TH

Month: October 2018

Tax Newsletter SEPTEMBER 2018

Posted on by korakochs

DLO’s Tax Newsletter Issue 93 September 2018 Tax Laws Update 1. Specific Business Tax (SBT) exemption for the business of The Land Bank Administration Institute (Public Organization). 2. Personal income tax payment criteria for income earned from the sale of gold bullion under futures contract/derivative. 3. Value Added Tax (VAT) exemption from the sale of gold bullion under futures contract/derivative. 4. Regulation regarding income tax, VAT, SBT, and stamp duty exemptions for donations to educational institutions established in Thailand pursuant to treaties or agreements between the Thai Government and the United Nations Special Rapporteur. 5. Tax subsidies regulation for political parties. Tax News 1. Draft ministerial regulations (No. …) BE …. (Amendment of tax incentives to support tourism and training seminars in secondary tourism provinces) additional exemption for personal income tax for income paid for accommodation fees. Interesting Dika Dika  […]

Summary of Limited Companies under the Thai Civil & Commercial Code (CCC)

Posted on by Ryan Crowley

  Nature & Management of Company Limited Nature of a Company Limited: A limited company is formed with the registered capital divided into shares, and the liability of the shareholders is limited to the amount (if any) that remains unpaid on the shares that are respectively held by them. Management of a Company Limited: Every limited company shall be managed by a director or directors under the control of the general meeting of shareholders and according to the regulations (Articles of Association) of the company. Amending the Company’s Memorandum & Articles of Association: After the company is duly registered at the DBD no regulations may be made and no additions to or alterations of the regulations or of the contents of the memorandum may be adopted except by passing a special resolution[1] at the general meeting of the shareholders (i.e. […]

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Dharmniti Law Office Co., Ltd.

2/2 Bhakdi Building 2nd Floor, Witthayu Road, Lumphini, Pathumwan, Bangkok 10330
Tel: (66) 2680 9777 , (66) 9093 89162-7 Fax: (66) 2680 9711 Email: info@dlo.co.th

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