Author: parinyawatk
Summary of Thai Labour Law – Labour Protection Act (1998)
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 JANUARY 2019
DLO’S Tax Newsletter
Tax Newsletter DECEMBER 2018
DLO’S Tax Newsletter
Tax Newsletter NOVEMBER 2018
DLO’S Tax Newsletter Issue 95 November 2018 Inside this Issue Tax Law Update 1. Extending the duration of the current reduction of the Value Added Tax (VAT) rate. Tax News 1. Tax measures to support the auction of land with buildings and condominiums for residential use in the welfare state project of the Legal Execution Department. 2. Improvement of tax measures on Headquarters. 3. Information exchange on international requests and international automatic data exchange. Interesting Deka Dika (Supreme Court Judgment) No. 1577/2561, in re: Between Aor L.P. Plaintiff Revenue Department Defendant Issue : Did the juristic person need to register for specific business tax? Tax Law Update 1. Extending the duration of the current reduction of the VAT rate. […]
Tax Newsletter OCTOBER 2018
DLO’S Tax Newsletter Issue 94 October 2018 Inside this Issue Tax Law Update 1. Discarding the need to use a copy of ID card and house registration for the implementation of the Revenue Code and other laws that are within the authority and function of the Revenue Department. 2. Rules and procedures to use the Tax Single Sign On service system. 3. Deputation Rules to refund Value Added Tax (VAT) for Tourists. 4. The use of the accrual basis to calculate the income and expenses of a company or juristic partnership with respect to leasing a property 5. Income Tax exemption criteria for investors subscribing to shares or investing in the establishment of or in the increase in registered share capital of a company or juristic partnership (provided it falls under a new start-up target industry). 6. Income Tax exemption […]
Tax Newsletter SEPTEMBER 2018
DLO’s Tax Newsletter Issue 93 September 2018 Tax Laws Update 1. Specific Business Tax (SBT) exemption for the business of The Land Bank Administration Institute (Public Organization). 2. Personal income tax payment criteria for income earned from the sale of gold bullion under futures contract/derivative. 3. Value Added Tax (VAT) exemption from the sale of gold bullion under futures contract/derivative. 4. Regulation regarding income tax, VAT, SBT, and stamp duty exemptions for donations to educational institutions established in Thailand pursuant to treaties or agreements between the Thai Government and the United Nations Special Rapporteur. 5. Tax subsidies regulation for political parties. Tax News 1. Draft ministerial regulations (No. …) BE …. (Amendment of tax incentives to support tourism and training seminars in secondary tourism provinces) additional exemption for personal income tax for income paid for accommodation fees. Interesting Dika Dika […]
Tax Newsletter AUGUST 2018
DLO’s Tax Newsletter Issue 92 August 2018 Inside this Issue Tax […]
Executive Directors & Staff of DLO Celebrate Professor Preecha Panitchawong’s 92nd Birthday.
Executive Directors, lawyers and staff of DLO celebrated the 92nd birthday
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