For messenger fees, if the invoice include the messenger fee to calculate VAT, need to deduct 3% WHT?

Panwa: yes, for messenger fee, you need to deducted WHT 3%.

For more information, please feel free to contact us:
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th