Tax Newsletter JUNE 2015
DLO’S Tax Newsletter Issue 55 – June 2015 Tax Law Update Tax Benefits for Business Transactions in a Special Ad Hoc Development Zone The Cabinet has issued Royal Decree (No. 584) B.E. 2558; this decree provides several tax advantages to ordinary persons or juristic persons who have received income from the sale of goods, providing services, and the sale of properties that occur in a special ad hoc development zone between B.E. 2558 to B.E. 2560. There are many benefits under this Royal Decree, for example, an ordinary person will receive the right to choose to pay tax at the rate of 0.1 percent of their income, while a juristic person will receive a reduction in corporate income tax from the original rate to 3 percent. Moreover, it also provides advantages with regard to withholding tax as well as […]
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