In case of a company or juristic partnership incorporated under foreign laws  has an employee for carrying out business in Thailand, is this employee obliged to pay  the corporate income tax?

Panwa : The employee of such company or juristic partnership incorporated under foreign laws has the duty and liability for filing and paying taxes, as stated under Section 76 bis of the Revenue Code.

Anyways, in case you need further assistance for tax matter, please note that we could assist for such click here.

For more information, please feel free to contact us:

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