n order for me to determine whether the transaction is subject to WHT or not, please advise where is the services performed? How long was the services?
- If the services were performed in oversea by the local vendor and the services were used in foreign country, it is out of scope. There is no WHT on payment to the local vendor. Local vendor shall not bill VAT. The buyer needs to have the report to prove where the services were performed.
-If the services were performed in Thailand by the local vendor and the services were used in foreign country, it is local sales. The seller shall bill VAT7% and the payer has to deduct WHT. The buyer needs to have the report to prove where the services were performed.