Author: parinyawatk

Tax Newsletter Dharmniti Law Office Co., Ltd.                                                                              Volume 168, July 2025     Tax Law Updates      1.Reduction in tax rate according to Tax Measures to Promote Investment in Special Economic Zones (SEZs) Royal Decree issued under the Revenue Code on Tax Rate Reduction (No.797), B.E.2568 (2025) regarding Tax Measures to Promote Investment in Special Economic Zones, has been in force from June, 6th 2025.        For more details please see: https://bit.ly/3GnPQaM        2.The criteria, procedures, and conditions regarding the exemption of income tax for the investment in Thai ESG Funds A notification of the Director-General of Revenue Department regarding Income Tax (Issue No.458) prescribing the criteria, procedures, and conditions regarding the exemption of income tax for investments in Thai ESG Funds, has been in force from November, 21st 2023.        For more details please see: https://bit.ly/3IvYjsX     Tax […]

DLO’s Tax Newsletter                                                                                                                                                                                                                                                                     Issue 92 August 2018 Inside this Issue Tax […]

DLO’s Tax Newsletter                                                                                                                                                                                                                                                                     Issue 91 July 2018 Inside this Issue […]

DLO’s Tax Newsletter                                                                                                                         Issue 90 June 2018 Inside this Issue Tax Laws Update 1. Adding types of assessable income which are derived from holding digital tokens or transferring cryptocurrency or digital tokens as assessable income under Section 40 (4) of Thai Revenue Code. 2. Amending the rules relating to donations made to support educational institutions, including exemptions on income tax, value added tax, specific business tax and stamp duty for donors to educational institutions. 3. Income tax exemption for Companies or Juristic Partnerships by allowing the deduction of expenses paid out by corporate entities for training seminars held in second-tier tourism provinces of Thailand, with the deduction set at the rate of twice the actual amount paid out. 4. Income tax exemption for Companies or Juristic Partnerships which permits them to deduct expenses paid out for implementing […]

DLO’S Tax Newsletter   Issue 89 May 2018 Inside this Issue Tax Laws Update 1. Personal Income Tax (PIT) exemptions for income paid for shares or investing in companies or juristic partnerships, which is a new entrepreneur, in certain targeted industries.   Tax News 1.  Tax measures to support the merger of Thai commercial banks. 2.  The extension of tax measures encouraging natural persons to operate as Juristic Persons.   Interesting Deka (Supreme Court Judgment) Dika                   (Supreme Court Judgment) No. 576/2560 in re: Between            Mrs. Gor.                                              Plaintiff Revenue Department                            Defendant Issue:                 Whether personal income tax (PIT) in relevant to income or any other benefits received from a Provident Fund   Tax Laws Update 1. Personal Income Tax (PIT) exemptions for income paid for shares or investing in the company or juristic partnership, which is a new entrepreneur in […]