結他導師所發出的學費收據

要是私人教授的話
不發收據也是可以吧
我認識的私人樂器導師,都沒人會發收據的
只是一旦發過收據,就以後都要發囉~

Hi,you should give the receipt to the student,coz they will feel better and have the trust with you.You can better make a special receipt to your student,e.g.print the receipt by computer and print the information about you (mobile no) and your course!Best Wish!