Why did the Department of Education and Training of Ho Chi Minh City make recommendations to the Tax Department about school revenues?

Meal money is one of the revenues stipulated in the resolution of Ho Chi Minh City.

Schools reflect the tax implications of their revenues.

Accordingly, many schools in District 6, 10, Go Vap, Nha Be District (HCMC) received documents from the Tax Department of the districts requesting tax declaration for activities in the field of education and training, which here are revenues .

Specifically, according to the requirements of the Tax Department of some districts, revenues from extracurricular educational activities and services must be subject to corporate income tax (CIT).

Service revenues for boarding activities are subject to value added tax (VAT) and corporate income tax. Notably, fees for boarding lunches and breakfasts are also subject to corporate income tax.

School board members believe that paying taxes according to Resolution 04 of the Ho Chi Minh City People's Council is unreasonable and have responded to the Department of Education and Training.

Mr. Le Hoai Nam, Deputy Director of the Department of Education and Training of Ho Chi Minh City, said that after receiving feedback from educational institutions and responses from the Tax Department of District 6 , Go Vap ... regarding tax declaration for activities in the field of education and training, through research rescue the rule determine, above muscle office real farewell The Department of Education and Training has some opinions to discuss with the Ho Chi Minh City Tax Department .

Teaching and vocational training are not subject to VAT.

Specifically, according to the Department of Education and Training of Ho Chi Minh City, Clause 13, Article 5 of the Law on VAT stipulates "teaching and vocational training according to the provisions of law". is not subject to VAT.

In section 13 things 4 Information private number 219 of 2013 of the Ministry of Finance, for statue refuse tax VAT is determined as follows:

"Teach learn, teach profession according to rule determine belong to France law including teaching foreign languages, information technology; teaching dance, singing, painting, music, drama, circus, physical education, sports; childcare and teaching other professions to train and improve cultural level and professional knowledge.

In case of educational institutions from preschool to high school, collect food money money luck transfer give pick up learn born and the section collect other below collection and payment Food expenses, transportation fees for students and other collection and payment expenses are also not subject to tax.

Income from boarding of students, trainees, and trainees; training activities (including including chief job nest function exam and grant proof only in rule program dig create) by muscle office Training provided is not subject to VAT. In case the training facility does not directly organize training but only organizes exams and issues certificates in the training process, create then active dynamic nest function exam and grant proof only also belong opposite to statue Are not taxable School supply contract service exam and level certificate no belong rule Training programs are subject to VAT .

At Clause 5, Article 3 of Circular No. 78/2014 of the Ministry of Finance also stipulates tax calculation method TNDN: "Single taste the career, organization other Are not Right To be business establish and active dynamic according to rule determine belong to France law Vietnamese Male, business career submit tax VAT according to the direct method has business activities of goods and services with income subject to corporate income tax and these units can determine revenue but cannot determine expenses and income of business activities, then declare and pay corporate income tax calculated as a percentage of revenue from sales of goods and services ...".

Outside go out, Labour literature number 5339 days 26 . 12.2018 belong to The General Department of Taxation responded to the Ho Chi Minh City Tax Department regarding tax policy, stating: "Based on the above regulations, the General Department of Taxation basically agrees with the proposal of the Ho Chi Minh City Tax Department on the revenue (such as revenue from boarding services and management, boarding hygiene, equipment and supplies for boarding) which is similar in nature to the boarding revenue of pupils, students and trainees. Therefore, the tax policy for boarding revenue is implemented according to the regulations for educational activities (teaching, vocational training)".

Boarding meals for students are included in the school's income and expenditure.

Meanwhile, on July 12, 2023, the Ho Chi Minh City People's Council issued Resolution No. 04 regulating the collection rates of service fees serving and supporting educational activities of public educational institutions in the 2023-2024 school year. The People's Council stipulates 4 groups of service fees serving and supporting educational activities.

Specifically, the group of revenues regulated for preschool childcare and boarding (food, lodging) for high school students is similar in nature to the revenues for boarding accommodation regulated in Clause 13, Article 4, Circular 219 of 2013 of the Ministry of Finance.

The items collect rule determine in group of c section collect household spend household support support for individuals learn born in too program born active, learn practice, forge practice in school. The muscle office Education organizations implement the collection on the principle of enough revenue to cover enough expenditure, ensuring ensure compensation for costs payable to suppliers of goods and services and no added value or difference arises between the purchase price from suppliers and the money collected from students.

Proposal of the Department of Education and Training of Ho Chi Minh City

From there, the Department of Education and Training of Ho Chi Minh City stated its viewpoints and goals for education and training development. Ho Chi Minh City is building an advanced, modern, integrated education system, becoming a high-quality education and training center of the country and the Asian region, ensuring harmony between education development and education quality. Accordingly, educational activities and educational services in schools are essential, organized richly and diversely, meeting the practical needs of society.

Pursuant to Resolution No. 04, public educational institutions only Okay real presently level collect Are not surpass too level dark Multi rule determined, by there spend fee tax also To be one weak to sue image enjoy Are not small arrive matter quantity pandemic Currently, the issue of quality of meals, drinking water, rest... of students is receiving Okay very much the mandarin heart from the muscle office religion sex, extra brother and residual discussion commune festival .

Because there, to Have muscle office develop declare give the muscle office religion sex labour set up real presently correct according to rule determine belong to France law about tax, Department Ho Chi Minh City Department of Education and Training suggestion Department Tax Have idea ants give change direction guide job real present meaning service tax (tax rate tax VAT, tax Corporate Income Tax If Have) opposite to with the section collect regulations in Resolution decide number 04, especially the prescribed revenues mentioned above.

The leaders of the Department of Education and Training requested the Ho Chi Minh City Tax Department to pay attention and soon provide guidance on the above contents.

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