Crackdown on Thai Nominees vs Legitimate Opportunities for Foreign Investors in Thailand
Contributor Chutinun WannapirunPartner, PKF Legal Crackdown on Thai Nominee Use in Phuket In recent developments, Thai authorities have begun strict enforcement against the use of Thai nominee structures, particularly in Phuket’s real estate and tourism sectors. These industries, deemed sensitive and nationally significant, have seen increased scrutiny as part of the government’s effort to clamp […]
Cybercriminals Are Using Fake AI Tools to Spread Malware
The massive excitement around Artificial Intelligence (AI) tools has become a goldmine for cybercriminals. They’re heavily using this buzz to trick people into downloading dangerous ransomware and malware. This isn’t just a tactic for highly advanced hackers anymore; even smaller, lesser-known groups are now effectively using this strategy. These malicious actors, including ransomware gangs like […]
“Royalties” Under Section 70 of the Thai Revenue Code
Contributors Santana Saksudhayakom Advisor “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 […]
New Ministerial Regulations on Overtime Payment for Security Guard Work – Effective 2026
On April 24, 2025, the Royal Gazette published the Ministerial Regulations Prescribing Overtime Payment and Compensation for Working Beyond Eight Hours Per Day for Security Work on Premises or Properties B.E. 2568 (2025). These regulations will come into effect 365 days from the publication date – i.e., in April 2026 Key Prevision Previously, security guard […]
Over 16,000 Fortinet Devices Compromised with Symlink Backdoor
Security researchers have discovered that over 16,500 Fortinet FortiGate firewall devices have been compromised by attackers using a symlink-based backdoor. This attack allows persistent and stealthy remote access to affected systems. The discovery was made by Lexfo Security, and the infections are believed to have started as early as 2022. Despite patches being released by […]
Thailand Digital Arrival Card System Set to Launch on 1 May 2025
The Immigration Bureau of Thailand will launch the new Thailand Digital Arrival Card (TDAC) system on 1 May 2025, replacing the current paper arrival card for foreign nationals. From this date, all foreign visitors must submit their arrival information electronically before entering Thailand, whether by air, land, or sea. The TDAC is part of the […]
SuperBlack Ransomware Exploits Fortinet Vulnerabilities for Unauthorized Access
A new ransomware group known as ‘Mora_001’ has been identified exploiting two authentication bypass vulnerabilities in Fortinet firewall appliances to deploy a custom ransomware strain named ‘SuperBlack’. Exploited Vulnerabilities: CVE-2025-24472: Initially fixed in January 2025, this vulnerability enables remote attackers to gain super-admin privileges by making maliciously crafted CSF proxy requests. Although Fortinet initially stated […]
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 […]
Permanent Residence Quota Now Open (Mar 5 – May 15, 2025)
The Immigration Office has officially announced the delayed opening of permanent residency (PR) applications for the year 2024. Applications will be accepted from March 5 to May 15, 2025. Key Criteria for PR Application Applicants must meet the following requirements: Non-Immigrant Visa Requirement: Must have held a Non-Immigrant Visa with permission to stay on a […]
Reminder to Submit Your Progress Report to the BOI via the E-Monitoring System
As we approach mid-February, all BOI-promoted companies are required to submit their progress report through the BOI e-monitoring system. This submission, which is required twice a year (by the end of February and July), is vital for ensuring your company is still on track and remains compliant with BOI regulations and continues to receive the […]
