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Our company will make the payment for commission to Malaysian and Singaporean residents. Do we need to deduct the withholding tax?

Panwa: If the ordinary person did not carry on such business through the permanent establishment in Thailand, the commission income is considered as the business profit, thus, the commission shall be tax exempted in Thailand in accordance with the article 7 of Double tax agreement between Thailand and those countries. Thus, the company does not need to deduct the withholding when the company will make the payment for commission expense.