The company has to pay the consultant fees to the persons residing abroad. By providing the service, the contractor does not come to operate in Thailand. Do I have to withhold the tax or not?

Panwa : Contractors who are natural persons and foreigners receive wages. It can be classified as assessable income under Section 40 (2) of the Revenue Code. When such person provides services abroad Such person is not obliged to pay personal income tax under Section 41 paragraph two of the Revenue Code. The payer is therefore not obliged to withhold tax at source, regardless of whether he is a resident of the country in which the double taxation treaty is signed. 

Anyways, if you need further assistance for monthly tax filing, half-year tax filing and doing yearly tax, kindly note that we could assist for such click here.

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For more information, please feel free to contact us:

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Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.