Post by account_disabled on Dec 14, 2023 9:59:47 GMT 1
Mrs. Justyna will settle the income from tutoring as a personal activity. Read what is the difference between business activity and personal activity. Attention! Pursuant to the Personal Income Tax Act income from activities performed personally includes a. revenues from educational and scientific activities Article b. revenues from the provision of services under a mandatework contract obtained exclusively from the company Article.
Tutoring is provided to natural persons therefore point b will not apply to them. If private tutoring does not philippines photo editor 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.
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 – 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.
Tutoring is provided to natural persons therefore point b will not apply to them. If private tutoring does not philippines photo editor 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.
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 – 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.