How much is the licensing fee for household businesses organizing extra classes in Vietnam in 2025?
How much is the licensing fee for household businesses organizing extra classes in Vietnam in 2025?
Based on the provisions of Clause 2, Article 4 of Decree 139/2016/ND-CP, supplemented by Point c, Clause 1, Article 1 of Decree 22/2020/ND-CP, the rate of the licensing fee (also known as the business tax) for household businesses organizing extra classes is calculated based on the average annual revenue:
- household businesses organizing extra classes with revenue over 500 million VND/year: 1,000,000 VND/year;
- household businesses organizing extra classes with revenue from over 300 to 500 million VND/year: 500,000 VND/year;
- household businesses organizing extra classes with revenue from over 100 to 300 million VND/year: 300,000 VND/year.
Note: The revenue used as a basis for determining the licensing fee rate for household businesses organizing extra classes is guided by the Ministry of Finance.
How to calculate the late payment interest for the licensing fee in 2025 for household businesses organizing extra classes in Vietnam?
According to Clause 2, Article 59 of the Law on Tax Administration 2019, as amended by Clause 7, Article 6 of the Law amending the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, Law on Handling of Administrative Violations 2024, the late payment interest rate and the time for calculating late payment interest are stipulated as follows:
Handling Late Payment of Taxes
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2. The late payment interest rate and the time for calculating late payment interest are as follows:
a) The late payment interest rate is 0.03% per day on the amount of late tax payment;
b) The time for calculating late payment interest is counted continuously from the day following the last tax payment due date, the extended due date, the date specified in the notice or decision on tax determination, or the decision on handling by the tax administration agency to the day immediately preceding the day the tax debt, tax refund recovery, additional tax, determined tax, or delayed transferred tax is paid into the state budget.
3. Taxpayers shall self-determine the amount of late payment interest in accordance with Clauses 1 and 2 of this Article and pay into the state budget as prescribed. In cases where taxpayers have overpaid tax, late payment interest, or penalties, Clause 1 of Article 60 of this Law shall apply.
4. If, after 30 days from the tax payment due date, the taxpayer has not paid the tax, late payment interest, or penalties, the tax administration agency shall inform the taxpayer of the tax, penalty debt, and the number of days of late payment.
5. Late payment interest is not calculated in the following cases:
a) Taxpayers supplying goods and services that are paid by the state budget, including subcontractors prescribed in contracts signed with the investor and directly paid by the investor, shall not be liable for late payment interest if not yet paid.
The tax debt for which late payment interest is not calculated equals the total tax debt to the state budget of the taxpayer but does not exceed the amount not yet paid by the state budget;
b) Cases stipulated in Point b, Clause 4, Article 55 of this Law where late payment interest is not calculated during the time waiting for analysis results, inspection, or pending official price or in cases when the actual payment amount or additional charges added to the customs value have not been determined.
6. No late payment interest is calculated for debt deferral cases in accordance with Article 83 of this Law.
7. Taxpayers submitting revised tax declarations resulting in a reduction of taxable income or when tax administration or competent state agencies through inspection or audit detect a reduction in taxable income shall have the late payment interest adjusted correspondingly to the reduced amount.
8. Taxpayers subject to late payment interest as prescribed in Clause 1 of this Article shall be exempted from late payment interest in force majeure cases prescribed in Clause 27 of Article 3 of this Law.
9. The Minister of Finance shall prescribe procedures for handling late payment of taxes.
Therefore, when household businesses organizing extra classes delay the payment of the licensing fee for 2025:
Late Payment Interest = Delayed licensing fee x 0.03% x Number of Days Delayed
Note: The time for calculating late payment interest is counted continuously from the day following the last tax payment due date, the extended due date, the date specified in the notice or decision on tax determination, or the decision on handling by the tax administration agency to the day immediately preceding the day the tax debt, tax refund recovery, additional tax, determined tax, or delayed transferred tax is paid into the state budget.
How much is the licensing fee for household businesses organizing extra classes in Vietnam in 2025?(Image from Internet)
Can public school teachers organize extra classes in Vietnam according to Circular 29?
Cases not allowed to organize extra classesorganize extra classes are stipulated in Article 4 of Circular 29/2024/TT-BGDDT. Specifically:
Cases not allowed for conducting extra classes or organizing extra classes
1. No organizational extra classes for primary school students, except in cases of training in arts, physical education, and life skills.
2. Teachers currently teaching at schools may not conduct paid extra classes outside the school for students whom they are already assigned to teach according to the school’s educational plan.
3. Teachers from public schools may not participate in managing or operating extra classes outside the school but may participate in additional teaching outside the school.
Thus, teachers at public schools are not allowed to register a business for extra classes outside the school.
However, teachers at public schools can participate in extra classes outside the school.
