Taxable profit Thai Company Net profit generated globally Foreign Company with PE in Thailand Net profit generated in Thailand Foreign Company with no PE in Thailand Service Fees, Dividends, Rental, Interest Small company with net profit not exceeding 0.3m Baht Exempt Small company with net profit between 0.3m and 3M Baht 15% Small company with […]
Corporate Income Tax Read More »
Types of tax Document Reference Submission Requirement Withholding Tax – PIT PND 1 Within 7 days of next month Withholding Tax – Individual PND 3 Within 7 days of next month Withholding Tax – Companies PND 53 Within 7 days of next month VAT 7 % PP 30 Within 15 days of next month Social
Tax Compliance and Filling Read More »
For Companies with accounting periods ending 31 December 2023
Timeline of Filing Audited Financial Statements on 2023 – 24 Read More »
A handout regarding the documents to be submitted for the beneficiary under the Avoidance of Double Taxation Agreement (DTA) and this handout also includes the matters to be followed by the beneficiary. “ The Purpose ➢ This brochure is written with the aim of providing a clear understanding of the issues that must be followed when applying for
Avoidance of Double Taxation Agreement (DTA) (English) Read More »
(Version-06/02/2024) It is important for financially operating companies and organizations to pay relevant taxes on time. Failure to pay tax for any reason The penalties and fines for tax evasion are severe depending on the type. For this reason, we would like to inform all CBS clients, old friends and new friends about the fines and penalties
Fines and Penalties for failure to comply with the provisions of applicable tax laws Read More »
