Effective immediately, the Immigration Bureau at the One Stop Service Center only accepts Long-Stay Visa extension applications if the sponsoring company has paid the withholding tax (PND1)...

On March 12, 2024, the Cabinet made significant strides in fiscal policy by endorsing tax measures designed to stimulate fundraising activities utilizing digital tokens...

The Revenue Department issued a draft bill which would, if enacted, levy withholding tax for online trading of goods and service as well as money-transfer service.

Thailand has announced tax exemptions for issuers and holders of depositary receipts (DRs) of listed foreign securities to encourage DR transactions, create more investment products in the Thai capital...

For freelancers, service payments are usually subject to withholding tax at source and must be reported using forms e.g. Form PND 3 or PND 53, with a fixed withholding rate depending on the service and the payee.

Immigration authorities at both the One Stop Service Center and the Immigration Bureau in Chaengwattana are requesting additional documentation to support long-term visa extensions and renewals.

Thai law provides a means of real security and an alternative to the mortgage, the so-called Sale with Right of Redemption (Thai: "Khai Fah").

Digital assets pursuant to the Emergency Decree on Digital Asset Businesses B.E.2561 (2018) consist of cryptocurrencies and digital tokens ("Digital Assets").

In light of the Covid-19 virus crisis that is causing the current economic downturn which is affecting businesses across the kingdom, The Royal Thai Government recently approved Phase One of a...

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.