“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 […]

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 […]

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.