Tax Judgment EP9 Stamp Duty(Hire-of-work)
Q: Is a hire-of-work document, which is signed and states the employer’s and contractor’s address, subject to stamp duty? A: A document setting out hire of work details, including the names of the employer and contractor, the date, reference number of the document, code, item, amount, price per unit, and total price, with or without the signatures, and which requires the employer’s order each time, Shall not be deemed as meeting the required characteristics of a hire-of-work agreement. Instead, it is only evidence of the juristic act in accordance with Section 587 of Civil and Commercial Code which prescribes that “the hire of work is a contract whereby a person, called contractor, agrees to accomplish a definite work for another person, called employer, who agrees to pay him a remuneration of the result of the work. Thus, such document shall […]
Except where otherwise indicated, content on this site is allowed to be used under