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….
Notification of the Director-General of the Revenue Department regarding Income Tax (No. 407): Prescrip
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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…
Paw 161/2566 and Royal Decree 743 (RD 743) have sparked conversations among foreigners aspiring for long-term stay in Thailand due to their implications on tax and visa policies…
