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Legal Entities in Thailand That Are Exempted From Corporate Income Tax
Normally, the entities that are only established under Thai law such as ministries, government departments, organizations or cooperatives are not required to pay corporate income tax. However, there are also some types of juristic persons that are subject to corporate…
Target Industries per Royal Decree No. 793 B.E. 2568 (2025)
A targeted business industry covered under the Royal Decree No. 793 B.E. 2568 (2025) is a juristic partnership or corporate entity that has developed, utilizes its innovation and technology for production of goods or services that the Thai government promotes,…
Employee Welfare Fund of Thailand
Starting from 1 October 2025, employers in Thailand have more duties towards their employees. Employer duties: Employee duties: Exemptions: Benefits of the Employee Welfare Fund: When the employee’s employment is terminated, the Department of Labour Protection and Welfare shall…
Reduction and Exemption of Taxes and Duties
The Thai Cabinet has recently approved the Royal Decree No. 793 B.E. 2568 (2025) which provides substantial tax incentives. This aims to attract highly skilled Thai professionals working abroad to return to Thailand and work in the targeted industries in…
Running Numbers for Invoice, Tax Invoice and Receipt of a Service Business
For companies engaged in service business, one must remember how to prepare the invoice, tax invoice and receipt properly. Normally, when you invoice your clients for your services or deposits, you give them an invoice only. This is because you…
Thailand Revenue Department’s E-filing system
MSNA can assist you on how your company can file taxes online. If you are not registered with online tax filing yet, we can register your company with the Revenue Department’s e-filing system. The RD’s e-filing system offers filing and…
The Thailand Digital Arrival Card (TDAC)
The Thai government is introducing the new digital system Thailand Digital Arrival Card (TDAC) which aims to provide convenience for all foreigners entering Thailand by air, land or sea. TDAC, which is developed to replace the traditional paper-based TM6 arrival…
Late Filing or Incorrect Filing of Personal Income Tax
In the event that a taxpayer was not able to submit and make the tax payment on time, there are penalty and surcharge to be paid upon submission of tax returns. This also applies if a taxpayer who filed the…
Request for Extension of Tax Filing Period
When a taxpayer has submitted his/her tax return within the specified deadline but there is a problem or error in the computer program or the e-filing system or payment method which resulted to the tax filing and payment to be…
Thailand’s Tax Single Sign On (Tax SSO)
Tax Single Sign On (Tax SSO) system is developed to integrate the use of electronic services via the Internet of the three tax departments: the Revenue Department, the Excise Department and the Customs Department by using a single user and…