The company in Thailand paid the licenses fee to USA, does the company in Thailand need to pay the withholding tax?

Panwa: Normally, if the company in Thailand paid the licenses fee to the company in oversea, need to file the Withholding tax (P.N.D. 54) at the rate 15%.

However, under the DTA from Thailand VS USA, the company need to file the  Withholding tax (P.N.D. 54) at the rate 5% (no.12.2.1).

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.