Is an information technology center subject trực tiếp bóng đá hôm nay VAT in Vietnam?

Is an information technology center subject trực tiếp bóng đá hôm nay VAT in Vietnam?

According trực tiếp bóng đá hôm nay the provisions of Clause 13, Article 4 ofCircular 219/2013/TT-BTCregarding objects not subject trực tiếp bóng đá hôm nay VAT as follows:

Objects not subject trực tiếp bóng đá hôm nay VAT

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13. Teaching and vocational training as prescribed by law, including language and computer teaching; teaching dance, singing, painting, music, drama, circus, physical education, and sports; childcare and other vocational training aimed at improving cultural, professional, and occupational knowledge.

In cases where educational institutions from kindergarten trực tiếp bóng đá hôm nay high school collect fees for meals, transportation of students, and other collections in the form of collection on behalf and disbursement on behalf, these meal and transportation charges and other collections will also not be subject trực tiếp bóng đá hôm nay tax.

Dormitory fees for students, learners; training activities (including organizing exams and issuing certificates in the training process) provided by the training institution are not subject trực tiếp bóng đá hôm nay VAT. In cases where the training institution does not directly organize the training but only organizes exams and issues certificates within the training process, the exam organization and certificate issuance activities are also not subject trực tiếp bóng đá hôm nay tax. In cases where examination and certificate issuance services are provided outside the training process, they are subject trực tiếp bóng đá hôm nay VAT.

Example 7: Training Center X is authorized trực tiếp bóng đá hôm nay conduct training trực tiếp bóng đá hôm nay issue professional certificates for insurance agents. Training Center X assigns training tasks trực tiếp bóng đá hôm nay Unit Y trực tiếp bóng đá hôm nay execute, and Training Center X organizes exams and issues insurance agent certificates. Therefore, the exam organization and certificate issuance activities of Training Center X are not subject trực tiếp bóng đá hôm nay VAT.

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Thus,if an enterprise operates in the field of teaching and vocational training according trực tiếp bóng đá hôm nay the law, includingcomputer teaching, it is not subject trực tiếp bóng đá hôm nay VAT.

Vietnam: Is an information technology center entitled trực tiếp bóng đá hôm nay a preferential tax rate of 10% throughout its operation?

Based on the provisions of Clause 3, Article 19 ofCircular 78/2014/TT-BTC, amended by Clause 3 and 4, Article 11 ofCircular 96/2015/TT-BTCon a preferential tax rate of 10% as follows:

Preferential Tax Rate

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3. The preferential tax rate of 10% throughout the operation period applies trực tiếp bóng đá hôm nay:

a) The income portion of the enterprise from private investment activities in the education - training, vocational training, healthcare, culture, sports, and environmental sectors, judicial expertise (hereinafter collectively referred trực tiếp bóng đá hôm nay as socialization fields).*

The category of types, scale criteria, and standards of enterprises implementing socialization are implemented according trực tiếp bóng đá hôm nay the list prescribed by the Prime Minister of the Government of Vietnam.

b) The income portion from publishing activities by Publishers as regulated by the Law on Publishing.

Publishing activities include areas of publishing, printing, and releasing publications as stipulated in the Law on Publishing.

Publications are implemented according trực tiếp bóng đá hôm nay the provisions of Article 4 of the Law on Publishing and Article 2 of Decree No. 111/2005/ND-CP dated August 26, 2005, of the Government of Vietnam. If the provisions of the Law on Publishing, Decree No. 111/2005/ND-CP, and other legal documents related trực tiếp bóng đá hôm nay the field of publishing change, they shall be applied according trực tiếp bóng đá hôm nay the new corresponding regulations in line with these documents.

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Thus,if an enterprise operates in the field of teaching and vocational training according trực tiếp bóng đá hôm nay the law, includingcomputer teaching, it will be eligible for the preferential enterprise income tax rate of 10% throughout its operation period.

Is an information technology centersubject trực tiếp bóng đá hôm nay VAT in Vietnam? (Image from the Internet)

What are the duties and powers of an information technology center in Vietnam?

Based on the provisions of Article 3 of the Regulation on Organization and Operation of Foreign Language and information technology centers issued underCircular 21/2018/TT-BGDDTregarding the duties and powers of an information technology center as follows:

- Organize and implement training programs trực tiếp bóng đá hôm nay improve IT skills trực tiếp bóng đá hôm nay meet learners' needs.

- Recruit and manage learners.

- Compile or select teaching materials that meet the output standards of training programs suitable for the target learners.

- Organize assessments and issue certificates for completing IT training programs conducted by the center. Organize tests and issue IT certificates recognized by the national education system when meeting the conditions as prescribed by the Ministry of Education and Training.

- Perform related tasks such as translation, interpretation, programming, and software installation.

- Provide training and improvement programs for the professional competence of the center's staff and teachers.

- Organize research activities trực tiếp bóng đá hôm nay develop the center and improve education quality.

- Publicize conditions ensuring education quality.

- Determine and announce tuition levels according trực tiếp bóng đá hôm nay learners' courses, suitable with training and enhancement quality.

- Develop internal regulations, defining the functions and duties of units within the center; manage, recruit, and develop the managerial and teaching staff according trực tiếp bóng đá hôm nay the center's development strategy.

- Manage the center's finances and assets and enjoy preferential support policies according trực tiếp bóng đá hôm nay legal provisions.

- Other duties and powers as prescribed by law.