“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. The payer is required to withhold tax […]
Pakpoom Chatayatorn
2025 General Overview for Thailand Tax Return Filing Deadlines
Compliance Calendar: Monthly Tax Filing (PND.1, PND.2, PND.3, PND.53, PND.54, PP.36, PP.30, PT.40) Annual Withholding Tax (PND.1Gor, PND.2Gor) Personal Income Tax (PND.90, PND.91, PND.93, PND.95) Mid-Year Personal Income Tax (PND.94) Corporate Income Tax (PND.50, PND.51, PND.52, PND.55) Glossary of terms: General abbreviations Tax types Tax return and forms General overview of tax return filing for […]
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!
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.
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.
