M&A Monthly Reports : December 2014

BOI announced the new Investment Promotion Strategy Promoted business categories The BOI has revised of its policy and basic principles of its promotion for the next 7 years (2015-2021) which …

M&A Monthly Reports : October 2014

Tax Inheritance tax The Cabinet has recently endorsed the draft bill for Inheritance tax, the draft will be forwarded to the National Legislative Assembly for approval and expected to be …

M&A Monthly Reports : September 2014

Notification of residence of foreigners 1. Who has duty to report? According to Section 38 of the 1979 Immigration Act, “House owners, heads of household, landlords or managers of hotels who accommodate …

M&A Monthly Reports : August 2014

Foreign Business License New Announcement about visa According to the new regulation of extension of temporary stay in the Kingdom of Thailand (Order of Royal Thai Police No.327/2557) which will …

M&A Monthly Reports : July 2014

Foreign Business License Foreign company gives loan with or without collateral Q:  A foreign company registered in Japan, has the business objectives to purchase, sell, to be agent, broker, manufacture, …

M&A Monthly Reports : June 2014

Tax VAT treatment for purchasing-selling product from-to abroad *Purchase goods from abroad to sell in Thailand In this case, trader of goods has to pay VAT upon importing to the …

M&A Monthly Reports : May 2014

Taxes Money that shareholders received from the company after liquidation is considered as  dividend? The question is whether the money that shareholders have received from the Company after having registered …

M&A Monthly Reports : April 2014

Tax Choosing the right price According to the view of the Revenue Department (RD), when a company sells products or provide services, the selling price or service fee charge to …

M&A Monthly Reports : March 2014

Employment Clarification about leave for military service In accordance to the Labor Protection Act, Article 35, employee has the right to take leave for military service in order to receive …