Previously, on December 30, 2024, the Ministry of Education and Training issued Circular No. 29 regulating extra teaching and learning, effective from February 14, 2025. According to regulations, organizations or individuals organizing extra teaching and learning activities outside of school with fees from students (collectively referred to as extra teaching establishments) must register their business in accordance with the provisions of law.

In order to ensure that tax collection from tutoring establishments is transparent and timely, the Tax Department requests local Tax Departments to implement the following measures:

Strengthen propaganda and guidance: Promote the dissemination of tax laws and policies through the media, send guidance documents to tutoring individuals, and post information on the tax industry website.

Review and inspect tutoring activities: Identify individuals who tutor outside of school (including those teaching on digital platforms) to request business registration and put them under tax management according to regulations.

Coordinate with educational agencies: Work with the Department of Education and Training and school principals to create a list of teachers who have extra teaching activities outside of school.

Check and supervise the implementation of tax obligations: Coordinate with the District People's Committee and the Department of Education and Training to remind and guide individuals and organizations providing private tutoring to declare and pay taxes, and handle violations.

Reporting on implementation results: Tax branches must report the review results, difficulties and problems to the Tax Department (HKDCN Department) via email "[email protected]" before March 31, 2025.

The Tax Department requests its affiliated Tax Branches to seriously implement the above contents. If there are any problems, they should be reported to the Tax Department for timely guidance.