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Articles by Supawadee Thananearamitkun
Thailand Implements Global Minimum Corporate Tax
Thailand has adopted the OECD's global minimum tax framework through the Emergency Decree on Top-Up Tax B.E. 2567 (2024). Published in the Government Gazette on December 26, 2024, this legislation implements a 15% global minimum effective tax rate for large multinational enterprise (MNE) groups. The emergency decree took effect on January 1, 2025.
Thailand Requires Electronic Platforms To Report Income From Business Operators
Thailand's Revenue Department (RD) has issued a notification requiring electronic platforms to report their revenue from business operators on their platform. With this information, the RD intends to track business operators' income from the sale of goods and services through electronic platforms in order to facilitate accurate and efficient tax collection. The notification, which was enacted on December 27, 2023, took effect on January 1, 2024.
Thailand Requires Electronic Platforms to Report Income from Business Operators
Thailand’s Revenue Department (RD) has issued a notification requiring electronic platforms to report their revenue from business operators on their platform. With this information, the RD intends to track business operators’ income from the sale of goods and services through electronic platforms in order to facilitate accurate and efficient tax collection. The notification, which was enacted on December 27, 2023, took effect on January 1, 2024.
Prior Income Exempt From New Rule On Offshore-Sourced Income
Thailand's Revenue Department has issued an order clarifying its recent order imposing personal income tax (PIT) on the offshore-sourced income of Thailand tax residents whenever it is brought into Thailand. The clarifying order, which was issued on November 20, 2023, confirms that the new rule will not apply to offshore-sourced income earned before January 1, 2024, which is the date the order comes into effect.
Thailand: Prior Income Exempt from New Rule on Offshore-Sourced Income
Thailand’s Revenue Department has issued an order clarifying its recent order imposing personal income tax (PIT) on the offshore-sourced income of Thailand tax residents whenever it is brought into Thailand. The clarifying order, which was issued on November 20, 2023, confirms that the new rule will not apply to offshore-sourced income earned before January 1, 2024, which is the date the order comes into effect.
New Order Closes Tax Loophole For Offshore-Sourced Income
On September 15, Revenue Departmental Order No. Por. 161/2566 was published, fundamentally changing how Thailand tax residents' offshore-sourced income will be taxed. Under the order, starting from January 1, 2024, the offshore-sourced income of tax residents will be subject to Thai personal income tax (PIT) in any year that it is brought into Thailand.
Thailand: new order closes tax loophole for offshore-sourced income
On September 15, Revenue Departmental Order No. Por. 161/2566 was published, fundamentally changing how Thailand tax residents’ offshore-sourced income will be taxed. Under the order, starting from January 1, 2024, the offshore-sourced income of tax residents will be subject to Thai personal income tax (PIT) in any year that it is brought into Thailand.
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