On August 23rd, 2021, Hanoi Tax Department issued Official Letter No. 32222/CTHN-TTHT, whereby:
In case the company incurs personnel hiring in group contract, and the individual representing the group is a non-business individual, the competent tax authority in the area where his/her the tax code is issued or at the registered permanent residences on the family registries or the place of residence declared by the individual (the confirmation from the government of residence is not required) issues a retail invoice to the individual as instructed in Article 3 of Circular No. 39/2014/TT-BTC.
On the other hand, in case the company incurs personnel hiring in group contract, and the individual representing the group is a business individual, the competent tax authority of the business individual shall sell invoices to such individual as instructed in Article 11 Circular No. 39/2014/TT-BTC.
