Tax Newsletter JANUARY 2022

DLO’S Tax Newsletter   Issue No. 126 January 2022   Tax Law Updates The exchange of information pursuant to Section 10 Ter of the Thai Revenue Code (“TRC”) (The exchange of information pursuant to Tax Information Exchange Agreements (TIEAs)). Corporate income tax (“CIT”) exemption in equivalence to the expense paid for investments in electronic information arrangement, electronic information input, and tax remittance systems, and the fees paid to the service provider for electronic information arrangement, electronic information transfer, or tax remittance. The criteria, procedures, and conditions regarding the income tax exemption for the money paid as an expense of ex-offender employment. The extension of the tax measurement period to promote human resources development for Industry 4.0 The extension of the tax measurement period to encourage investment in automation The extension of the tax measurement period to encourage the employment of […]