Post by account_disabled on Dec 14, 2023 11:33:08 GMT 2
Article Tutoring is provided to natural persons therefore point b will not apply to them. If private tutoring does not constitute educational or scientific activity it should be settled as income from other sources. Tax on tutoring from activities carried out personally as well as from other sources is settled according to the rules provided for tax scale and advance payments must be made on tax by the th day following the month in which a given income was obtained.
In the case of activities carried out personally. Tutoring and VAT Economic activity In business philippines photo editor activities you can benefit from exemption from subjective VAT and objective VAT. The exemption from VAT is granted pursuant to Art. section VAT Act point - private teaching services at pre-school primary secondary and higher levels provided by teachers point – foreign language teaching services point – retraining services.
The above means that the VAT exemption in question can only be used for foreign language tutoring in other cases you must be a teacher or the tutoring must include vocational education. Unregistered activity In the case of unregistered activities there is no need to register for VAT due to the subjective exemption i.e. turnover not exceeding . Since in unregistered activities you cannot exceed of the national minimum wage per month you will not reach.
In the case of activities carried out personally. Tutoring and VAT Economic activity In business philippines photo editor activities you can benefit from exemption from subjective VAT and objective VAT. The exemption from VAT is granted pursuant to Art. section VAT Act point - private teaching services at pre-school primary secondary and higher levels provided by teachers point – foreign language teaching services point – retraining services.
The above means that the VAT exemption in question can only be used for foreign language tutoring in other cases you must be a teacher or the tutoring must include vocational education. Unregistered activity In the case of unregistered activities there is no need to register for VAT due to the subjective exemption i.e. turnover not exceeding . Since in unregistered activities you cannot exceed of the national minimum wage per month you will not reach.