Does the tax deduction of outsourcing expenses have to go to the Inland Revenue Bureau to issue invoices?

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the finance of the other party said that they are only withholding and need to personally go to the tax bureau to issue an invoice.
I suspect that they have not handed in the withheld money. If I ask the other party to pay in full, is it reasonable to pay my own tax?

Outsource programmer-life programmer

Mar.23,2021

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