First tax registration
Pursuant to Article 7 of Circular 105/2020/TT-BTC, after registering for tutoring business, business households and enterprises need to carry out the first tax registration procedures as follows.
For business households:
Tutoring business households need to prepare the following documents to submit to the Tax Department or the Tax Department of the area where the business is located, including: Tax registration form; Copy of Business Registration Certificate (if any); Copy of valid Citizen Identification Card for individuals with Vietnamese nationality; Copy of valid passport for individuals with foreign nationality or individuals with Vietnamese nationality living abroad.
For businesses:
Enterprises need to prepare the following documents to submit to the direct tax authority, including: Tax registration form; Copy of Business Registration Certificate; Copy of Citizen ID/Passport of the legal representative; Power of Attorney (if any). Note, if the legal representative does not directly submit the application, a power of attorney is required for the authorized person to do this.
In addition, in some cases other documents will be required such as:
Decision to appoint director and chief accountant: If the enterprise already has a director and chief accountant, it is necessary to provide their appointment decision.
Fixed asset depreciation method registration form: If the enterprise has fixed assets, it needs to register the fixed asset depreciation method.
Registration form for accounting and invoice use: Enterprises need to register for accounting (Vietnamese accounting or international accounting) and register for invoice use (electronic invoice or paper invoice).
Application for tax code.
Post information at tutoring facilities
According to the provisions of Point b, Clause 6, Circular 29/2024/TT-BGDDT, individuals and organizations providing tutoring services must publicly disclose on the electronic information portal or post at the place where the tutoring facility is located:
Subjects that are organized for extra teaching; duration of extra teaching for each subject according to each grade level.
Location, form, time of organizing extra teaching and learning.
List of tutors and tuition fees before enrolling in tutoring and learning classes.
Teachers must submit reports to the principal.
After registering for a tutoring business, teachers must submit a report to the head of the tutoring business. This is also clearly stated in Clause 3, Article 6 of Circular 29/2024/TT-BGDDT. Specifically, if teachers are teaching at schools and participate in tutoring outside of school, they must report to the Principal or Director or head of the school about the subject, location, form, and time of tutoring.
At the same time, tutors must ensure that they have good qualities, good ethics, and professional capacity appropriate to the subject they teach.
