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Thailand: New Tax-reporting Obligation for Banks and E-payment Service Providers

Thailand - February 17 2020 Below is an overview of the reporting standards for financial account information in Thailand following the enactment of the Amendment of the Revenue…

Nuthari Borpitpitak, Veerasin Nguiakaramahawong

Thailand: Second Public Hearing Planned on Draft Act to Reduce Tax Evasion

Thailand - November 1 2019 What's changed? The Ministry of Finance has published the “Draft Act to Amend the Revenue Code re: Exchange of Information under International…

Nopporn Charoenkitraj

ROH, IHQ, and ITC Tax Benefits are being Terminated

Thailand - March 29 2019 Since Thailand joined the Inclusive Framework of Base Erosion and Profit Shifting (BEPS) in 2017, committing to implement four minimum BEPS standards…

Second public hearing for new e-commerce tax law on extraterritorial VAT regime

Thailand - May 9 2018 In 2017, the Thailand Revenue Department conducted the first public hearing and invited the public and private sectors to provide opinions on the…

Nuthari Borpitpitak, Supagorn Jittimaporn

E-Withholding Tax Filing and Special Transaction

Thailand - April 13 2018 As part of the National e-Payment Master Plan, the Revenue Department (RD) aims to develop and implement a new electronic tax system in order to…