Private student may want to apply for a reimbursement. I'm no longer a business

I have a private student who wants to come back for more lessons.
Because I was a business he was able to use my stamp for reimbursement.
Now, I’m just an individual.
Assuming he wants to do the same deal again, can private individuals offer receipts. How would you report this on your taxes. Of course it doesn’t need to be said, I have an open work permit.

Did you ask them?

Professional English Taxation Consultation
https://www.ntbt.gov.tw/English/multiplehtml/51c544ce868347fa85b4d63bcaee4559