Tax Treatment of Capital Reduction in Thailand
A reduction of capital of a company or juristic partnership, only to the extent that the amount paid does not exceed the accumulated profits and reserves combined, shall be treated as assessable income.
Thailand’s Draft National Semiconductor Roadmap
Thailand is moving beyond high-level ambition and putting real delivery structure behind its semiconductor push. In its latest government communication (following the National Semiconductor Board meeting on 7 January 2026), the “National Semiconductor Roadmap”
泰国《国家半导体路线图（草案）》
泰国正从“高层愿景”迈向“可执行的交付体系”，为其半导体发展战略建立更具体、可落地的推进机制。
New Android Malware Uses AI to Click Hidden Browser Ads
📌 What Is It? A newly spotted family of Android malware is using artificial intelligence (AI) to perform click-fraud — i.e., automatically generating fake ad clicks to make money for attackers. Unlike older malware that used scripted rules, this one leverages machine learning to visually identify ads and interact with them, mimicking real user behavior. […]
DBD Announced 4 New Measures to Address Nominee and Mule Account Risks
The Department of Business Development (DBD) has announced four new regulatory measures to strengthen the review process for company registrations, with particular emphasis on Thai shareholders investing jointly with foreign shareholders.
Discounts and VAT: What Businesses Need to Know
It is well known that discounts used in the course of business operations can generally be classified into two types: trade discounts and cash discounts.
Thailand Social Security Office Raises Salary Base for Contribution Calculations (Effective 2026)
Thailand’s Social Security Office (SSO) has announced a three-phase increase in the salary base for Section 33 social security contributions, officially published in the Royal Gazette.
Withholding Tax Deducted Without Legal Obligation: How to Claim a Refund
Under Thai tax law, certain types of income are subject to withholding tax at source. However, not all payments fall within this obligation
Microsoft Confirms Windows 11 Lock Screen Password Option Bug in Recent Updates
Microsoft has issued a warning to Windows 11 users regarding a user interface bug introduced by updates released since August 2025, which may cause the password sign-in option to disappear from the lock screen. Although the option is not visibly displayed, Microsoft confirmed that the password sign-in feature remains functional. How Sign-In Options Normally Work […]
New Android Malware ‘DroidLock’ Can Hijack Phones in Real TimeHackers exploit newly patched Fortinet auth bypass flaws
📌 What DroidLock Is DroidLock is a newly identified type of Android malware that behaves like ransomware but is even more dangerous because it gives attackers near-total control over infected phones. Rather than encrypting files like traditional ransomware, DroidLock aggressively abuses Android system permissions and overlays to lock the device and extort victims. 🛠️ How […]
