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Author: parinyawatk

Wrongful Acts and Claiming Compensation under the Civil & Commercial Code

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Section 420 of the Thai Civil & Commercial Code (CCC) provides that “a person who, willfully or negligently, unlawfully injures the life, body, health, liberty, property or any right of another person, is said to commit a wrongful act and is bound to make compensation therefore”. Thus pursuant to the legal concept of liability for wrongful acts under the CCC, a person can only be compensated if their lawsuit can prove the existence of the following four elements which are required in order to prove that a wrongful act was committed. 1.Willful or Negligent Act It must be proven that the accused party acted willfully or failed to exercise the degree of care that a reasonable person would ordinarily exercise to avoid the foreseeable harm. 2.Causing Actual Damage It must be proven that the victim suffered actual damage, such damage […]

Applying for a Work Permit and extending a Non B visa in Thailand (with a Thailand registered Company Limited as the Employer)

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Foreign nationals (i.e. non-Thai citizens) seeking employment in Thailand need to obtain both a Non-Immigrant B visa and a work permit. The process is regulated by the Immigration Bureau and the Employment Department, Ministry of Labour. The employer of the foreign applicant must be a legally registered Thai entity, typically this is a company limited but the employer could be another other type of juristic person, such as a branch office[1] or a representative office. This article outlines the step-by-step process, key requirements, and practical considerations for both the employer and the employee with respect to applying for a work permit and a Non-B visa (and extension), based on the assumption that the employer is a company limited that is registered in Thailand.   Overview To work legally in Thailand, a foreigner shall need the following: A Non-Immigrant “B” (Business) […]

Tax Newsletter JULY 2025

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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 […]

Executive Directors & Staff of DLO attend a training course on the subject of “Experience and suggestions in legal education and work”, given by Former Senior Justice of the Appeal Court, Mr. Chira Chotipong

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On Saturday, July 18, 2020, the Executive Directors and lawyers of DLO attended a training course on the subject of “experiences and suggestions on legal education and work”, which was given by Mr. Chira Chotipong, who is a former Senior Justice of the Court of Appeal. During the course, Mr. Chira Chotipong shared his experiences and suggestions to DLO’s lawyers & executive directors with respect to legal education and the profession in order to improve the quality and efficiency of legal work, services and education.    

Summary of Thai Labour Law – Labour Protection Act (1998)

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When managing a business in Thailand with employees, senior management should pay attention to the Labour Protection Act (1998) (“LPA”) and its related Ministerial Regulations given the broad impact it has coupled with the legal penalties which can be imposed on them should they breach this law. This article addresses several of the most important aspects of this Act and its Regulations. Work Rules When Required: Employers with ten or more staff must have the work rules prepared in Thai language with a copy to be held at the place of business operations or the employer’s office. If the Employer has announced the application of Work Rules in accordance with the LPA, even if later the number of employees reduces to be less than ten persons, the Employer must still continue to comply.   Amending the Work Rules: If there […]

Tax Newsletter AUGUST 2018

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

Tax Newsletter JULY 2018

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

Dharmniti Group Sports Day – 21 July 2018

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On Saturday 21 July 2018 the Dharmniti Group held its annual Sports Day with staff allocated to different color teams. Staff from all companies within the Dharmniti Group (including Dharmniti Law Office) participated on the day in a range of activities including races, tug-o-war and a color parade for each participating house color. The event was a great success and all staff had an enjoyable day.     

Newsletter JUNE 2018

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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 […]

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Dharmniti Law Office Co., Ltd.

2/2 Bhakdi Building 2nd Floor, Witthayu Road, Lumphini, Pathumwan, Bangkok 10330
Tel: (66) 2680 9777 , (66) 9093 89162-7 Fax: (66) 2680 9711 Email: info@dlo.co.th

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