The Thailand representative office have the primary objective  to source at the market for purchasing and report Thailand business movement to head office in Singapore. If Thailand representative office have paid  the export expenses on behalf of head office in some amount to their supplier, such expenses can be considered as Thailand representative office’s expenses or not?

Panwa: The case of pay in advance on behalf of head office and they will return such advance money to the Thailand representative office,  such advance payment for head office isn’t the expenses of Thailand representative office, so, it can’t be considered as the expenses for income tax calculation according to Revenue Code section 65 ter.