9 Steps to Declare Bank Accounts and E-Wallets on eTax Mobile for Business Households and Individual Entrepreneurs in 2026

In the context of tax authorities accelerating digital transformation and enhancing transparent cash flow management, it has become an essential requirement for business households and individual entrepreneurs to declare their bank accounts and e-wallets in order to support effective tax administration.

However, many taxpayers still encounter difficulties when operating the eTax Mobile application, leading to errors or delays in updating information. The following article provides a detailed guide on the 9 steps to declare bank account numbers and e-wallets on eTax Mobile in 2026, along with important notes to help you complete the process correctly from the very first attempt.

1. Why Is It Necessary to Declare Bank Accounts and E-Wallets?

Declaring payment accounts helps tax authorities:

• Control actual business cash flows

• Cross-check with declared revenue

• Minimize cases of underreporting or incorrect revenue declarations

• Support fast and convenient electronic tax payments

Especially for individuals selling online and using e-wallets (such as Momo, ShopeePay, ZaloPay), failure to declare these accounts may be considered a lack of financial transparency.

2. 09 Steps to Declare Bank Accounts and E-Wallets on eTax Mobile

Step 1: Log in to the eTax Mobile application

• Use your personal tax identification number and registered password.

Step 2: Select “Business Household / Individual Business”

• On the main interface, access the correct module designated for business households and individual entrepreneurs.

Step 3: Select status “Active”

• Confirm that your taxpayer status is currently active.

Step 4: Click “Continue”

• Move to the next functional screen.

Step 5: Select “Tax Declaration”

• This is the section where all tax obligations are declared.

Step 6: Select “Declare Bank Account / E-wallet Number”

The system allows you to:

• Add new accounts

• Update payment information

Step 7: Add bank account or e-wallet information

Enter complete details, including:

• Account number

• Bank name

• E-wallet information (if any)

Step 8: Click “Continue” to review

• Carefully check all information before submission.

Step 9: Submit the declaration

• Confirm and send your application to the tax authority.

After completing the process, you should check the application status in the lookup section to ensure it has been accepted.

3. New Regulations on Tax Filing Periods in 2026 by 4 Revenue Groups

According to Official Dispatch No. 3728/TCS8-NVDTPC (2026), business households are classified into four revenue groups, each with different tax obligations and filing periods:

Group 1: Revenue under VND 500 million/year

• Not subject to VAT

• Not subject to Personal Income Tax (PIT)

• Filing period: annually

This is a low-risk group; however, revenue still needs to be monitored to avoid exceeding the threshold.

Group 2: Revenue from VND 500 million to VND 3 billion/year

• VAT: calculated as a percentage of revenue (1%–5% depending on industry)

• PIT:

  • Method 1: percentage applied to the portion exceeding VND 500 million

  • Method 2: 15% on income (revenue – expenses)

• Filing period: quarterly

This group has multiple tax calculation options and requires careful consideration for optimization.

Group 3: Revenue from VND 3 billion to VND 50 billion/year

• VAT: calculated based on revenue percentage

• PIT: 17% on taxable income

• Filing period: quarterly

This group requires more detailed and transparent bookkeeping.

Group 4: Revenue above VND 50 billion/year

• VAT: calculated based on revenue percentage

• PIT: 20% on income

• Filing period: monthly

This group is close to a corporate model and requires a high level of tax management.

4. Important Regulations on Taxable Revenue

Principles for determining revenue

Taxable revenue includes all:

• Sales proceeds

• Service income

• Additional charges and surcharges

Regardless of whether payment has been received.

For asset leasing activities

• Revenue = rental amount as per contract

• In case of multi-year prepayment:

  • Tax is calculated on the total amount received at once

This is a common mistake and often leads to tax reassessment during inspections.

5. Summary of Applicable Tax Declaration Forms in 2026

According to the list of forms issued with Circular No. 18/2026/TT-BTC, business households and individual entrepreneurs should note the following:

• Form 01/TKN-CNKD: Revenue notification / annual tax declaration

• Form 01/CNKD: Tax declaration for business households and individuals

• Form 01/TCKT: Declaration submitted by authorized organizations

• Form 01/XSBHĐC: Personal income tax declaration

• Form 01/BĐS: Applicable to asset leasing activities

Using the correct forms is a key factor in ensuring that applications are accepted.

6. Important Notes from Experts

a. Align declared accounts with actual revenue

Declared accounts should:

• Be the primary accounts receiving payments

• Match the accounts used on e-commerce platforms

b. Limit the use of multiple accounts

Fragmented cash flows:

• Make control more difficult

• Increase the likelihood of being flagged as high-risk by tax authorities

c. Mandatory e-invoices based on threshold

• From VND 1 billion and above: mandatory

• Below VND 1 billion: encouraged

d. Non-cash payments

• Transactions over VND 5 million should be made via bank transfer

• Especially important when applying expense-based tax calculation methods

e. Maintain complete bookkeeping records

From Group 2 onwards, required records include:

• Revenue ledger

• Expense ledger

• Inventory ledger

These serve as the basis for:

• Accurate tax calculation

• Explanation during tax inspections

Conclusion

Declaring bank accounts and e-wallets on eTax Mobile is a crucial step in standardizing tax declaration activities for business households and individual entrepreneurs.

At the same time, new regulations on revenue classification, filing periods, and tax forms in 2026 demonstrate an increasingly strict and transparent trend in tax management.

Therefore, taxpayers must not only perform the technical steps correctly but also understand the nature of the regulations in order to:

• Avoid legal risks

• Optimize tax obligations

• Be fully prepared for tax authority inspections

Viet Australia
Viet Australia Auditing Company is an independent auditing organization licensed and established in 2007 in the Socialist Republic of Vietnam.