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Thai gov. to tax (remitted) income from abroad for tax residents starting 2024 - Part II


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7 hours ago, Yumthai said:

Same in term of WHT filing obligation, just the rates may change.

All information is linked there, if you need further info I suggest you approach a Thai accounting firm.

Thank you for providing the Mazars information, I agree that we cannot go much further with this, without external input. I view the WHT as being for services and not labour, "a deduction from payments made to suppliers who provide a service". The difference between the two categories are highly contentious in many economies, mostly from a tax perspective. In the UK, contractors who supply a service are regarded as a businesses but if labour is deemed to be supplied, they are employees.

 

I shall continue to dig into this and post anything I think might be helpful.

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