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A vocational training teacher inquires about the type of withholding tax applicable to teaching a course at a private academy outside of their working hours. The DGT determines that, as the academy organizes the course, the income constitutes employment income rather than income from economic activities.
Question raised: Applicable withholding tax on the income that may be received for teaching the course.
Income from teaching courses, lectures, or seminars constitutes employment income, unless the taxpayer organizes the means of production or human resources on their own account. If the organization of the course is the responsibility of the academy, the teacher's income constitutes employment income. In this case, the applicable withholding rate is 21% pursuant to the Personal Income Tax Regulations.
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