TH

Month: August 2015

Examining Employment & Job Seeker Protection Act

Posted on by parinyawatk

Examining Employment & Job Seeker Protection Act In this month’s article, we shall examine certain aspects of the Employment & Job Seeker Protection Act (1985.) We shall begin by explaining the main legal requirements which must be met before a license can be granted to run an overseas employment agency, we shall then move on to explaining aspects of the legal regime which applies when such service providers send Thai nationals to work overseas. We shall then conclude by looking at what legal requirements apply to overseas employment service providers after a job seeker arrives in their country of employment. Legal Requirements for Granting of an Overseas Employment Service License: According to the Act an applicant for the overseas employment license must be a company limited or public company limited. Thai nationals must hold at least 75% of the total […]

Tax Newsletter AUGUST 2015

Posted on by phisits

DLO’S Tax Newsletter   Issue 57 – August 2015 Tax Law Update Inheritance Tax Law The National Legislative Assembly (NLA) has issued the Inheritance Tax Act 2015 that stipulates key criteria for individuals who must pay inheritance tax. An inheritance tax income exceeding 100 million Baht is subject to 10% inheritance tax payment, with exception to an heir who is a parent, child or descendent where the rate required is 5%. Additionally, a key amendment was made in the Revenue Code in consistent with the Act mentioned above. By which: inheritance income received from the transfer of ownership or possessory right of real estate where it is free of charge; inheritance received as a support fund or for the purpose of foster care; or from gifts of value made during an individual’s lifetime, that are made on the basis of […]

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