The company had made the agreement for the service of marketing and training (for their employees and their clients) with the AA Co., Ltd., for the 1 year period which the company’s employees (their salaries will be paid under Company) and need to standby/work at the client’s place regularly follow the scope of agreement to advise and recommend the customer for the client product and related service with training to their clients and employees, then, Company will issue the client the invoice and tax invoice per time a month after the marketing and training job is finished. We would like to inquire that for these job descriptions, should it register a company’s branch or not?

Panwa: In case the Company made the agreement of marketing and training to this client and their employees which the company send the employees to standby/work at the client’s place regularly but the place of working follow the employment agreement and which it is not subjected as the place of business according to the Revenue Code section no. 77/1 (20), it is only the place that the contractor company use for doing activities follow the agreement, when it is expired,  the doing activities is finished also, so, the company do not need to register a branch on the VAT Registration. Anyway, in the case that you would like to register the branches, we could also assist for such please click here

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