Thailand legal news

Legal Update Week 35 – 36

(30 August – 12 September 2021)

 

VAT on foreign e-Service providers (1 September 2021)

 

  • Foreign e-Service providers, who have no registered office and are non-VAT registrant in Thailand, are required register for VAT, provided their income in Thailand exceeds THB 1.8 million/ year.


BOI reported increasing interest for automatization project using robotics (12 September 2021)

 

  • Due to the worker shortage, the BOI reported applications worth approximately THB 4,000 million, related to projects using automation technology and robotics increasing production efficiency. Such projects receive corporate income tax exemption for 3 years, but not more than 100% of the amount invested (excluding the cost of land and working capital).

 

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