Tax Newsletter JULY 2025

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 […]

Meeting between DLO & Mr. Jeffrey W. Bullock (Secretary of State – State of Delaware)

On Monday 18 March 2024, Mr. Ryan Crowley (Director and Foreign Services Manager) met with Mr. Jeffrey W. Bullock, the Secretary of State of the State of Delaware to discuss opportunities for mutual collaborative benefit. The meeting was a success and resulted in many fruitful matters being discussed, including the many benefits available to Americans under the US-Thailand Treaty of Amity.  

Issues which Tenants Should Consider Before Entering into a Property Rental Agreement in Thailand

Before a tenant/lessee enters into a property rental agreement (lease agreement) in Thailand with a landlord/lessor they should be mindful of several key matters in order to safeguard their legal interests. This article shall discuss some of the most important issues which lessee’s should consider before signing a lease agreement, including lease registration at the Land Department, lessee & lessor rights and responsibilities under the Civil and Commercial Code (CCC) and what practical steps a lessee can take to better protect their rights.   Notification of the Contract Committee Re: The Stipulation of Residential Property Leasing as a Contract-Controlled Business B.E. 2562 In accordance with this Notification, if the lessor of the property runs a “residential property leasing business” which is defined as “a business that leases (or subleases) five units of property or more to individual lessees, for residential […]

Legal Differences between an Employee and a Contractor in Thailand

Many employers in Thailand engage both normal staff (ongoing and fixed term employees) as well as external contractors but when they contract with these two groups they need to be careful of several factors to ensure that their intentions are not undermined due to Thai law. This article shall explain the key differences between employees and contractors with respect to Thai law and what employers should be careful of to ensure that a contractor is not interpreted by the Thai courts to be an employee given that this can result in extra liability such as severance pay etc.   Hire of Services (i.e. normal employees) Normal employees (both ongoing and fixed term) fall under what is called a “hire of services” legal relationship. This type of legal relationship is defined under section 575 of the Thai Civil and Commercial Code […]

Meeting between DLO & S.K. Srivastav & Co.,

On 8 February 2024, representatives of Dharmniti Law Office’s Intellectual Property (IP) team met with Mr. Satish Kumar Srivastav who is the founder of S.K. Srivastav & Co., to discuss various IP related matters.  S.K. Srivastav & Co.,  is a reputable law firm based in Mumbai, India and a fellow member of the AEA Legal Network. DLO is always pleased to meet with fellow members of the AEA Legal Network should they require legal support in Thailand.

Getting Married in Thailand – A Guide for Foreigners

Every year many foreigners both men and women get married in Thailand to Thai citizens. This article shall discuss several important things which a foreigner should be aware of before they decide to get married in the Kingdom, including key requirements, legal issues to consider and practical considerations.   How to register a marriage in Thailand? A marriage in Thailand must be registered with Thai authorities to be a valid marriage under Thai law,[1] hence just getting married in a ceremony at a temple will not be considered as a valid marriage. In Thailand, marriages are registered at the District Office (Amphur) and the marriage registration will need to be approved by an authorized officer at the District Office (the Registrar). Before going to the District Office to register a marriage it would be sensible to contact the relevant office […]

Things to Consider When Making a Power of Attorney in Thailand

A power of attorney (PoA) is a legal document that gives a person the power and authority to act on behalf of another party/ person, known as the Principal. The person given the authority is often referred to as the Attorney-in-Fact. The Principal may give their Attorney-in-Fact wide or narrow powers to make decisions and take actions on their behalf in a variety of situations such as filing a document with the Government or signing a contract on their behalf etc. Authorizing a person under a PoA is an important legal decision requiring careful forethought to ensure that it reflects the Principal’s wishes and protects their best interests. This article shall consider and discuss several key issues which a Principal should consider before they make a PoA in Thailand granting power/ authority to another person or persons.   Legal Capacity […]

Dharmniti Group Meets with Skyworth Motors

On the 25th of January 2024, senior management from Dharmniti Group was pleased to meet with executives from Skyworth Motors (a Chinese manufacturer of electric passenger vehicles) to discuss the various professional services which Dharmniti Group can offer. The meeting was held at Dharmniti Groups’ head office at Prachachuen Road, Bangsue, Bangkok and the attendees enjoyed lunch thereafter at the Rajpruek Club.

DLO Corporate Social Responsibility (CSR) Activity for 2020

On Saturday, December 19, 2020, executive directors & staff of DLO participated in a Corporate Social Responsibility (CSR) activity at Kung Krabaen Bay Royal Development Study Center located in Chantaburi province. The aim of this activity was to benefit nature and learn about maintaining balance in the ecosystem. DLO’s staff initially attended a lecture given by the Study Centre and then observed a demonstration of a fish habitat and a crab bank. Thereafter, DLO staff constructed a fish house/habitat by themselves. Following this, DLO’s staff walked around the facility to better understand the philosophy of sufficiency economy.

DLO Attends AMCHAM’s 13th Governors’ Table

On November 12, AMCHAM held its thirteenth Governors’ Table at the Bangkok Marriott Marquis Queen’s Park. The event was hosted by Rachel Davidson of Hilton & Doubletree Sukhumvit and Greg Wong of Agoda. Special guest, Boonchai Opas-iam-likit, U.S. Chairman of CP Group, also joined the event. Ryan Crowley, DLO’s foreign services manager and executive director attended the event. A great time was had by all participants which included the first AMCHAM Academy cohort.