Normally, we do business of machine spare parts trading which we will deliver goods to customer and charge them the delivery fee together with goods charge on the same tax invoice, but we will separate the fee of goods and delivery. If customer company has paid to us, do they need to deduct withholding tax?

Panwa: No, it isn’t subjected to withholding tax deduction due to company do business of trading with delivery of goods to customer; company do not run business normal transportation which the charge of goods and delivery will be tax based of taxable calculation of corporate income tax and VAT.