CONSTRUCTION TAX CERTIFICATE title: construction tax certificate (FI) (SAP Library - Glossary)
CONSTRUCTION TAX CERTIFICATE category: Financial Accounting (FI)
CONSTRUCTION TAX CERTIFICATE explained:
A certificate, in the United Kingdom, that the Inland Revenue issues to construction companies wishing to act as subcontractors under the terms of the Construction Industry Scheme.
Only large companies are entitled to a construction tax certificate. For example, the company must be listed on the stock exchange and its annual revenue must be at least GBP 1,000,000.
The certificate, which is also known as a CIS5 certificate, is proof that the company has registered as a subcontractor with the Inland Revenue. You do not withhold any tax on payments to holders of these certificates.
More terms such as construction tax certificate in Dictionary C.
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