On Thursday, June 28, 2018, DLO’s Foreign Services Manager, Mr. Ryan Crowley attended the U.S. Embassy’s official reception at the Intercontinental Hotel Bangkok which celebrated the 242nd Anniversary of the Independence of the United States of America. The evening was a success and DLO was proud to be invited to attend this auspicious event.
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 […]
DLO’S Tax Newsletter Issue No. 88, April 2018 Inside this Issue Newest Laws Exclusion of income from other types of income to be included in the computation of tax Exemption of personal income tax for the disabled who are foreigners and residents in Thailand Exemption of personal income tax on income paid as a service fee for conducted tour business and as an accommodation cost in a secondary tourism province Tax News 1. Tax measure to support the development of state welfare card holders Measure to tax digital assets Tax measure to support undertakings of the Land Bank Administration Institute (Public Organization) Interesting Dika (Supreme Court) Judgment Dika (Supreme Court) Judgment No. 5552/2560 in re: Company Thor. Plaintiff VS. The Revenue Department Defendant Subject: Liability (Tax Point) for value added tax payment in the writing-off of […]
DLO’S Tax Newsletter Issue 87 March 2018 Inside this Issue Tax Laws Update Income tax exemptions for donations made to the Justice Fund. Corporate Income Tax (CIT) exemptions for income support received from Targeted Industries Fund. Tax News 1. Tax measures for donations made to the Research, Development and Innovation Fund. Tax benefit measures for investors who invest in start-up enterprises. Tax measures for minimizing the effects of the rising of minimum wage rates. Tax measures to promote the establishment of high potential foreign education institutions. Interesting Dika (Supreme Court Judgment) Dika (Supreme Court Judgment) No. 2640/2560 in re: Between Company Or. Plaintiff The Revenue Department Defendant Issue: Value added tax in relation to pre-paid cards of online game Tax Laws Update 1. Income tax exemptions for donations made to the Justice Fund. Royal Decree […]
DLO’S Tax Newsletter Issue 86 February 2018 Inside this Issue Tax Laws Update The Revenue Department issues a new regulation regarding personal income tax (PIT) exemptions for paid health insurance premiums. Tax News Extending the period for tax measures supporting new Small and Medium Enterprises (SMEs) (10 types of targeted industries). Tax measures supporting tourism and for the holding of training seminars in second-tier tourism provinces. Progress in the enforcement of the Local Maintenance Tax. Transfer pricing measures between companies or juristic partnerships that have a legal relationship. PIT exemption for disabled persons who do not have Thai nationality. Tax measures supporting childbirth. Tax measures supporting establishment of Day-Care-Centers whereby such centers shall be welfare for employees in companies or juristic partnerships. Tax measures supporting donations for health facilities under the Health Facility Act B.E.2541. Interesting Deka (Supreme […]
DLO’S Tax Newsletter Issue 85 January 2018 Inside this Issue Tax Laws Update Personal income tax exemption for expenses related to health insurance premiums of taxpayers. Value added tax (VAT) exemption related to the import and sale of commemorative coins by the Department of Treasury. Tax News Tax measures to achieve neutrality of tax in relation to income received from a deposit into an account that is operated according to the principles of Islam Update concerning the progress of the amended draft of the Land and Buildings Tax Bill. Interesting Deka (Supreme Court Judgment) Dika (Supreme Court Judgment) No. 8745/2559, in re: Between Company B. Plaintiff Revenue Department Defendant Issue: Whether the sale of shares for increasing the capital is deemed to be a prohibited expense in accordance with Section 65 Ter (9), (13) of the […]
On Tuesday 25 July, three DLO staff, Mr. Ryan Crowley (Foreign Services Manager), Mr. Chalapun Jen (Business Consulting Department) and Mr. Wanvisa Silathong (Litigation Department) attended the Dharmniti Group’s Young Key Staff Visit to the SCG Open Innovation Centre. The visit was very interesting and rewarding as the participants were able to learn a great deal about the impact of technology and innovation and how SCG had managed to expand its operations and profit through research and development of new and existing products.
DLO is proud to announce that it has partnered with International SOS to prepare a written report on employer’s duty of care obligations to staff who are sent overseas on work assignments.
Mr. Worasete Phueksakon (Executive Director) and Mr. Ryan Crowley (Foreign Services Manager) met with Mr. James Gutierrez (Project Coordinator) from Global Media Publishing
Employers Obligations to the Employees under the Occupational Safety, Health and Environment Act In this month’s article, we shall examine employer’s legal obligations to their staff under the Occupational Safety, Health and Environment Act (2011) (The ‘Act’ or the ‘OSHEA’). To begin with we shall look at who this act applies to and who is excluded, thereafter we shall review the main legal obligations that this Act places on employers in relation to the occupational health and safety of their employees. In concluding we shall study the various legal penalties which employers face if they fail to comply with this law. Who does the Act apply to? The definition of ‘Employer’ under the Act is quite broad as it defines it to be an Employer under the Labour Protection Act (1998) which defines this as a person who agrees to […]
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