We regularly hold a seminar for our client in our company. We are paying the lecturer’s fee as well as the lodging and transportation fee. In this case, should we include the withholding tax in the transportation and lodging expense?
Even you pay it as allowance, travel expense and others, if the actual condition is same as remuneration; it is still subject to withholding tax.
However, by commonly necessary range of amount, the payer of remuneration and fee paid directly to the hotel, travel agencies, etc. it is not needed to include them in the remuneration fee.
In the question above, if there is no situation that your company paid lodging directly to the hotel and received receipt addressed to you company, even if you pay travel expense and lodging expense it seems that you will still need to withhold tax.