Can the Thai Revenue Department Assess Interest on Unpaid Share Capital of Shareholders?
A recurring question in tax practice is whether the Thai Revenue Department has the authority to assess interest on unpaid share capital owed by a shareholder, particularly where the company itself has not imposed any interest charges
Additional Verification Required from Thai Directors to Crack Down on Nominee Arrangements
The landscape for foreign investment in Thailand is undergoing a significant shift toward transparency and stricter oversight.
How to Successfully Obtain BOI Promotion in Thailand
Thailand Board of Investment (BOI) offers a wide range of incentives to promote investment in targeted industries in Thailand, including tax exemptions, foreign ownership privileges, and facilitation of visas and work permits. However, obtaining BOI promotion requires more than simply meeting minimum criteria
Withholding Tax on Employee Shuttle Van Services 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.
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.
