The Company doing business for trading tea beverages and Company has prepare the promotion to the direct consumer (giving product and cash) by this way; play game and sweepstakes, and Company understood that it should withhold the tax. Please advise the withholding tax rate for this item.

Panwa: The Company need to withhold the tax at 5% according to Revenue Department Order No Tor Por 4/2528 clause 9 (1).

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