Month: October 2017

DLO’S Tax Newsletter   Issue 82 October 2017   His Majesty, King Bhumibol Adulyadej, has ascended into the sky and shall never return. The people below have endured grief and tears. Sad rain has fallen to the ground for more than a year. The last rites with burning fire cannot burn down the people’s yearning. Budhima Kerdsiri – Author Hatairat Sukprasert – Translator   Inside this Issue Tax Law Update Additional measures for the reduction of the withholding tax rate for a taxpayer who receives income from a Juristic Person carrying on a target industry business (Western Thailand). Personal income tax exemption for expenses for repairs or materials used for repairs of immoveable property which have been damaged due to flooding. Personal income tax exemption for expenses for repairs or materials used for repairs of vehicles which have been damaged […]

DLO’S Tax Newsletter   Issue 81 September 2017   Inside this Issue Tax Laws Update Additional measures promoting “ordinary partnership or non – juristic body of persons” transferring property for the purpose transforming a business to being a juristic person Extending the Period for Income Exemption for Community Enterprises Amendment of the time period specified for paying duty in cash instead of stamp duty for an instrument which is not created in the form of electronic data, for the purpose of  company registration   Tax News Extending the period for collecting VAT at 7 percent by one additional year Tax aid measures for persons who suffered from the floods in 2017   Interesting Deka (Supreme Court Judgment) Dika                    (Supreme Court Judgment) No.6693/2559, in re: Between             Company W.                                                                  Plaintiff Revenue Department                                                    Defendant Issue:                  Should immovable property that has been expropriated […]