We would like you to clarify, if a customer puts in 1 PO, but services and parts are listed as separate items, does the 3% WHT still apply for the parts?

Panwa:   Please see the clarification as below:

  1. Deduction of withholding tax shall be considered to the kind of business operation, if such business carries on the kind of services rendered, the customer who will pay the money must deduct the withholding tax in accordance with the Revenue Code.
  2. Even if the PO or invoice will separate between the service charge and the list of spare parts.

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.

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

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
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.