Our company is considering to hire an individual to be the legal consultant to support for any legal matters such as outline the agreement/any lawsuit relating to business operation. The employment shall be like hiring outsource and the fee that we will pay to them will be on a monthly basis in the same as 10,000 Baht/month. How shall we deduct the withholding tax? Please advise.

Panwa: The income from laws shall be considered as the assessable income under 40(6) liberal professionals. If the payee is an individual and resident in Thailand, the company must deduct 3% when make the payment to them.

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