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…

To tackle the increase of air pollution, traffic safety, and illegally disassembly of motorcycles to sell the spare parts in which cannot be fully taxed by the Thai government,…

The cabinet of ministers has approved the compensation scheme for the secured employer and employee according to Section 33 on July 20, 2021. The Social Security Office (“SSO”) has been allocated this compensation as part of the Royal Decree that authorizes the Ministry of Finance…

In the light of this digital era, the Cabinet of Ministers passed a resolution on May 11, 2021, to adopt the new Public Company Limited Act (“Drafted Legislation”)  in…

The general perception with annual audits throughout the world is they are a necessary evil. Companies are required to have an audit, but they find the whole process a…

Legal Updates: Another One-Year Postponement of PDPA June 8, 2021 Despite the postponement of the Personal Data Protection Act B.E. 2562 (2019) (“PDPA”) last year, the Ministry of Digital…