Tag Archive: amnesty

  1. Hotel Amnesty in Thailand

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    Thailand’s hotel industry is one of the major economic sectors in the Kingdom, with more than 38 Million Tourists visiting Thailand in 2019. But still, a vast number of these accommodations is operated without licenses, or in violation of the law.

    hotel amnesty thailand

    Temporary suspension

    On June 12th, 2019, Order No. 6/2562 was issued by the National Council for Peace and Order (NCPO). This order suspends the enforcement of town planning and building regulations from June 12th, 2019 to August 18th, 2021, on buildings meeting the following criteria:

    • Operated as a hotel; and
    • Does not include a meeting/function room; and
    • Built before August 16th, 2016.



    Further, this order grants amnesty to operators of hotels who were acting without compliance with these regulations before June 12th, 2019, if they notify the authority in charge of any of the following breaches:

    • Not having hotel license as stipulated by the Hotel Act, B.E. 2547 (2004);
    • Using land in violation of the Town Planning Act, B.E. 2518 (1975);
    • Acting in breach of the Building Control Act, B.E. 2522 (1979) as follows:
      • modification of a building without a permit;
      • use of a controlled-use building without a certificate for building modification;
      • change of use for a building without a permit to change the building’s purpose.

    After notification, the local authorities will inspect the building within 30 days of the report and inform the hotel operator in writing after the building complies with the law, so he can continue business without being penalized for the violations of the law as mentioned above.

    Please note: While the amnesty for violations of the fire safety regulations was limited to a period of 90 days after the amendment of this regulation, it is still possible to obtain amnesty for the breaches of the regulations mentioned herein.

    If you have any questions regarding the hotel amnesty, feel free to contact us at [email protected]

  2. New tax amnesty regulation in Thailand

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    A newly enacted law, The Act for Exemption on Penalties, Surcharges, and Criminal Offenses and Support of Operations Under the Revenue Code BE 2562 (the “Tax Amnesty 2019”) will provide a good opportunity for a small and medium-sized enterprises (SMEs) that are subject to corporate income tax (CIT), provided that they are a company or juristic partnership and they meet the following requirements:

    1. Subject to corporate tax on net profits with taxable income from its business for the last accounting period (latest 12-month) ending on or before 30 September 2018 of not exceeding THB 500 million and
    2. Having submitted a PND 50 form for the last accounting period (latest 12-month) ending on or before 30 September 2018 within 25 March 2019 and
    3. Never having committed a tax invoice forgery or using false tax invoice and Revenue Department has brought a criminal case to the police before the Amnesty becomes enforceable.

    For anyone who is interested in applying for the Tax Amnesty program, the application must be registered with the RD (Revenue Department) by:

    1. Submitting the related documents according to the rules, procedures and conditions prescribed by the Director General of RD to the official website of the RD (www.rd.go.th) during the period of 1 April to 30 June 2019 and
    2. filing a Tax returns and paying unpaid Corporate Tax or additional Corporate Tax to the RD by 30 June 2019 for the following periods:
    • CIT: Accounting period of 1 January 2016 to 31 December 2017.
    • VAT/SBT: Accounting period of 1 January 2559 to 28 February 2019
    • Stamp Duty Tax: Any transaction within 1 January 2016 to 25 March 2019 and pay the unpaid tax in full amount within 30 June 2019

    The benefits that are offered in this program are significant:

    Qualified taxpayers will get an exemption from penalties, surcharges for the taxes (CIT, VAT, SBT, and SD) under this Act and shall be exempted from criminal liability under the Revenue Code. After that tax-payers should continue to submit tax returns via e-filing online on the period from 1 July 2019-30 June 2020. Then, the company’s accounts or financial statements shall be deemed accurate.

    The law came into force on 26 March 2019.

    if you have any question regarding the Tax amnesty regulation in Thailand, Please feel fee to contact us at [email protected] or call us at +66 (0)2 117 9131-2