What is the difference between car rental and transportation.
Panwa : For car rental, the lessor must deliver the possession of the car to the tenant for use. For transportation case, the carrier performs its duties under the contract by transporting people or things from one place to another according to the order of the transport by the employer. The employer does not have the power to control the car in any way by car rental. The paying entity is obliged to withhold tax at the rate of 5% of income and transportation. The payer entity is obliged to withhold tax at the rate of 1% income, but this does not include payments. Passenger for public transport according to Article 6 and Article 12/4 of the Revenue Department Order No. Tor Por 4/2528
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