our company regularly holds seminars for its business partners. I will pay the instructor fee, accommodation fee and transportation fee. In that case, should we include the withholding tax in the transportation and lodging expense?
Even if you pay for the allowance or the transportation fee, if it is the same condition as the reward,; It is subject to withholding tax.
However, it is not necessary to include in the amount of remuneration a range of amounts generally required or a payer of remuneration/fees paid directly to hotels and travel agencies, etc.
In the above question, unless your company paid the hotel directly and received a receipt addressed to your company, you will still be required to withhold tax even if you pay for travel and accommodation.