The company will have to pay the reimbursement to the employees for the petrol, food, accommodation when the employees have to travel to upcountry in Thailand or if in overseas for working. We would like to know that if it will be considered as their income for the purpose of income tax calculation or not? Please advise.

Panwa: It will be exempted for the purpose of income tax calculation if the reimbursement that the company will pay back to the employees are spent honestly, necessarily, exclusively and wholly in carrying out his duties.

For more information, please feel free to contact us:   
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th