​Do we need to deduct the withholding tax when we make the payment to a hospital for an annual health check for our employees?

Panwa: A company who will make the payment to a hospital can deduct the withholding tax if a hospital who will receive the money is a company or juristic person and the service fee for annual health check is the assessable income under section 40(6) in accordance with the Revenue Department Code. The withholding tax rate is 3%.

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:

Phones: +66 2 933 9000
Email: bkk@panwa.co.th
WhatsApp: +66 85 713 1000
LineApp ID: @panwa

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

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.