Individuals leasing real estate should pay attention to regulations on bank accounts
The tax authority said that households and individuals leasing real estate must notify bank accounts and e-wallets related to this business activity.
A resident reflected that the regulations in Decree No. 68/2026/ND-CP and Circular No. 18/2026/TT-BTC require business households and individual businesses to notify the bank account number related to production and business activities to the tax authority.
However, in case only real estate leasing activities arise, using form 01/BĐS, people wonder if they have to send bank account information according to form 01/BK-STK to the tax authority managing the leased real estate or not.
Regarding this content, the tax authority said that Clause 4, Article 13 of Decree No. 68/2026/ND-CP stipulates that business households and individual businesses are responsible for notifying electronically all account numbers opened at payment service providers, as well as electronic wallet numbers opened at intermediary payment service providers, if these accounts are related to production and business activities.
Therefore, for business households and individual businesses, including cases of real estate leasing, if they have a bank account or electronic wallet to serve business activities, they must notify the tax authority as prescribed.
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