Does the company need to pay the Download application on the Internet for use of the computer or mobile phone which need to deduct the withholding tax?
Panwa : In case the royalties
1.Pay to personal individual in Thailand, need to deduct follow the tax rate (Rate 5% – 37%) under section 50(2) of the Revenue Code.
2.Paid to a juristic person Deducted at a rate of 3% according to Article 3/2 of the Revenue Department’s order No. Tor Por 4/2528.
3.Payable to foundations or associations, but not including foundations or associations prescribed by the Minister under Section 47(7)(b) of the Revenue Code, deducted at the rate of 10 percent according to Article 3/2 of the Revenue Department’s order No. Tor Por 4/2528.
4.Pay to a juristic person abroad, the withholding tax must be withheld under Section 70 of the Revenue Code, together with the double taxation convention
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.
For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th