Tax Newsletter JULY-AUGUST 2017
DLO’S Tax Newsletter Issue 79-80 July and August 2017 Inside this Issue Tax Laws Update 1. Reduction of the Withholding Tax rate for a taxpayer who receives income from a Juristic Person carrying on a target industry business (Western Thailand). 2. Tax benefit for capital expense for assets under the Royal Decree (No. 642) B.E. 2560 and the amendment of the conditions on capital expense for assets under Royal Decree (No. 604) B.E. 2559. 3. The Revenue Department issues a new regulation regarding preparation, delivery and storage of electronic tax invoices and electronic receipts. 4. Amending the rules for tax exemption on business transfers (natural person transfers to a new start-up) 5. Additional rules for corporate income tax exemptions on target industries in the Special Development Zone (South of Thailand – only for the provinces of Narathiwat, Pattani, and […]