Understand the process regarding whether the Thai Revenue Department can assess interest on unpaid share capital of shareholders….
- Tax Update
Taxing Times Thailand – March 2023
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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…
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…
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….
Under Thai tax law, certain types of income are subject to withholding tax at source. However, not all payments fall within this obligation…
An e–Tax Invoice (Electronic Tax Invoice) is a tax invoice prepared in digital format, replacing the traditional paper-based document….
“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…
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….
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….
