According to Article 36 of the Law on Tax administration No. 38/2019/QH14, any enterprise that combines taxpayer registration with business registration, upon arising any change to taxpayer registration information, shall notify the changes to taxpayer registration information together with changes to business registration information at the business registration authority.
When there is any change to taxpayer registration information, taxpayer that directly registered with tax authority, must notify its supervisory tax authority within 10 working days.
Regarding information about account, point a clause 2 Article 30 of Decree No. 126/2020/ND-CP allows tax authorities to request banks to provide information about checking accounts of enterprises, including account holder's name, account number according to TIN issued by the tax authority, account opening date, account closing date and the banks shall be responsible for doing so.