Does the company need to buy a Zoom license from Singapore for sale to a customer in Thailand. Is this license fee subject to WHT?
Panwa: Yes, the company need to buy a Zoom license from Singapore and if that license is considered payment under Section 70, a company or juristic partnership incorporated under foreign laws and not carrying business in Thailand but receiving assessable income under Section 40 (2)(3)(4)(5) or (6) which is paid from or in Thailand, shall be liable to pay tax. The payer of income shall deduct corporate income tax from such assessable income at the corporate income tax rate.
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Phone: +66 2 933 9000
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Email: bkk@panwa.co.th