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If Singaporean who will get the commission income from our company has carry on business through the permanent establishment in Thailand, do we need to deduct the withholding tax or not?

Panwa: The commission that he will get from carry on business through the permanent establishment in Thailand is considered as assessable income under section 40(2) in accordance with the Revenue Department Code and shall be taxable, including his other income in Thailand. Thus, the company must deduct the withholding tax under section 50(1) when the company will make the payment to that person