Go to main navigation
Go to main content
This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our
PRIVACY POLICY
for more information on the cookies we use and how to delete or block them.
Global network
Careers
Our people
Locations
News
Contact
Events
BDO
Thailand
BDO Phuket
Services
Audit & Assurance
Corporate Governance Services
External Audit
Financial Reporting Solutions
International Financial Reporting Standards (IFRS)
Other Assurance Services
Reporting Accountants and Initial Public Offerings
Tax and Legal
Board of Investment (BOI) Advisory Services
Corporate and International Tax
E-Services Tax
Global Employer Services
Inward Investment, Company Formation and Company Secretarial
Private Client Services
Tax Assurance and Risk Management Services
Tax Dispute Resolution Services
Tax Health Check Services
Tax Transaction Advisory Services
Transfer Pricing
VAT and Indirect Taxes Services
Advisory
BDO Ethics line - Whistleblowing reporting services
Business Restructuring Advisory
Business Strategy
Financial Modelling Advisory
Forensic Advisory including Investigations
Non-Performing Loan Transactions
Mergers and Acquisitions (M&A)
Operational Improvement and Effectiveness
Risk Advisory Services
Transactions Services
Valuation Advisory Services
Business Services and Outsourcing
BDO Drive
Accounting, Bookkeeping and Tax Compliance
Buying & Selling
Data Analytics & Insights Services
Family Business & Succession Planning Services
Payroll Solutions
Business Advisory and Efficiency
Finance & Accounting Technology
Financial Reporting
Support and Services for Entrepreneurs
See all
Close Menu
Industries
Automotive
Hospitality and Tourism
Natural Resources
Manufacturing
Non-Governmental Organisation
Financial Services
Featured content
See all Industries
Close Menu
Insights
About
About BDO in Thailand
Our Why
Our People Promise
Corporate Social Responsibility
TIME TO LEAD #ONExceptionalYear
Global network
Transparency Report 2022
See all
Close Menu
Search for:
Home
>
Insights
Newsletter:
Corporate income tax (CIT) measures
10 May 2023
Exemption from income tax and VAT for persons and companies donating money or property to the government from 6th March 2022 until 31st December 2023 to support COVID-19 related measures.
Tax exemption for proceeds from sale of property with buy-back option.
CIT and VAT exemption for importing goods used for treatment, diagnosis, or COVID-19 prevention for donation to specified organizations from 1 April 2022 to 31 December 2023.
Extension of the tax measures to support the e-tax systems for three (3) years from 1 January 2023 to 31 December 2025, to promote the continuous use of the e-tax invoice, e-receipt, and e-withholding tax systems. In addition, the Cabinet also approved further reduction of WHT rate from 2% to 1% for certain types of payment through e-withholding tax system from 1 January 2023 and 31 December 2025. These income payments are:
Service income from performance of services (e.g., commission)
Goodwill and copyright
Property rental, except boat rental.
Income derived from liberal professions, contract of work, hire of work included prizes received from competitions, lucky draws, or others of a similar nature.
Income paid to actors and actresses who are residents of Thailand
print or share
Facebook
Twitter
LinkedIn
Email
Print
KEY CONTACTS
Pakamon Charubhakti
Partner
BDO Thailand - Bangkok Office - Asoke
Ishan Shah
Director
BDO Thailand - Bangkok Office - Asoke
Pakamon Charubhakti
Partner
BDO Thailand - Bangkok Office - Asoke
Ishan Shah
Director
BDO Thailand - Bangkok Office - Asoke
Subscribe to receive the latest BDO News and Insights
Subscribe