TH

Month: March 2022

Key issues that employers should be aware of regarding employment contracts in Thailand

Posted on by Ryan Crowley

In Thailand it is not necessary for an employment contract to be signed between an employer and an employee in order for a legally recognized employment relationship to be formed. Indeed, such legal relationship can be created by the actions of the parties when a person performs work for another party and such party pays wage in return for such work. Even though the parties don’t enter into a signed employment contract, the legal relationship between them is still governed by applicable Thai law including the Labour Protection Act B.E. 2541 (1998) and the Civil and Commercial Code (especially sections 575-586 Hire of Services). If the parties wish to have more comprehensive legal protections apart from those provided under the law then it is advisable that they ensure that a suitably drafted employment contract is made. When using an employment […]

Tax Judgment EP7 Stamp Duty

Posted on by Prow Phuechmongkol

Q : Whether a loan agreement without a stamp duty or with a stamp duty but not be cancelled is admissible in order that the Plaintiff shall be liable under the Act on Offenses Arising from the Use of Cheque B.E. 2534 (“Cheque Act”)? How? A : A loan agreement is one of the instruments that shall be stamped in accordance with Clause 5 of Stamp Duty Schedule. If the instrument is not stamped or it is stamped but not cancelled, it shall be deemed the instrument not duty stamped in accordance with Section 103 of Thai Revenue Code (“TRC”), resulting in being inadmissible evidence in civil case in accordance with Section 118 of the TRC. Thus, in criminal prosecution regarding the liability under the Cheque Act, despite the fact that the Defendant issues a cheque to pay the Plaintiff […]

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Dharmniti Law Office Co., Ltd.

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Tel: (66) 2680 9777 , (66) 9093 89162-7 Fax: (66) 2680 9711 Email: info@dlo.co.th

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