The Cabinet has acknowledged the principles of three draft laws concerning the Employee Welfare Fund to postpone the commencement of contributions to January 1, 2027.
Thailand Customs extends its voluntary disclosure programme for another 5 years to September 2031
The Customs Department has extended its “One-Stop Service” scheme for the voluntary payment of additional taxes and duties for another 5 years, from 1 October 2026 to 30 September 2031.
Settlement Penalties announced Under International Tax Information Exchange Law
The Ministry of Finance has issued a notification prescribing the penalty settlement criteria under Section 31 of the Emergency Decree on the Exchange of Information for Compliance with International Agreements on Taxation B.E. 2566 (2023).
Mapping the profits: why value chains dictate modern transfer pricing
Amit Bhalla and Anchalee Singh of HLB Thailand explain how value chain analysis helps align transfer pricing outcomes with value creation, supporting functional analysis, documentation, and compliance
Thailand’s Commitment to Global Tax Transparency Advances with GloBE MCAA Signing
The move signals Thailand’s commitment to adhere to international tax standards, in support of its goal of becoming a future member of the OECD
Thailand Revenue Department Allows Electronic Display of VAT and SBT Registration Certificates
Thailand’s Revenue Department now permits VAT and Specific Business Tax registration certificates to be displayed electronically, reducing administrative burdens and supporting digital compliance.
Employee Welfare Fund Contributions Commence From 1 October 2026
Commencing from 1 October 2026, employers in Thailand that employer 10 or more employees will be required to make contributions for their employees to the government’s Employee Welfare Fund
OECD Proposes Revisions to Transfer Pricing Guidelines on Intra-group Services
The OECD is proposing to update and modernise its Transfer Pricing Guidelines governing intra-group services.
Cabinet approves 1 year extension of 7% VAT rate until 30 September 2027
On 27 July 2026 the Thai cabinet approved in principle a draft royal decree to be issued under the Revenue Code to extend Thailand’s 7% VAT rate for another year to September 30, 2027
Thailand’s Cabinet Approves Enhanced Tax Measures to Support Social Enterprises
The measures approved aim to strengthen social development and help Thailand achieve the UN Sustainable Development Goals.