“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.

2025 General Overview for Thailand Tax Return Filing Deadlines

Contributor Pakpoom Chatayatorn Tax Director 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 […]