Mr.Higashi and Mr.Iwase have to pay income tax in Thailand because they stay and work in Thailand. In this case, their income tax are calculated at the rate of Thai government for total income that is summed up not only Thai salary but also Japan salary. Their Japan salary is covered by ISJP and their income tax is paid by ISTH company. You mentioned an income tax rate in Japan but it is not related at all.
When we talked this matter yesterday, I asked you to investigate that rate is same or not in the case of (1) this tax is paid by company or (2) this tax is paid by personal. Do you understand? I’m sorry my understanding and explanation are mistaken.
Anyhow they or ISTH have to pay personal income tax to Thai government until the end of March.
In addition, ISTH doesn’t pay withholding tax ( deduction ) as their income tax so that ISTH has to take some penalty. We have no choice but to take penalty. ISJP have also agreed.