Circular No. 29/2024/TT-BGDDT of the Ministry of Education and Training (Circular 29) takes effect from February 14, 2025.
According to Article 6 of Circular 29, organizations or individuals organizing extra-curricular activities outside of school that collect money from students (collectively referred to as extra-curricular institutions) must fulfill the following requirements:
Register a business in accordance with the provisions of law;
Publicly on the electronic information portal or listed at the place where the tutoring institution has headquarters for the subjects that are organized for tutoring; the duration of tutoring for each subject according to each grade; location, form, time of organizing tutoring and tutoring; list of tutors and the tuition fee collection before enrolling in tutoring and tutoring classes (according to form No. 2 in the appendix attached to this Circular).
Extra teachers outside of school must ensure good moral qualities; have professional capacity suitable for the subjects they teach.
Teachers who are teaching at schools participating in extra-curricular teaching must report to the principal or director or head of the school about the subject, location, form, and time of participation in extra-curricular teaching (according to form No. 03 in the appendix to this Circular).
Procedures for granting licenses for extra teaching and learning activities for teachers under the business household type (Article 87 of Decree No. 01/2021/ND-CP on business registration) are as follows:
Step 1: Prepare documents
The teacher's profile to prepare includes:
Proposal to register individual business households (according to the form in Appendix III-1, Decree 01/2021/ND-CP).
Notarized copy of CMND/CCCD/passport of business owner.
Location rental contract or land use right certificate (if using private houses for teaching).
List of registered business lines (appropriate industry code: 8559 - Other education, clearly stated "Extra teaching, extra learning")
Charter capital (recommended: 50 - 200 million VND, depending on the scale).
Step 2: Submit documents
Registration of business households is carried out at the district-level business registration agency where the business household is located (usually the District Finance - Planning Department).
Step 3: Receive the application and return the result
When receiving the application, the district-level business registration agency shall issue a receipt and issue a business registration certificate to the business household within 3 working days from the date of receipt of the application.
In case the application is invalid, within 3 working days from the date of receipt of the application, the district-level business registration agency must notify in writing the dossier submitter or the business household founder. The notice must clearly state the reasons and requirements for amending and supplementing the dossier (if any).
If after 3 working days from the date of submitting the business registration dossier but do not receive the business registration certificate or do not receive a notice requesting amendments or supplements to the business registration dossier, the founder of the business household or business household has the right to complain and denounce according to the provisions of law on complaints and denunciations.
Step 4: Register the tax code & initially declare tax at the Tax Department
Register your tax code (directly at the District/District Tax Department or through the electronic tax portal).
Open a contract tax (true tax, personal income tax, VAT if any).
Buy an invoice (if needed) to legalize revenue and expenditure.
Step 5: Ensure the conditions according to Circular 29/2024/TT-BGDDT
Approving for professional qualifications (with a university degree in the right major or a pedagogical certificate).
Meeting the material requirements (classroom area, lighting, fire prevention and fighting).
In addition to the above documents, organizations or individuals doing extra teaching must also publicly disclose information about subjects, times, locations, lists of teachers and tuition fees on the electronic information portal or at headquarters according to the provisions of Circular 29/2024/TT-BGDDT. The registration documents are submitted to the district-level business registration agency where the business household is headquartered.
