Legal Section - Doing Business

You will find here a series of summaries providing an overview of useful legal regulations, processes and legal issues for Doing Business in Thailand.

Small enterprises exempt from preparing certain records of processing activities as set out in the Personal Data Protection Act

On 10 June 2022, the personal data Committee issued a notification stating that data controllers of small enterprises are exempt from preparing certain records of processing activities as set out in Section 39, paragraph 1 (1)-(6) and (8) of the Personal Data Protection Act (“PDPA”).

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New non-tax-related incentives for legal entities that are majority foreign-owned

The BOI has approved a new measure to attract foreign investment in Thailand. The new measure will allow a legal entity that is majority foreign-owned and which has paid-up capital of at least THB 50 million to own land for setting up an office and providing residential premises for executives and foreign experts.

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New criteria for providing corporate income tax incentives to international distribution centres

The Board of Investment (“BOI”) has set out new criteria for providing corporate income tax incentives to an international distribution centre (“IDC”).

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Special Long-Term Residence visa

The Cabinet passed a resolution on 10 May 2022 regarding the criteria for a special long-term residence visa for certain types of foreigners. The goal is to entice up to 1 million wealthy foreigners and those with high levels of expertise to stay or work in Thailand.

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BOI policy to provide incentives to businesses reducing greenhouse gas emissions

As a result of the government’s policy to reach the goal of zero greenhouse gas emissions by 2065, the BOI has taken certain measures to provide incentives to businesses reducing greenhouse gas emissions, as follows:

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