Month: June 2018

DLO’S Tax Newsletter   Issue 89 May 2018 Inside this Issue Tax Laws Update 1. Personal Income Tax (PIT) exemptions for income paid for shares or investing in companies or juristic partnerships, which is a new entrepreneur, in certain targeted industries.   Tax News 1.  Tax measures to support the merger of Thai commercial banks. 2.  The extension of tax measures encouraging natural persons to operate as Juristic Persons.   Interesting Deka (Supreme Court Judgment) Dika                   (Supreme Court Judgment) No. 576/2560 in re: Between            Mrs. Gor.                                              Plaintiff Revenue Department                            Defendant Issue:                 Whether personal income tax (PIT) in relevant to income or any other benefits received from a Provident Fund   Tax Laws Update 1. Personal Income Tax (PIT) exemptions for income paid for shares or investing in the company or juristic partnership, which is a new entrepreneur in […]

DLO’S Tax Newsletter   Issue No. 88, April 2018 Inside this Issue   Newest Laws Exclusion of income from other types of income to be included in the computation of tax Exemption of personal income tax  for the disabled who are foreigners and residents in Thailand Exemption of personal income tax on income paid as a service fee for conducted tour business and as an accommodation cost in a secondary tourism province   Tax News 1.       Tax measure to support the development of state welfare card holders Measure to tax digital assets Tax measure to support undertakings of the Land Bank Administration Institute (Public Organization)   Interesting Dika (Supreme Court) Judgment Dika (Supreme Court) Judgment No. 5552/2560 in re: Company Thor.                                     Plaintiff VS.                     The Revenue Department                                   Defendant Subject:             Liability (Tax Point) for value added tax payment in the writing-off of […]