Following the recent amendments to the tax treatment of foreign-source income for Thai tax resident individuals...

VAT-registered businesses in Thailand face a recurring problem: input VAT claims are rejected when suppliers fail to remit collected taxes, leaving good-faith buyers liable for additional assessments, surcharges, and penalties. Tax specialists at Tilleke & Gibbins examine recent Supreme Court rulings, the evidentiary burdens placed on taxpayers, and practical strategies for building dispute-ready supplier documentation.

On the 2nd of January 2024, the cabinet granted its approval for substantial tax reductions and exemptions on alcoholic beverages, marking a strategic initiative to fortify the tourism sector.

Like many countries, Thailand requires stamp duty to be paid on the execution of certain legal instruments.

Thailand has introduced a comprehensive overhaul of its tax litigation procedures that will significantly impact how tax disputes are handled.

Thailand's tax dispute resolution framework has undergone a significant transformation with the enactment of the Act Establishing the Tax Court and the Procedure for Tax Cases (No. 3) B.E. 2568.

Under the Foreign Business Act ("FBA"), foreigners are legally restricted in doing certain businesses in Thailand as prescribed in the lists Annexed to the FBA.

As Thailand enters fiscal year 2026 (beginning 1 October 2025), attention turns to how the Thai Revenue Department (TRD) plans to strengthen its revenue collection, following last year's performance.

The Thai Revenue Department (TRD) has issued a private tax ruling no. Gor Kor 0702/1626[1], dated March 19, 2025, addressing the tax treatment of outbound payments for software and related services.

Thailand is a popular destination for expats and retirees from around the globe. If you're a foreigner living in Thailand, or with properties or ties in the country, it is important to know what type of income is subject to taxes under Thai laws.

The global pharma sector presents specific issues and challenges from a transfer pricing perspective.

In Part I, we introduced the basic regulatory gates that shape market entry into Thailand — in particular...

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation...

Latest Tax Issues And Practical Aspects For Successful Investment

In our previous article, we informed that the Director-General of the Revenue Department had issued Revenue Department Order No. Por. 161/2566 dated 15 September 2023.