Sub contracting for seasonal workers
The General Department of Taxation issued an official letter stating that in the case one particular business hire employees of other businesses to carry out its work in a certain period [or seasonal employees] and has to pay costs of leasing service, the leasing side will be allowed to show invoices and calculate value added tax for the money collected from the lessee.
[Official Letter 3986/TCT-PCCS dated November 4, 2005]
Category: Legal

