Official letter 11921/CTBDU-TTHT about PIT policy as follows:
In case, the Company signs a contract to buy and sell goods with an individual, there is an agreement in the contract about a commercial discount (direct deduction on the invoice) which is not an agent commission or a bonus according to regulations. in Articles 92 and 171 of the Commercial Law, the above-mentioned commercial discounts are not subject to the provisions of the Law on Personal Income Tax. The Company does not have to withhold PIT when making commercial discounts under this contract.
