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.

Evidence Required During Company Incorporation

A newly incorporated majority Thai owned (except 100 % Thai) company is required to prove the financial status of the Thai shareholders.

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Work Permits for Newly Established Companies

When a newly established company is applying for a first time work permit, the Labour Department requires the Social Security Contribution form (“SorPorSor1-10”) to show at least one Thai employee.

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BOI Compliance After Obtaining the Promotion Certificate

Once an applicant has obtained the Promotion Certificate from the Board of Investment (‘BOI’) Office, the promoted company must comply with the following conditions:

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Registering Partnership & Limited Co. Regulations

The Department for Business Development (‘DBD’) has amended the regulation, Registration of Partnership and Company Limited B.E. 2554.

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Utilising Corporate Income Tax Holidays Under the BOI

The Board of Investment (‘BOI’) promoted company that receives a tax holiday incentive must obtain permission from the BOI to utilise the tax holiday prior to filing the Annual Corporate Income Tax Return (PND.50) with the Revenue Department.

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