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TM.30 Reporting Rule On Foreigners Eased

The Thai Immigration Bureau recently announced that starting from 30th June 2020, landlords will no longer need to file reports on their foreign guests every time they arrive at their properties. Landlords refer to Thai and foreign nationals who own property in Thailand, hotel managers and other accommodation operators. Previously, landlords needed to comply with […]

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Thailand became a party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC)

Thailand became a party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC), making Thailand the 137th state to become a party to the agreement. The MAC was established jointly by the Organization for Economic Co-operation and Development (“OECD”) and the Council of Europe in 1988 to promote tax transparency, fairness in […]

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Thailand soon to tax foreign e-commerce and e-service operators

On June 9th, 2020, the Thai Cabinet approved a draft amendment to the Thai Revenue Code which would impose a value-added tax (VAT) on foreign E-service providers and E-platform operators (with no permanent establishments in Thailand) that received payments from users located in Thailand. The new VAT requirement is expected to apply to all forms […]

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Thailand’s Debt Collection Act: Protection from unlawful debt collection

When talking about debt collection, people often think about the deceptive and unethical practices involved in the process of collecting debts. In Thailand, prior to 2015, debt collectors would often resort to extreme measures to ensure that debts are collected from the debtor, without fear of legal consequences. These methods include but are not limited […]

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FLT Webinar for The Danish Management Society (VL) – “PDPA”

FRANK Legal & Tax hosted a webinar for The Danish Management Society (VL) to inform about the new Personal Data Protection Act (PDPA). Thank you for attending, we hope everyone enjoyed the event. The objective of the PDPA is to protect all personal data, such as people’s educational background, financial status, health records, criminal records, […]

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Electronic Board and Shareholder Meetings

On June 27th, 2014, the National Council for Peace and Order (NCPO) issued Order No. 74/2557 on Teleconferences through Electronic Means. This order allowed the attendance of board and shareholder meetings via electronic means, although with certain limitations. Before this order, the default requirement under Thai law was that all corporate meetings had to be attended […]

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PDPA Effective Date Postponed

***Confirmed*** The enforcement of the Personal Data Protection Act (PDPA) which was initially supposed be effective on 27 May 2020 will be postponed by one year. The dates are confirmed and the new effective date of the majority of provisions in the PDPA will be 31 May 2021. In light of the recent COVID-19 outbreak, […]

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Thailand Property Law

Foreign Ownership Thai Law generally restricts foreigners from buying or owning land under freehold title, however it is currently possible in the following circumstances: The Board of Investment (BOI) and the Industrial Estates Authority has power to permit promoted companies to own land for the purpose of the promoted business. Permission can be granted under […]

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Foreign Investment in Thailand

Thailand is in competition with its neighboring countries regarding politically welcome investments from the private sector of the industrial countries. Thai policy makers are in a constant effort to balance the opportunities of new employment that may be generated and new industrial sectors that may established in the Kingdom with the concern of protecting the […]

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Thailand Company Overview

Thailand is a country with many business opportunities for foreign investors; this includes the incorporation of partnerships and companies. There are two types of companies in Thailand, private limited companies and public limited companies. The main differences between the two is the governing law and the sale of shares. Private limited companies are governed by […]

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