Actualités fiscales et comptables thaïlandaises, mises à jour réglementaires et guides pratiques pour les entreprises opérant en Thaïlande.
A new mandatory payroll contribution arrives on 1 October 2026 — the Employee Welfare Fund. It sits alongside Social Security, not instead of it, and applies to most private-sector employers unless they already run a qualifying provident fund.
Lire l'article →Stamp Duty is one of those taxes that lands quietly. There's no monthly filing to remind you it exists — it's due the moment you sign certain contracts. Here's what triggers it and what the rates are.
Lire la suite →Most guidance on PND 51 warns about underestimating your profit. Few mention that overestimating quietly costs just as much — plus the 50% safe harbor and a cheaper fix if you've already missed the deadline.
Lire la suite →From September to November 2021, SSF contributions were reduced to 2.5% (from 5%) of base salaries for both employees and employers, capped at ฿375.
Lire la suite →From June to August 2021, monthly SSF contributions were reduced to 2.5% of base salaries for both employees and employers, capped at ฿375 per month.
Lire la suite →From February to March 2021, employee SSF contributions were reduced to 0.5% of base salaries (capped at ฿75) and employer contributions to 3% (capped at ฿450).
Lire la suite →Companies that fail to submit their audited financial statements to the Department of Business Development on time face fines ranging from ฿2,000 to ฿4,000.
Lire la suite →From September to November 2020, monthly SSF contributions were reduced to 2% of base salaries for both employees and employers, capped at ฿300 per month.
Lire la suite →From 2020 to 2024, Super Savings Funds replaced Long-Term Equity Funds for tax allowance purposes, allowing deductions of up to 30% of gross assessable income, capped at ฿200,000.
Lire la suite →