Do private tutors have to pay taxes?

In addition to the main source of income from the regular class salary, many teachers also have other sources of income from part-time teaching activities. So do part-time teachers have to pay taxes?

Many teachers earn a lot of money from tutoring outside of school. This makes many people wonder, do teachers who tutor have to pay taxes?

Do private tutors have to pay taxes?

Regarding tax obligations to the State, Article 6 of Circular 17/2012 of the Ministry of Education and Training stipulates that the management and use of tuition fees shall comply with the provisions of law on finance, accounting, tax and other relevant regulations.

Many regulations on extra learning and teaching have been issued. (Illustration photo)

Current laws have full provisions necessary to pay and collect taxes on extra teaching and learning activities inside and outside of schools.

For individuals who do business in tutoring and extra-curricular activities outside of school, they must register their business according to the law, that is, they must establish a business or a business household. Depending on the form of business registration, tax obligations will be in accordance with the regulations on corporate income tax (for business models) or must pay personal income tax (for business household models).

What principles must be ensured in extra teaching and learning?

Article 3 of Circular 17/2012 stipulates that extra teaching and learning activities must contribute to consolidating and improving knowledge, skills, and personality education of students; be suitable to psychological characteristics and not cause a situation beyond the learner's ability to absorb.

Teachers are not allowed to reduce the content of the regular general education program to include in extra classes; they are not allowed to teach extra classes ahead of the content of the regular general education program.

At the same time, the subjects of extra classes are students who have the need to take extra classes, voluntarily take extra classes and have their families' consent; no form of coercion is allowed to be used to force students and their families to take extra classes.

Teachers also do not organize extra classes according to regular classes; students in the same extra class must have similar academic ability; when placing students in extra classes, it must be based on the students' academic ability.

In case organizations and individuals organize extra teaching and learning activities, they must be responsible for the registration content and request permission to organize extra teaching and learning activities.

An Nhi (Synthesis)

Source: https://vtcnews.vn/giao-vien-day-them-co-phai-dong-thue-ar915180.html