If an application is received from a sub-contractor the information given to the decision maker should include whether a certificate (IR714) is held. If a certificate is not held, the amount deducted for tax by the main contractor should be added back to the gross receipts only if the gross receipts declared by the sub-contractor are the gross receipts after tax. If the sub-contractor declares gross receipts before the main contractor has deducted tax, the decision maker does not need to make any adjustment to the figures.
