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If company want to repair a car and we have used the services from Toyota service center, which the fees are issued under company’s name as the maintenance service invoice and the charge of spare part invoice separately, so, which invoices should withhold the tax? Moreover, if the service center will only charge the spare part (without labor fee), do we need to withhold the tax on this case?

Panwa: Due to the service center do business about maintenance of car, according to the fact, it is a hire of work service that focuses on the job success which it could not separate the spare part and labor cost. Therefore, company have duty to withhold the tax at rate 3% of the invoices of maintenance and charging of spare part, including the invoice of charging of spare part without labor fee.