Author Archives: Luca

Thailand Logistics System

Logistics System Efficiency Situated at the heart of the Mekong Region, Thailand is a Kingdom with 76 provinces. Its geographic position grants it access to the world’s largest consumer markets, namely China, India and ASEAN. Consequently, Thailand is rapidly enhancing its infrastructure and logistics development, and is poised to become ASEAN’s transportation and logistics hub. […]

Income Tax Exemptions for Investment in Target Companies

Thailand continues efforts to promote scientific and social development in a recent Royal Decree (“RD”) granting income tax exemptions for investment in target companies. The RD Issued under Revenue Code Governing Exemption of Taxes and Duties (No. 750) B.E. 2565 (2022) became effective June 15th, 2022, and remains in effect until June 30th, 2032. This […]

Extension of Criminal Procedure Measures and Other Legal Updates

Criminal Procedure Measures Extended to Compensate for Forensic Physician Shortage The Royal Decree Extending the Period of Enforcement of Section 7 of the Criminal Procedure Code (No. 21) B.E. 2542 (1999) B.E. 2565 (2022) shall become enforceable on January 1st, 2023, and remain in force until December 31st, 2027. This extension permits provincial public health […]

Diesel Excise Tax Rate Adjustments in Response to Market Instability

A Ministerial Regulation Fixing the Excise Tax Tariff (No. 25) B.E. 2565 (2022) was published on July 20th, 2022, temporarily lowering and fixing the excise tax rates on diesel oil and oils containing Fatty Acid Methyl Ester (FAME). Excise taxes have been lowered between July 21st, 2022, and September 20th, 2022, at the following rates: […]

Five Tax Measures in Response to the COVID-19 Pandemic

On July 18th, 2022, five Royal Decrees (RD) concerning taxation and COVID-19 pandemic response were published in the Government Gazette. RDs, numbers 751, 752, 753, 754, and 755, were issued under the Revenue Code (“RC”). Exemptions on Donations to the Office of the Permanent Secretary for COVID-19 Response and Support RD (No. 751) B.E. 2565 […]

Temporary Bans on the Transportation of Livestock into Thailand

Several Notices were issued by the Department of Livestock Development in July 2022, temporarily banning the transportation of certain livestock into Thailand. These bans concern imports from South Africa, Vietnam, Indonesia, Cambodia, and Italy. The barred livestock include poultry, cattle, and swine. These notices place temporary holds on the transportation of poultry into Thailand from […]