Thai Supreme Court Regard Capital Increased for Non-Profitable Reason as Taxable Income
Thai Supreme Court (Dhika Court) recently ruled that the share premium paid to a company upon its increase of capital for the specific...
Real Property Lease & Service Contracts with THB ≥1M Contract Value to be Subject to Stamp Duty
Thai Revenue Department (the "RD") just issued a new regulation on stamp duty, negating the prevailing deferral of payment for stamp duty...
Regulation on Additional Contents of Tax Invoice and VAT Records Became Effective Since 1/1/2015
According to the Notifications of the Director-General of the Revenue Department No. 194-197, as from January 1, 2015: 1. All tax...