ニューズレター
TMI Eyes No. 6: Sales of Goods vs. Provision of Service for Tax Purposes
2023.07.01
In this article, we would like to bring to your attention the differentiation between the sales of goods and the provision of services (hire-of-work). TMI has encountered several cases in which taxpayers have misconstrued the type of transactions, thereby leading to tax liabilities. This article aims to provide guidelines for these transactions so that readers can review their own transactions, identify their tax position, and determine whether there are any risks.