Question:

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?

Answer:

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.