OFFICIAL LETTER 2547/TCT-TNCN DATED 12 JUNE 2017 OF GDT GUIDING PIT FOR OUTSOURCING LABOR CONTRACT
According to official letter 2547/TCT-TNCN guiding PIT for outsource labor contract:
In case, the company signs the contract with non-registered individuals to install, construct tubes, maintain and repair works… the taxable income that individuals receive under regulations of salary, wage. The company is not responsible for withholding PIT with 10% before paying to individuals, irrespective of individuals are representatives for individual group. Tax authority does not grant invoice for individuals for this case.
