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.
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