How much is vtv5 trực tiếp bóng đá hôm nay licensing fee for household businesses organizing extra classes in Vietnam in 2025?
How much is vtv5 trực tiếp bóng đá hôm nay licensing fee for household businesses organizing extra classes in Vietnamin 2025?
Based on vtv5 trực tiếp bóng đá hôm nay provisions of Clause 2, Article 4 ofDecree 139/2016/ND-CP, supplemented by Point c, Clause 1, Article 1 ofDecree 22/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay rate of vtv5 trực tiếp bóng đá hôm nay licensing fee (also known as vtv5 trực tiếp bóng đá hôm nay business tax) for household businesses organizing extra classes is calculated based on vtv5 trực tiếp bóng đá hôm nay 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: vtv5 trực tiếp bóng đá hôm nay revenue used as a basis for determining vtv5 trực tiếp bóng đá hôm nay licensing fee rate for household businesses organizing extra classes is guided by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.
How to calculate vtv5 trực tiếp bóng đá hôm nay late payment interest for vtv5 trực tiếp bóng đá hôm nay licensing fee in 2025 for household businesses organizing extra classesin Vietnam?
According to Clause 2, Article 59 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, as amended by Clause 7, Article 6 of vtv5 trực tiếp bóng đá hôm nayLaw amending vtv5 trực tiếp bóng đá hôm nay 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, vtv5 trực tiếp bóng đá hôm nay late payment interest rate and vtv5 trực tiếp bóng đá hôm nay time for calculating late payment interest are stipulated as follows:
Handling Late Payment of Taxes
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2. vtv5 trực tiếp bóng đá hôm nay late payment interest rate and vtv5 trực tiếp bóng đá hôm nay time for calculating late payment interest are as follows:
a) vtv5 trực tiếp bóng đá hôm nay late payment interest rate is 0.03% per day on vtv5 trực tiếp bóng đá hôm nay amount of late tax payment;
b) vtv5 trực tiếp bóng đá hôm nay time for calculating late payment interest is counted continuously from vtv5 trực tiếp bóng đá hôm nay day following vtv5 trực tiếp bóng đá hôm nay last tax payment due date, vtv5 trực tiếp bóng đá hôm nay extended due date, vtv5 trực tiếp bóng đá hôm nay date specified in vtv5 trực tiếp bóng đá hôm nay notice or decision on tax determination, or vtv5 trực tiếp bóng đá hôm nay decision on handling by vtv5 trực tiếp bóng đá hôm nay tax administration agency to vtv5 trực tiếp bóng đá hôm nay day immediately preceding vtv5 trực tiếp bóng đá hôm nay day vtv5 trực tiếp bóng đá hôm nay tax debt, tax refund recovery, additional tax, determined tax, or delayed transferred tax is paid into vtv5 trực tiếp bóng đá hôm nay state budget.
3. Taxpayers shall self-determine vtv5 trực tiếp bóng đá hôm nay amount of late payment interest in accordance with Clauses 1 and 2 of this Article and pay into vtv5 trực tiếp bóng đá hôm nay 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 vtv5 trực tiếp bóng đá hôm nay tax payment due date, vtv5 trực tiếp bóng đá hôm nay taxpayer has not paid vtv5 trực tiếp bóng đá hôm nay tax, late payment interest, or penalties, vtv5 trực tiếp bóng đá hôm nay tax administration agency shall inform vtv5 trực tiếp bóng đá hôm nay taxpayer of vtv5 trực tiếp bóng đá hôm nay tax, penalty debt, and vtv5 trực tiếp bóng đá hôm nay number of days of late payment.
5. Late payment interest is not calculated in vtv5 trực tiếp bóng đá hôm nay following cases:
a) Taxpayers supplying goods and services that are paid by vtv5 trực tiếp bóng đá hôm nay state budget, including subcontractors prescribed in contracts signed with vtv5 trực tiếp bóng đá hôm nay investor and directly paid by vtv5 trực tiếp bóng đá hôm nay investor, shall not be liable for late payment interest if not yet paid.
vtv5 trực tiếp bóng đá hôm nay tax debt for which late payment interest is not calculated equals vtv5 trực tiếp bóng đá hôm nay total tax debt to vtv5 trực tiếp bóng đá hôm nay state budget of vtv5 trực tiếp bóng đá hôm nay taxpayer but does not exceed vtv5 trực tiếp bóng đá hôm nay amount not yet paid by vtv5 trực tiếp bóng đá hôm nay state budget;
b) Cases stipulated in Point b, Clause 4, Article 55 of this Law where late payment interest is not calculated during vtv5 trực tiếp bóng đá hôm nay time waiting for analysis results, inspection, or pending official price or in cases when vtv5 trực tiếp bóng đá hôm nay actual payment amount or additional charges added to vtv5 trực tiếp bóng đá hôm nay 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 vtv5 trực tiếp bóng đá hôm nay late payment interest adjusted correspondingly to vtv5 trực tiếp bóng đá hôm nay 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. vtv5 trực tiếp bóng đá hôm nay Minister of Finance shall prescribe procedures for handling late payment of taxes.
Therefore, when household businesses organizing extra classes delay vtv5 trực tiếp bóng đá hôm nay payment of vtv5 trực tiếp bóng đá hôm nay licensing fee for 2025:
Late Payment Interest = Delayed licensing fee x 0.03% x Number of Days Delayed
Note:vtv5 trực tiếp bóng đá hôm nay time for calculating late payment interest is counted continuously from vtv5 trực tiếp bóng đá hôm nay day following vtv5 trực tiếp bóng đá hôm nay last tax payment due date, vtv5 trực tiếp bóng đá hôm nay extended due date, vtv5 trực tiếp bóng đá hôm nay date specified in vtv5 trực tiếp bóng đá hôm nay notice or decision on tax determination, or vtv5 trực tiếp bóng đá hôm nay decision on handling by vtv5 trực tiếp bóng đá hôm nay tax administration agency to vtv5 trực tiếp bóng đá hôm nay day immediately preceding vtv5 trực tiếp bóng đá hôm nay day vtv5 trực tiếp bóng đá hôm nay tax debt, tax refund recovery, additional tax, determined tax, or delayed transferred tax is paid into vtv5 trực tiếp bóng đá hôm nay state budget.
How much is thelicensing feeforhousehold businesses organizing extra classes in Vietnamin 2025?(Image from Internet)
Can public school teachers organize extra classes in Vietnamaccording to Circular 29?
Cases not allowed to organize extra classesorganize extra classes are stipulated in Article 4 ofCircular 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 vtv5 trực tiếp bóng đá hôm nay school for students whom they are already assigned to teach according to vtv5 trực tiếp bóng đá hôm nay school’s educational plan.
3. Teachers from public schools may not participate in managing or operating extra classes outside vtv5 trực tiếp bóng đá hôm nay school but may participate in additional teaching outside vtv5 trực tiếp bóng đá hôm nay school.
Thus, teachers at public schools are not allowed to register a business for extra classes outside vtv5 trực tiếp bóng đá hôm nay school.
However, teachers at public schools can participate in extra classes outside vtv5 trực tiếp bóng đá hôm nay school.
