Why did the Department of Education and Training of Ho Chi Minh City make recommendations to the Tax Department about school revenues?

Meal allowance is one of the revenues stipulated in the resolution of Ho Chi Minh City.

Schools reflect the tax implications of their revenues.

Accordingly, many schools in District 6, 10, Go Vap, Nha Be District (HCMC) received documents from the Tax Department of the districts requesting tax declaration for activities in the field of education and training, which in this case are revenues .

Specifically, according to the request of the Tax Department of some districts, revenues from extracurricular educational activities and services must be subject to corporate income tax (CIT).

Service revenues for boarding activities are subject to value added tax (VAT) and corporate income tax. Notably, fees for boarding lunches and breakfasts are also subject to corporate income tax.

School board members believe that paying taxes according to Resolution 04 of the Ho Chi Minh City People's Council is unreasonable and have responded to the Department of Education and Training.

Mr. Le Hoai Nam, Deputy Director of the Department of Education and Training of Ho Chi Minh City, said that after receiving feedback from educational institutions and responses from the Tax Department of District 6 , Go Vap ... regarding tax declaration for activities in the field of education and training, through research rescue the rules determined, above muscle office real farewell The Department of Education and Training has some opinions to discuss with the Ho Chi Minh City Tax Department .

Teaching and vocational training are not subject to VAT.

Specifically, according to the Department of Education and Training of Ho Chi Minh City, Clause 13, Article 5 of the Law on VAT stipulates "teaching and vocational training according to the provisions of law" is not subject to VAT.

In clause 13 things 4 Information private number 219 of 2013 of the Ministry of Finance , for statue refuse tax VAT is determined as follows:

"Teach learn, teach profession according to rules determine belong to France law including teaching foreign languages, information technology; teaching dance, singing, painting, music, drama, circus, physical education, sports; childcare and teaching other professions to train and improve cultural level and professional knowledge.

In case of educational institutions from preschool to high school, collect food money , money luck transfer give pick up learn born and the clause collect other below collection and payment Meal money, transportation money for students and other collection and payment money are also not subject to tax.

Income from boarding of students, trainees, and trainees; training activities (including including chief job nest function exam and grant proof only in rules program dig create) by muscle office Training provided is not subject to VAT. In case the training facility does not directly organize training but only organizes exams and issues certificates in the training process create then active dynamic nest function exam and grant proof only also belong opposite to statue Are not taxable School supply contract service exams and levels certificate no belong rules Training programs are subject to VAT .

At Clause 5, Article 3 of Circular No. 78/2014 of the Ministry of Finance also stipulates tax calculation method TNDN: "Single taste the career, organization other Are not Right To be business establish and active dynamic according to rules determine belong to France law Vietnamese Male, business career submit tax VAT according to the direct method has business activities of goods and services with income subject to corporate income tax and these units can determine revenue but cannot determine expenses and income of business activities, then declare and pay corporate income tax calculated as a percentage of revenue from sales of goods and services ...

Outside go out, Labour literature number 5339 days December 26 , 2018 belong to The General Department of Taxation responded to the Ho Chi Minh City Tax Department on tax policy, stating: "Based on the above regulations, the General Department of Taxation basically agrees with the proposal of the Ho Chi Minh City Tax Department on the revenue (such as revenue from boarding services and management, boarding hygiene, equipment and supplies for boarding) which is similar in nature to the boarding revenue of pupils, students and trainees. Therefore, the tax policy for boarding revenue is implemented according to the regulations for educational activities (teaching, vocational training)".

Boarding students' meals are included in the school's income and expenditure.

Meanwhile, on July 12, 2023, the Ho Chi Minh City People's Council issued Resolution No. 04 regulating the collection rates of service fees serving and supporting educational activities of public educational institutions for the 2023-2024 school year. The People's Council stipulates 4 groups of service fees serving and supporting educational activities.

Specifically, the group of revenues regulated for preschool childcare and boarding (food, accommodation) for high school students is similar in nature to the revenues for boarding accommodation regulated in Clause 13, Article 4 of Circular 219/2013 of the Ministry of Finance.

The amounts collect rules determine in group of c clause collect household spend household support support for individuals learn born in too program born active, learn practice, forging practice in school. The muscle office Education organizations implement the collection of revenues on the principle of sufficient revenue and sufficient expenditure, ensuring ensure compensation for costs payable to suppliers of goods and services and no added value or difference arises between the purchase price from the supplier and the money collected from students.

Proposal of the Department of Education and Training of Ho Chi Minh City

From there, the Department of Education and Training of Ho Chi Minh City stated its viewpoints and goals for education and training development. Ho Chi Minh City is building an advanced, modern, integrated education system, becoming a high-quality education and training center of the country and the Asian region, ensuring harmony between education development and education quality. Accordingly, educational activities and educational services in schools are very necessary, organized richly and diversely, meeting the practical needs of society.

Pursuant to Resolution No. 04, public educational institutions only Okay real presently level collect Are not surpass too level dark Multi rules determined, by there spend fee tax also To be one weak sue image enjoy Are not small arrive matter quantity pandemic Currently, the issue of quality of meals, drinking water, rest... of students is receiving Okay very much the mandarin heart from the muscle office teaching sex, extra brother and residual argument commune festival .

Because there, to Have muscle office development declare give the muscle office teaching sex labour establish real presently correct according to rules determine belong to France law about tax, Department Ho Chi Minh City Department of Education and Training suggestion Department Tax Have idea ants give change direction guide job real present meaning service tax (tax rate tax VAT, tax Corporate Income Tax If Have) opposite to with the clause collect regulations in Resolution decide number 04, especially the prescribed revenues mentioned above.

The leaders of the Department of Education and Training requested the Ho Chi Minh City Tax Department to pay attention and soon give instructions on the above contents.

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