“Royalties” Under Section 70 of the Thai Revenue Code
“Royalties” ค่าสิทธิ
Section 70 of the Thai Revenue Code
Section 70 of the Revenue Code stipulates that any payment of royalties made from or in Thailand to a company or juristic partnership established under foreign law and not carrying on business in Thailand is subject to withholding tax.
Pakpoom Chatayatorn
2025 General Overview for Thailand Tax Return Filing Deadlines
Glossary of terms General abbreviations Tax Types Tax return and forms General overview of tax return filing for companies or juristic partnerships in Thailand Tax return submission methods Online tax filing extension Deadline adjustment for public holidays and weekends Requirements for electronic tax filing CIT filings Additional monthly tax filing requirements Annual WHT reporting obligations […]
Who and what to do when being audited on the issue of Transfer Pricing?
Are you a foreign tax resident in Thailand? Here are the pending changes in tax legislation regarding foreign sourced income that you need to be aware of.
Shareholders who are individuals and the consideration of related companies
Are you a foreign tax resident in Thailand? Here are the pending changes in tax legislation regarding foreign sourced income that you need to be aware of.
Notification of the Director-General of Revenue Department on TAX (No.407)
Notification of the Director-General of the Revenue Department regarding Income Tax (No. 407): Prescrip
Advance Pricing Agreement (APA)
Are you a foreign tax resident in Thailand? Here are the pending changes in tax legislation regarding foreign sourced income that you need to be aware of.
Santana Saksudhayakom
Great news for Thai tax residents who earned income before January 1, 2024!
The Revenue Department, through Departmental Instruction No. Paw 162/2566, has introduced a significant amendment to Clause 1, Paragraph 2 of Paw 162/2566, clearly stating that “Paragraph 1 shall not apply to assessable income earned before January 1, 2024
Legal Guidelines | Procedures for Dividend Payment
Are you a foreign tax resident in Thailand? Here are the pending changes in tax legislation regarding foreign sourced income that you need to be aware of.
