Tax Update
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…
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….
Under Thai tax law, certain types of income are subject to withholding tax at source. However, not all payments fall within this obligation…
An e–Tax Invoice (Electronic Tax Invoice) is a tax invoice prepared in digital format, replacing the traditional paper-based document….
Explore the crypto tax benefits Thailand now offers: 5 years of tax-free profits from cryptocurrency and digital token trading. Learn how to qualify today….
For VAT-registered businesses in Thailand, preparing and submitting accurate VAT reports within three business days is mandatory. Among these reports, inventory reports are legally required on a monthly or…
When a company or juristic partnership lends money to another party as part of its ordinary business operations, it is required to register for specific business tax…
“Royalties” ค่าสิทธิ
Section 70 of the Thai Revenue Code
Section 70 of the Revenue Code stipulates that any payment of royalties made from or in Thailand to a company or juristic…
The Revenue Department, through Departmental Instruction No. Paw 162/2566, has introduced a significant amendment to Clause 1, Paragraph 2 of Paw 162/2566, clearly stating that “Paragraph 1 shall not…
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Interested in PKF services?
Reach out to us to learn more about how the experts at PKF Thailand can help your business succeed.
