The Company paid the foreigner (stay in Thailand less than 180 days on a year) for the commission from selling goods to oversea, please advise the rate of withholding tax for this case.

Panwa: Please note that if such foreigner who is agent has residence in the country that have the double tax agreement with Thailand and did not operate thru the permanent establishment in Thailand, the Company do not need to withhold the tax from this payment to foreigner due to the commission is considered as the business profit, refer to the Double Tax Agreement article 5 which it exempted Thailand for the receiving commission according to the Double Tax Agreement article 7 and the Royal Decree (no. 18) B.E. 2505 section 3.

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