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LEGAL & TAXATION

Objectives

To discuss and report on recent changes or planned changes in Thai law, accounting and taxation, by way of a monthly report to the BCCT Board. In appropriate cases, to write articles for the BCCT website or to convene events on these, or to join with similar groups in other leading chambers for such purposes or to make representations to government departments (as approved by the BCCT Board) 

Activities in 2024:

  • 11/06 – Taxation symposium
  • 25/06 – Employment law symposium
  • 16/07 – Companies, Branches and BOI Vehicles
  • 10/09 – What you need to know about Thailand's Long-Term Resident Visa (LTR)
  • 29/10 – BCCT Evening Symposium on International Taxation
  • 12/11 – The Interaction Between UK & Thailand: Income Tax, Inheritance Tax and Capital Gains Tax. (event held in Bangkok)
  • 13/12 – The Interaction Between UK & Thailand: Income Tax, Inheritance Tax and Capital Gains Tax. (Event held in Pattaya)

Planned Events in 2025:

  • February – Liberalisation of LTR visa rules
  • April – Obtaining Permanent Residence and Thai nationality
  • June – Employment law symposium
  • August  - Taxation symposium
  • October – Intellectual Property law update
  • November – Foreign purchase of land, leases and condos

Working Group Report

·         Report 2023 – Here

·         Report 2024 – Activities during 2024 focussed on two areas, both reflecting current government proprieties:

o    Visa changes and visa expansion

o    The expansion of the reach of the Revenue Department into international taxarion, making income earned overseas taxable by the Thai Revenue Department in cases where the taxpayer is Thai tax resident. 

Group Members

Member's Name   Organization
Mr. Stephen Frost ChairWissen & Co Limited (Lawyers)
Mr Andrew Wynne Price Sanond Limited
Mr. Gareth Hughes RSM (Thailand) Limited
Mrs. Noel Ashpole BDO Thailand
Ms. Melea Cruz BDO Thailand
Mr. Theeradaje Tansuwanrat PKF in Thailand
Mr. Jirapong Sriwat SCL Nishimura & Asahi Limited
Mr. Fabrice Mattei Rouse & Co International (Thailand) Ltd
Mr. Jonathan Stuart-Smith Forvis Mazars (Thailand) Ltd.
Mr. Robert Tang DLA Piper (Thailand) Limited
Ms. Tatiana Bespalova KPMG in Thailand
Mr. Picharn Sukparangsee Bangkok Global Law Offices Limited
Dr. Sutharm Valaisathien ILCT Ltd.
Mr Tanva Mahitivanichcha Grant Thornton
Mr. Peter Burke Axis Consultants (Thailand) Limited
Mr. Alan Lonie Asia Account & Service Co. Ltd
Mr. John Casella AO Accounting & Advisory Ltd.
Mr. Steven Burkill Watson Farley & Williams (Thailand) Limited
Mr. Wichien Harnpraween Wissen & Co Limited (Lawyers)
Ms. Pinyapa Somphong TWLS Company Limited
Mr. Pardorn Suchiva RSM (Thailand) Limited
Mr. Apiwatt Kongsoowan Domnern Somgiat & Boonma Law Office Ltd
Ms. Sirirasi Gobpradit Baker & McKenzie Ltd.
Mr. Ken Graham Siam Legal (Thailand) Co. Ltd.
Christopher Osborne SCL Nishimura & Asahi Limited