The Company have the regulation for outside working expense reimbursement such as the mobile phone expense can be reimbursed as actual cost but it is not over Baht 1,000 and the employee should present the original receipt anytime when request reimbursement. The Company would like to discuss such reimbursement to employee which is subjected under the withholding tax or not?
Panwa: Please note that in case the Company pays the mobile expense to employee due to they use the private mobile in the Company’s job according to the Company’s regulation, if the Company have the evidence to prove clearly such mobile expense is directly related to the Company, then such case is not subjected as the additional benefit of employee, it can reimburse to the employee without withholding the tax.
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