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Service Category: PKF Pattaya

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

Running a Business in Thailand: A Guide for International Companies with a Focus on BOI Tax Benefits

This article provides a comprehensive overview for foreigner investors looking to establish and operate a business in Thailand. It covers essential aspects of the Thai business landscape, including legal structures, regulatory requirements, and operational considerations. A key focus is on the tax benefits offered by the Thailand Board of Investment (BOI) and how these incentives […]

Labour Protection Act (No. 9), B.E. 2568 – Expanded Maternity and Paternity Leave Rights

Thailand has officially approved amendments to the Labour Protection Act (No. 9) B.E. 2568 (2025), introducing significant changes to maternity, paternity, and family-related leave entitlements.

Urgent Work Permit Applications Can Now Be Submitted via e-Work Permit

The DOE now allows employers and foreign workers to submit urgent work permits (within 15 days) via the e-Work Permit system.

DOE Thailand Grants Temporary Leniency for Employers Transitioning to e-WorkPermit System

DOE Thailand grants temporary leniency for employers facing issues with the new e-WorkPermit system. Paper applications allowed until January 28, 2026.

Understanding e–Tax Invoice in Thailand

An e–Tax Invoice (Electronic Tax Invoice) is a tax invoice prepared in digital format, replacing the traditional paper-based document.

Local Director Requirement for Foreign Business in Thailand

When foreign businesses establish their operations in Thailand, the question often arises whether their business is required to have a local director or not.

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