Our company needs to make the payment to the foreigners who work for the company occasionally and the company does not know that he will reside in Thailand for a period or periods of more than 180 days in any tax (calendar) year or not? How we consider for withhold the withholding tax?

 Answer: The company should consider as following.

1) If the foreigner resides in Thailand less than 180 days, the company needs to deduct the withholding tax by 15% under section 50(1) in accordance with Thailand Revenue Code, however it shall be considered to the double tax agreement between Thailand and those countries as well.

2) If the foreigner resides in Thailand until 180 days shall be considered as they are Thailand resident where the company needs to deduct the withholding tax. The rate of the withholding tax that need to be withheld shall be considered under section 50(1) in accordance with Thailand Revenue Code.