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.
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.
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
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.
Crypto Tax Benefits Thailand – 5 Years of Tax-Free Cryptocurrency & Digital Token Trading

Explore the crypto tax benefits Thailand now offers: 5 years of tax-free profits from cryptocurrency and digital token trading. Learn how to qualify today.
PKF Thailand Transparency Report 2025

PKF Thailand is pleased to present our inaugural transparency report for the year ended 30 June 2025. It provides an overview of PKF Thailand’s operations and gives insight on the ownership and governance of our firm, and our approach to maintaining high quality standards in our audit and other services.
Tax Compliance Services in Thailand

Each Company in Thailand has to comply with the requirements of the Thai Revenue Code (TRC) which is administered by the Thai Revenue Department (TRD). Consequently, there are monthly and annual requirements that need to be met depending on the activities of the Company. In terms of a Company’s annual Thai tax compliance requirements under […]