What does the enterprise registration application for external extra classes in Vietnam include?

What does the enterprise registration application for external extra classes in Vietnam include?

According to Chapter IV of Decree 01/2021/ND-CP, the enterprise registration application for external extra classes in Vietnam is as follows:

Thus, if you wish to make enterprise registration for external extra classes, the required documents depend on the type of enterprise.

What does the enterprise registration application for external extra classes in Vietnam include?

What are the 04 steps for household business registration for external extra classes in Vietnam from February 14, 2025?

Under Article 6 of Circular 29/2024/TT-BGDDT (effective from February 14, 2025), regulations on external extra classes are as follows:

External extra classes

1. Organizations or individuals providing external extra classes with fees for students (hereinafter referred to as extra class centers) must fulfill the following requirements:

a) Register the business in accordance with the law;

b) Publicly disclose on electronic portals or post at the location of the extra class center regarding the subjects for which extra class is organized; the duration of extra class for each subject according to each grade; the location, form, and schedule of extra class sessions; the list of teachers of extra classes and the fees for extra class before enrolling students in extra classes (according to Form No. 02 in the Appendix attached to this Circular).

2. Teachers teaching external extra classes must ensure good moral character and possess the professional capacity suitable for the subject of extra class.

3. Teachers teaching at schools who wish to provide external extra classes must report to the Principal or Director or head of the school (hereinafter referred to as the Principal) regarding the subject, location, form, and schedule of their extra classes (according to Form No. 03 in the Appendix attached to this Circular).

Therefore, under the above regulations, it is required to make businesses registration for external extra classes as per legal provisions. Teachers participating in external extra classes must report to the Principal or head of the school about the subject, location, form, and time of external extra classes.

Under Article 4 of Circular 40/2021/TT-BTC, the principles for calculating personal income tax (PIT) and value-added tax (VAT) for household businesses and individual businesses are as follows:

- Rules for calculating tax payable by household businesses and individual businesses shall comply with applicable regulations of law on VAT, TIN and relevant legislative documents.

- A household business or individual business whose revenue from business operation in the calendar year is not exceeding 100 million VND shall not be required to pay VAT and PIT as prescribed by VAT and PIT laws. Household businesses and individual businesses shall declare tax truthfully and accurately; submit tax documents punctually; take legal responsibility for the accuracy, truthfulness and adequacy of the tax documents submitted.

- For household businesses and individual businesses in the form of groups of individuals or households, the revenue of not exceeding 100 million VND/year as the basis for exemption from VAT and PIT shall be determined for 01 representative of the group of individuals of household in the tax year.

Thus, the steps for household business registration for external extra classes in Vietnam are:

Step 1: Make business registration at the District-level People's Committee

Step 2: Declare tax at the District Tax Office

Step 3: Announce enrollment at the venue for external extra classes

Step 4: Notify the Principal about the tutoring activities

What are the rules of extra classes in Vietnam?

Under Article 3 of Circular 29/2024/TT-BGDDT (effective from February 14, 2025), the rules of extra classes are as follows:

- Extra classes are only organized when students wish to attend extra classes and have consent from parents or guardians (hereinafter collectively referred to as parents). Schools, organizations, or individuals organizing extra classes are not allowed to force students into extra classes in any manner.

- The content of extra classes must not contravene the regulations of Vietnamese law, and must not bear biases regarding race, religion, occupation, gender, or social position. There shall be no omission of educational content according to the school's educational plan to include in extra class sessions.

- The purpose of extra classes must contribute to the development of students' qualities and abilities; it must not affect the organization of the school’s education program or the implementation of the subject curriculum by teachers.

- The duration, time, location, and form of organizing extra class sessions must be suitable to the psychological and physical condition of the age group, ensuring students' health; must comply with the legal regulations about working hours, overtime, and other relevant legal regulations concerning security, order, safety, environmental hygiene, and fire prevention in the area where extra classes are held.