Are incomes from organizing trực tiếp bóng đá hôm nay euro exempt from income tax in Vietnam?

What is trực tiếp bóng đá hôm nay euro?

According to the regulations in Clause 3, Article 2 ofCircular 29/2024/TT-BGDDT, trực tiếp bóng đá hôm nay euro is organizing extra classes that are not carried out by institutions of formal education, continuous education institutions, or other educational institutions implementing the secondary school level general education programs, or the continuous education programs at secondary and high school levels.

Are incomes from organizing trực tiếp bóng đá hôm nay euro exempt from income tax in Vietnam?

Based on the provisions at Point c, Clause 2, Article 2 ofCircular 111/2013/TT-BTCwhich stipulates taxable incomes for personal income, including:

Taxable Incomes

...

2. Income from wages and salaries

Income from wages and salaries is the income received by employees from the employer, including:

...

c) Remuneration received in forms such as: sales agent commissions, brokerage commissions; fees from participating in scientific and technical research projects; participating in projects, programs; royalties under the provisions of the law on remuneration policies; income from participating in teaching activities; income from performing arts, sports; advertising services; other services, and other remunerations.

d) Income received from participating in business associations, boards of directors of enterprises, supervisory boards of enterprises, project management boards, management councils, associations, professional associations, and other organizations.

đ) Benefits in cash or in kind other than wages, salaries, paid by the employer from which the taxpayer benefits in any form:

...

Simultaneously, according to Point a, Clause 1, Article 6 ofCircular 29/2024/TT-BGDDTit is stipulated that organizations or individuals organizing trực tiếp bóng đá hôm nay euro activities that collect fees from students (hereinafter referred to as tutoring institutions) must register for business as prescribed by law.

According to these provisions, in cases where teachers do not organize tutoring businesses but participate in trực tiếp bóng đá hôm nay euro classes under contracts, the income from such organizing extra classes is also considered taxable personal income and is not exempt.

Are incomes from organizingextra class exempt from income tax in Vietnam? (Image from the Internet)

What contents should be reported byteachersorganizing trực tiếp bóng đá hôm nay euro classes in Vietnamunder theCircular 29?

According to Article 6 ofCircular 29/2024/TT-BGDDTabout organizing trực tiếp bóng đá hôm nay euro classes:

Organizing trực tiếp bóng đá hôm nay euro classes

1. Organizations or individuals organizing organizing trực tiếp bóng đá hôm nay euro classes outside the school that collect fees from students (hereinafter collectively referred to as tutoring institutions) must fulfill the following requirements:

a) Register for business according to the provisions of law;

b) Publicize on the electronic portal or post at the institution's headquarters the subjects for which tutoring is organized; the tutoring duration for each subject according to each grade level; location, form, and time of organizing tutoring and learning; list of tutors and fees for supplementary classes before enrolling in tutoring and extracurricular classes (according to Form No. 02 in the Appendix attached to this Circular).

2. Tutors outside the school must ensure good moral character; have suitable expertise for the subject they participate in tutoring.

3. Teachers currently teaching at schools participating in tutoring outside the school must report to the Principal or Director or the head of the school (hereinafter collectively referred to as the Principal) about the subject, location, form, and time of participating in tutoring (according to Form No. 03 in the Appendix attached to this Circular).

Thus, teachers involved in trực tiếp bóng đá hôm nay euro must report to the Principal or Director or the head of the school (hereinafter referred to as the Principal)about the subject, location, form, and time of participating in tutoring.

What are the responsibilities of Principals in managing organizing trực tiếp bóng đá hôm nay euro classes?

The responsibilities of Principals in managing organizing trực tiếp bóng đá hôm nay euro classes are stipulated in Article 13 ofCircular 29/2024/TT-BGDDTas follows:

- Organize organizing trực tiếp bóng đá hôm nay euro classes within the school in accordance with this Circular and other relevant legal provisions.

- Manage teachers who are currently teaching at the school when they participate in trực tiếp bóng đá hôm nay euro to ensure conformity with Clause 3, Article 6 ofCircular 29/2024/TT-BGDDT; coordinate to monitor and inspect trực tiếp bóng đá hôm nay euro activities of teachers currently teaching at the school.

- Be responsible to the direct managing agency for the quality of organizing trực tiếp bóng đá hôm nay euro classes within the school; management and use of funds for organizing organizing trực tiếp bóng đá hôm nay euro classes within the school according to regulations.

- Handle within the authority or recommend to the competent agency to handle violations of regulations on organizing trực tiếp bóng đá hôm nay euro classes.

- Receive and deal with opinions, recommendations, and aspirations of students and their parents regarding organizing trực tiếp bóng đá hôm nay euro classes before and during implementation.