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No. 37 Edition December 2009
• Ministry of Finance is Preparing to Launch Additional Tax Measures to Assist
   the Tourism and Hotel Industry
• Government Opens One Start One Stop Investment Center

No. 36 Edition November 2009
• Corporate Taxpayers’ Most Common Pitfalls in the Financial Statements
• Continued Exemption for Foreign Business Capital Requirement

No. 35 Edition October 2009
• Median Price of 1978 to 1981 Be Used for Assessment of Local Development Tax for 2009
• Amendment to the Definition of Property Lease in the Type of Leasing for Tax Purpose

No. 34 Edition September 2009
• Advance Ruling for Determination of Customs Value of Goods
• Department of Business Development’s Clarification Note on Allocation of
   Legal Reserve of a Limited Company
• Department of Business Development’s Clarification Note on Election of
   the Director to Fill up the Vacancy Occurring in the Board of Directors

No. 33 Edition August 2009
• The Cabinet Approves the Amendment Bill to Company Law
• Revenue Ruling on Importer's Royalty Payment to Overseas

No. 32 Edition July 2009
• Conditions for Tax-Free Business Transfer
• Tax Refund for any Person who Sold a Property before Continued Reduction of
   Specific Business Tax Became Effective
• Clarification Note on the Practical Guidelines for Serving a Notice Calling for
   a General Meeting of Shareholders of a Limited Company
• Clarification Note on the Non-Cash Payment for Share Subscription in the
   Capital Increase of a Limited Company and a Public Limited Company

No. 31 Edition June 2009
• Exemption of Annual Fee for Factory Operators
• Conditions for Double Deduction for Seminar and Accommodation Rooms Expenses
• Conditions for Home Purchase Deduction

No. 30 Edition May 2009
• Tax Stimulus Package Becomes Effective
• Continued Reduction of Property Registration Fees and Specific Business Tax
   for One More Year Becomes Effective

No. 29 Edition April 2009
• No Dividend Tax Credit for Beneficial Owner of Shares
• Tax Deduction for Homebuyer Becomes Effective
• Tax Privilege for Debt Restructure

No. 28 Edition March 2009
• New Ruling of the Board of Taxation on Loss Carry Forward of BOI Business
   and Non-BOI Business
• Revenue Ruling on Tax Treatment of Severance Payment and Payment from a Provident Fund
• Changes to the Qualifications of Independent Directors of Listed Companies

No. 27 Edition February 2009
• Capital Market Supervisory Board Extends the Period for Exceptions to
   the Tender Offer Requirements for Listed Companies’ Share Buyback to June 2009
• Revenue Ruling on Income Recognition of Insurance Reserves upon
   Merger of General and Casualty Insurance Companies
• The Board of Investment Names 3 More Businesses as Target Sectors Eligible for
   Tax Benefits under BOI Scheme

No. 26 Edition January 2009
• The Cabinet Approves Tax Stimulus Package
• Interesting Revenue Ruling on Shorting a Stock
• Revenue Department's New Regulations Making Premium for Health Insurance
   ineligible for Tax Deduction
 




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