Tax Section - Doing Business

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

Guidelines for Claiming Tax Deductions:Flood Case

The Revenue Department has provided further explanations and guidelines for individuals claiming tax deductions for repairs and maintenance of immovable properties and vehicles damaged by floods during the period 29 July 2011 to 31 December 2011.

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Change in ID Used for Tax Filing

The Revenue Department has announced that a company must use its Corporate ID from 1 February 2012 onwards. Therefore, a newly incorporated company does not have to request for a Tax ID.

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Signboard Tax in Thailand

This tax may be imposed at various rates per square meter (depending on the language) on any signs or billboards which display a name, trademark or product for the purpose of advertising or providing information on businesses.

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Another Flood Relief Measure for Individuals

On 4 January 2012, the Cabinet approved another flood relief measure for individuals affected by floods during 25 July 2011 to 31 December 2011. This tax deduction will apply to repairs and maintenance of immovable properties and vehicles.

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Depreciation Allowance for Energy Saving Assets

The Thai Revenue Department has announced that energy saving assets will receive an additional 25% depreciation allowance (i.e. 125% depreciation on the acquisition cost). This is granted as a tax deduction for the computation of both personal and corporate income tax.

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