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The file for a tutoring household business licence

The file is the application for household business registration, on Mẫu số 1 - Phụ lục II (form 1 of annex II) issued with Thông tư số 68/2025/TT-BTC (Circular 68/2025), plus a notarised or certified authorisation if household members register together (clause 2 of article 99 of Nghị định 168/2025/NĐ-CP). No copy of the CCCD (the Vietnamese citizen identity card) or of a teaching qualification is filed; the application must carry the right business line codes.

The codes usually registered for tutoring are: sports and recreation education (code 8551), cultural and arts education (code 8552), other education not elsewhere classified (code 8559), and other educational support activities (code 8569), in the classification issued with Quyết định 36/2025/QĐ-TTg (Decision 36/2025). From 15 May 2026, classes in culture, arts, sport, foreign languages, STEM/STEAM or life skills that are not part of the school subjects fall outside the scope of tutoring under Thông tư 29/2024/TT-BGDĐT (clause 1 of article 2, as amended by Thông tư 19/2026/TT-BGDĐT).

Where to file after the provincial merger

File through the national household business registration portal (https://hokinhdoanh.dkkd.gov.vn); the new commune or ward where the household business is based receives the file and issues the registration

Naming a tutoring household business correctly

Under article 86 of Nghị định 168/2025/NĐ-CP (Decree 168/2025), the name of a household business must contain the phrase "Hộ kinh doanh", followed by a proper name written in the letters of the Vietnamese alphabet or the letters F, J, Z and W, optionally with numerals and symbols. The proper name may not use wording or symbols that offend historical, cultural, moral traditions or public decency; may not use the words "công ty" (company) or "doanh nghiệp" (enterprise); and its Vietnamese name may not duplicate that of a household business already registered in the same commune or ward.

Trading capital and the registered address

The law sets no minimum capital; the owner judges it against the scale of the business. For reference: under 50 million đồng suits a small operation of 10 to 20 students, taught at home with no hired teachers; 50 to 100 million đồng suits a medium operation of 30 to 80 students, with rented premises or assistant teachers; 100 to 200 million đồng suits a large operation of 100 to 300 students, with fixed premises and equipment.

Under clause 2 of article 87 of Nghị định 168/2025/NĐ-CP, as amended by Nghị định 296/2026/NĐ-CP (Decree 296/2026), a household business may have several business locations anywhere in the country but registers a single head office; it must notify its business locations to the tax authority and the market surveillance authority as the law requires. The law does not prohibit two household businesses registering at the same address, provided each meets that notification obligation. A tutoring household business licence does not require permanent residence registration in Gia Lai.

Who may be named as owner, and who may not

An individual, or a member of a household, who is a Vietnamese citizen with full civil act capacity under Bộ luật Dân sự 2015 (the Civil Code 2015) may be named as owner of a household business. However, clause 3 of article 4 of Thông tư 29/2024/TT-BGDĐT provides that teachers in state schools may not take part in managing or running tutoring outside school, although they may still teach it. A state school teacher therefore may not be named as owner of a tutoring household business.

The law in force does not prohibit a relative of a state school teacher from being named as owner of a tutoring household business, provided that person meets the requirements as to civil act capacity and the conditions above. From 15 May 2026 a schoolteacher who teaches at a tutoring establishment must report to the head teacher, among other things, their relationship with the person in whose name it is registered (clause 3 of article 6 of Thông tư 29/2024/TT-BGDĐT, as amended by Thông tư 19/2026/TT-BGDĐT).

Conditions for tutoring under Thông tư 29/2024/TT-BGDĐT

Thông tư 29/2024/TT-BGDĐT (Circular 29/2024 of the Ministry of Education and Training) issues no tutoring licence. Under article 6, as amended by Thông tư 19/2026/TT-BGDĐT (in force from 15 May 2026), a fee-charging tutoring establishment must register as a business and publish, and keep up to date, on a website or on a notice at its premises the subjects, hours, location, format, timetable, list of teachers and fees before enrolling students; teachers must be of good character and have expertise suited to the subject. The circular sets no separate degree or classroom-size requirement, but tutoring must comply with the rules on security, public order, safety, environmental hygiene and fire prevention (clause 4 of article 3).

What to do once you have the licence

Once the household business registration certificate is issued, do the following in order: have a seal made and open a bank account if you need them; put up the signboard at the registered address; and make the initial tax declaration with the tax office covering the premises.

From 2026 onwards household businesses no longer pay the thuế môn bài (the annual business licence fee). From 2026 household businesses file their tax documents electronically (point a of clause 4 of article 8 of Nghị định 68/2026/NĐ-CP). A household business with annual revenue of 1 billion đồng or less pays no VAT or personal income tax and instead sends a notice of actual revenue on form 01/TKN-CNKD (now in Appendix I of Thông tư 89/2026/TT-BTC) by 31 January of the following year; above that it files a tax return on form 01/CNKD (article 4 of Thông tư 18/2026/TT-BTC). Install VNeID at level 2 on your phone beforehand to log in to electronic tax services.

The licence fee for a household business

From 2026 onwards household businesses no longer pay the thuế môn bài (the annual business licence fee). The basis is clause 7 of article 10 of Nghị quyết 198/2025/QH15: collection of the licence fee ended on 1 January 2026.

How Tư Vấn Sao Việt helps

Tư Vấn Sao Việt drafts the file, files it and collects the tutoring household business licence in Gia Lai. The household business service fee is 1.000.000 đồng, processed in three working days. Call 0917 097 906, the same number on Zalo.

The process

1. Prepare the file Draft the household business application on Mẫu số 1 - Phụ lục II issued with Thông tư số 68/2025/TT-BTC (Circular 68/2025 of the Minister of Finance, dated 1 July 2025), with a suitable activity code (8551, 8552, 8559 or 8569), plus a notarised authorisation if household members register together.
2. File it File through the national household business registration portal (https://hokinhdoanh.dkkd.gov.vn); the new commune or ward where the household business is based receives the file and issues the registration.
3. Seal, signboard, initial tax declaration Once the certificate is issued, have a seal made if needed, put up the signboard at the registered address, and file the revenue notice or the VAT and personal income tax return with the tax office electronically, as required.