Author: parinyawatk

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  […]

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 […]

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 […]