Day: May 20, 2026

Tax Newsletter Dharmniti Law Office Co., Ltd.   Issue No. 176 March 2026   Tax Law Updates      1.Exemption of corporate income tax (“CIT”) equivalent to expense paid for the purchase, hire of work, or service fees for computer programs, hardware or smart devices, and the use of digital services      The Royal Decree issued under the the Revenue Code (“TRC”) regarding the tax exemption (Issue No. 802) B.E. 2569 (2026), prescribing the exemption of corporate income tax for Small and Medium-sized Enterprises (juristic partnerships and companies) (SMEs) is equal to 100% of the expenses paid for the purchase, hire of work, or service fees relating to computer programs, hardware, or smart devices, and the use of digital services, excluding computers. Such expenses shall be paid to the sellers, contractors, or service providers registered in the Thailand Digital Catalog of the Digital […]