Our company will pay the money for renting to the lessor who registered as Condominium juristic person under the condominium act in Thailand. Do we need to deduct the withholding tax for the rental? Please advise.

Panwa: The condominium juristic person shall not be the juristic company or partnership under the section 33 in accordance with the Revenue Department. Thus, it shall not have any obligation to pay the corporate income tax in accordance with the Revenue Department Code under section 65 and 66. The company does not need to deduct withholding tax when the company will make the payment to them.

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.