OUR LAW TALKS 2020

December 2020

Fake Tax Invoices

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The author has recently dealt with yet another allegation by the Thai Revenue Department over the use of “fake” tax invoices. Fake tax invoices can create significant tax liabilities for VAT operators, sometimes regardless of their innocence. In this article, we will discuss the consequences of the Revenue Department treating a tax invoice as “fake.” We will also discuss minimizing the risk of authorities suspecting tax invoices as fake.

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November 2020

Unfair Termination

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I have received multiple requests from corporate clients for advice or representation in labor claims, particularly over unfair termination.  This article discusses the principle of unfair termination, precedent cases, and how employers can minimize exposure to such claims.

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April 2020

Extension of Tax Filing Deadlines

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The Revenue Department has extended tax filing deadlines for both individuals and companies to facilitate cash-flow during the COVID-19 outbreak in Thailand.  Taxpayers should review the measures, and leverage them accordingly to shore up their cash flow. 

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March 2020

Proposed Tax Schemes to Soften Impact of COVID-19

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Recently, the Cabinet approved two waves of stimulus proposed by the Ministry of Finance. The stimulus, intended to soften the impact of COVID-19 on the economy,  includes a reduction of domestic withholding tax, 150%-300% tax deductions, and extension for tax filing and payment.

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January 2020

Land & Building Tax Reductions

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On 20 January 2020, a Royal Decree on Land and Building Tax Reductions was published in the Royal Government Gazette to reduce land and building tax amounts for specific properties, particularly those in use. The law has been in effect since 1 January of this year.

Government passed this law, it is believed, to reduce tax amounts in the interests of economic and commercial sustainability, and social and environmental fairness.

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