News
The Personal Data Protection Act or PDPA will come into force on 1 June 2022. With the introduction of the Act so close, your organisation should be preparing for…
On 28 March 2022, the Thai Revenue Department (“TRD”) published a Notification of Ministry of Finance regarding TPDF filing deadline extension for FY 2020. Moreover, the TRD also recently…
Filing an annual Corporate Income Tax Return (PND 50) A company or juristic partnership, having its accounting period ended 31 December 2021, is required to submit its audited financial…
Last year, 2021, the Department of Business Development (DBD) has granted flexibility regarding the deadline for holding the mandatory Annual General Meeting of Shareholders (AGM) in light of the…
The change in the scope to increase what TISOs and IBCs can do is very welcomed. These categories of business can now lend funds (in accordance with the exchange…
On the path to enforce the Country-by-Country Reporting (CbCR) requirements in Thailand, there are a few developments regarding the TP rules in Thailand over the past month including the…
The epidemic of coronavirus disease 2019 (“COVID-19”) has been severed and protracted from 2020 until today. As a result, the Thai government has implemented strict epidemic prevention and lockdown…
According to Section 71 bis and Section 71 ter of the Thai Revenue Code, taxpayers that have related parties and earn annual revenue of at least THB 200 million…
On 6 August 2021, the Ministerial Regulations Prescribing Qualifications of Other Types of Building Used in Hotel Business Operation (No.3) B.E. 2564 (2021), issued by the Ministry of Interior, was announced in…
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