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  4. 1. WHT 3% or 5% shall be applied in ...

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[Translation from English to Japanese ] 1. WHT 3% or 5% shall be applied in case of general i.e. company, partnershi...

Original Texts
1. WHT 3% or 5% shall be applied in case of general i.e. company, partnerships did paid some kind assessable income

2. But T is not company, but government organization. Therefore there are two WHT rate as following shall be applied.
(2.1) Aฉcording to Section 69bis of Revenue Code, if the dealer of T is company or partnerships, the WHT 1%, not 3% shall be applied.
(2.2) According to Departmental Regulation No. Taw. Paw. 4/2528(B.E.), clause 12/2(1), if such dealer is person or group of person, the WHT 3% shall be applied.

3. And whatever kind of income that B received from T i.e. sale or services, only WHT 1% shall be applied similar to clause (2.1) above.
tearz
Translated by tearz
1. WHT 3% または5%を一般的な場合に適用します。例）査定可能な収入の類としての支払を会社やパートナーが支払った場合。

2.しかしＴは会社ではなく官公庁団体ですので、下記2種類のＷＨＴレートが存在し、それらが適用されます。
（2.1）収入コードのSection 69bis によると、Ｔのディーラーが企業あるいはパートナーである場合、WHT 3% ではなく1%が適用される。
（2.2）部門規約No. Taw. Paw. 4/2528(B.E.), 12/2(1)項によると、そのようなディーラーが個人あるいは個人の集団である場合、WHT 3% が適用される。

3.ＴからＢが受け取ったいかなる収入（例：サービス売上）には前述（2.1）項に類似してWHT 1% が適用される。
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Result of Translation in Conyac

Number of Characters of Requests:
663letters
Translation Language
English → Japanese
Translation Fee
$14.925
Translation Time
about 2 hours
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tearz tearz
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