Partner profiles


Thammarat  Horboonmasuth



Mr. Thammarat Horboonmasuth








Key Qualifications

Mr. Thammarat is a distinguished graduate of Chulalongkorn University Law School (LL.B.) He also earned a certification in Micro Master of Tax Administration from Bangkok Training Centre in 1996.


Mr. Thammarat is a Partner with extensive experience in commercial, tax and investment laws (i.e. Industrial Estate Authority of Thailand Act, Investment Promotion Act), with particular expertise in the tax privileges provided under the Revenue Code and Customs laws. 


Mr. Thammarat has practiced law for more than 20 years and has represented clients in various matters involving the BOI, corporate laws which have included foreign business legal issues, and assisting clients with implementing corporate restructuring to maximize tax efficiency.  He has also represented a number of multi-national firms in handling BOI matters, (e.g. obtaining investment, transfer or request for cancellation privileges under the BOI promotion) as well as represented clients in dealing with competent authorities (Revenue and Customs Department) regarding various tax issues.