by Unregistered activity this type of reement to be conclud all interest parties must consent Current employer future employer employee. Such rental is often referr to as employee leasing. In the context of the discuss topic the loan of employees does not fall into. The category of construction services therefore the loan of employees will be settl. On the basis of other provisions of the Act Article b of the Act. The settlement of the service of hiring employees for a foreign construction site. Does not fall within the definition of construction services. This means that the place of supply of services in the case of services provid to.
A taxpayer Unregistered activity the place
Where the taxpayer who is the recipient of the service has his business seat. The employee rental service is available between companies conducting business activity. How to settle inspection and supervision services on foreign real estate. The conce of control philippines photo editor and supervision services may include a wide range of services. Depending on what is includ in this catalogue it will be settl for purposes. In the case of inspection and supervision services on foreign real estate it will be crucial to determine whether the service is closely relat to the real estate or not.
Inspection and supervision
Services closely relat to real estate will be settl on the same terms as other construction services. Inspection and supervision services that cannot be strictly connect with the property will be settl bas on Art. b of the Act as follows in the case of providing services Mobile List to an entreprenr the place of supply is the place where the entreprenr who is the recipient of the service has his business seat the place of provision of services to natural persons not conducting business activity.
