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。
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.
