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No. 68 Edition December 2012
• Cabinet to Approve the Proposal to Cut Personal Income Tax' Top Bracket to 35%
• Stricter Incorporation Rules for Investigation of Use of Thai Nominee Shareholders
• Amendment to Tax Law is Proposed to Better Investigate Transfer Pricing Practice

No. 67 Edition November 2012
• First Vehicle’s Excise Tax Refund is Exempt from Personal Income Tax

No. 66 Edition October 2012
• Introduction of PIT Exemption of Capital Gain Derived
   from Sale of ASEAN Stock on ASEAN Linkage
• Joint Filing of Tax Return by Married Couple is Ruled Unconstitutional

No. 65 Edition September 2012
• The Government Guarantees Bank Deposit up to Baht 50 Million per One Depositor
   until August 10, 2015
• More Flexible Condition for Tax Exemption on any Return Derived from Provident Fund

No. 64 Edition August 2012
• Income Tax Exemption for Shareholders in Entire Business Transfer or
   Amalgamation is No Longer Applicable for Cash Deal

No. 63 Edition July 2012
• Investigation of the Violation of the Foreign Business Law

No. 62 Edition June 2012
• Tax on Dividend Derived from the ASEAN Company Listed in the Stock Exchange of
   Thailand Being Capped at 10%
• Median Price of 1978 to 1981 Be Used for Assessment of Local Development Tax for 2012

No. 61 Edition May 2012
• Statutory Provision Imposing Presumption Presumption of Guilt on
   Representatives of a Legal Entity is Ruled Unconstitutional
• Minimal Relaxation of the Conditions for Regional Operating Headquarters’ Tax Privileges

No. 60 Edition April 2012
• Tax Package for Trust for Transactions in Capital Market Act B.E. 2550 (2007)
• Relaxation for Conditions for Tax Exemptions on Dividend for Merger
   and Entire Business Transfer

No. 59 Edition February 2012
• Tax Cut for Corporate Thailand Becomes Effective
• New Anti-Corruption Regulation for Government Contractors
 




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