Could I trouble you to re-check with Legal of Labour Thailand for me, because I understand that The Travel and Mobile fee have 2- type as below?
Case1 : If the the company pay staff be Monthly by fix rate with our any requierment Bill and Document Support, this type is a part of Wage Rate.( And we have to report to Revenue department as Staff Revenie)
Case 2: If Transport fee paid by limited rate but upon Actual Billing or Traveling Report, It is Perdium.(We have not to report Revenue Department)
I'm apologize to trouble you to on detail because I have to explain our staff who affect krub.
If you mean the gasoline fee which is fixed every month, it will be brought for income tax calculation and reporting to the Revenue Dept ka.
If it’s the per-diem that cannot be fixed and occurred upon employee’s jobs, this kind of payment was paid under payroll system for the purpose of availability for payment and staff can check all their incomes via payroll directly. Even it was paid under payroll system but it will not bring for calculating for the income tax and will not report as your income for the Revenue Dept naka.