Thailand's Ministry of Interior has extended the deadline for payment of the 2022 land and building tax by three months, from April 30, 2022, to July 31, 2022, in order to relieve the burden for taxpayers.

On 15 September 2020, the Cabinet agreed to allow in foreign tourists who agree to go through a 14-day quarantine and stay for at least 90 days to help stimulate Thailand's economy.

The renewed spread of COVID-19 in Thailand since December 2020 has led to additional tax relief measures to lessen the economic impact of the outbreak.

Thailand's Ministry of Interior has extended the deadlines for payment of the 2024 land and building tax and related procedures by two months.

Thailand's Ministry of Finance has introduced a five-year personal income tax exemption on capital gains from the disposal of cryptocurrency or digital tokens.

The requirement to pay land and building tax under Thailand's new Land and Building Tax Act B.E. 2562 (2019) (the "Act") came into force this year, on 1 January 2020.

On June 21, 2022, Thailand's cabinet updated and approved in principle a five-year personal income tax exemption for foreign filmmaking companies and actors working on motion pictures in Thailand.

Owners of the above types of land or buildings are therefore only required to pay 10% of the land and building tax normally owed for 2021.

Thailand's cabinet has approved draft legislation to impose a financial transactions tax (FTT) on securities trading in the Stock Exchange of Thailand (SET).

On June 9th, 2020, the Thai Cabinet approved a draft amendment to the Thai Revenue Code which would impose a value-added tax (VAT) on foreign E-service providers and E-platform operators

The Thai Revenue Department has raised its standard of tax auditing by joining the Tax Inspectors Without Borders ("TIWB") program and requesting experts to share their know-how and exchange...

On February 18, 2025, the Thai Senate approved an amendment to the Act on the Establishment of and Procedures for the Tax Court. This follows the July 2024 approval by the Thai cabinet and subsequent preparation...

Thailand's Revenue Department issued Order No. Por.161/2023 on 15 September 2023, which introduced important amendments to the taxation of foreign...

The Thai government recognises the importance of strengthening the supply chain in order to improve production efficiency through automation, and has thus launched policies aimed at developing human...

Thailand became a party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC), making Thailand the 137th state to become a party to the agreement.

The following table summarizes the revised methods of stamp duty payments available for the five instrument categories mentioned above under the new notifications.

In 2015, the Court of Appeal for Specialized Cases was authorized by the Establishment of the Court of Appeal for Specialized Cases Act B.E. 2558 to try and decide cases appealed

On September 30, 2021, Thailand's Revenue Department released a notification prescribing country-by-country transfer pricing reporting requirements for multinational enterprise groups that do business in Thailand.

Depending on status (Thai or foreign) and nature of unregistered activity, it means operating any commercial activity without officially registering with or obtaining required license...

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.