Impact of Inventory Shortages or Surpluses on VAT and Corporate Tax in Thailand
For VAT-registered businesses in Thailand, preparing and submitting accurate VAT reports within three business days is mandatory. Among these reports, inventory reports are legally required on a monthly or annual basis.
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.
Cabinet Approves One-Year Postponement of Employee Welfare Fund Contributions to October 1, 2026
Bangkok, August 26, 2025 In response to economic uncertainty and rising financial pressures on both employers and employees, the Cabinet has approved a draft labor regulation that postpones the commencement of contributions to the Employee Welfare Fund from October 1, 2025 to October 1, 2026
Thailand BOI Announced Special Investment Measures to Promote Investors Relocating Production Bases from Cambodia
On 15 August 2025, Thailand Board of Investment (“BOI”) issued the Announcement No. 8/2568: Re Investment Promotion Measures in the Case of Impacts from Thai-Cambodian Border Situation.
Updates Amendments to Maternity and Paternity Leave in Thailand
Thailand is taking proactive steps to reform its parental leave policies to better support working families, align with international labor standards, and respond to demographic challenges such as declining birth rates and an aging population.
New BOI Visa and Work Permit Criteria: Employment Ratio and Minimum Salary Effective October 1, 2025
The Thailand Board of Investment (BOI) has issued new criteria under Announcement No. Por.8/2568, dated June 5, 2025, regarding the approval, employment, and extension of foreign experts in BOI-promoted projects.
Thailand’s Employee Welfare Fund 2025: What Employers Need to Know
Starting October 1, 2025, Thailand will officially launch the Employee Welfare Fund (EWF) — a major
step forward in protecting workers’ financial well-being. After years of delay, this mandatory fund, grounded in the Labour Protection Act B.E. 2541 (1998), is now set in motion following a royal decree and regulations passed in late 2024
Apinun Junhomfung
James Popp
