{"id":6538,"date":"2022-03-31T15:04:55","date_gmt":"2022-03-31T08:04:55","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=6538"},"modified":"2025-01-09T10:29:15","modified_gmt":"2025-01-09T03:29:15","slug":"cryptocurrency-taxation-guidelines-thailand","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/fr\/cryptocurrency-taxation-guidelines-thailand\/","title":{"rendered":"2025 Guide sur la taxation des crypto-monnaies en Tha\u00eflande"},"content":{"rendered":"<div id='breadcrumb_section'  class='avia-section av-ksd0xiy5-8d7aad9d55850bb423a0559dd08c567f main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  sticky avia-bg-style-scroll av-minimum-height av-minimum-height-custom  container_wrap sidebar_right'  ><div class='container av-section-cont-open' style='height:20px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6538'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px;\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a><\/span> \u203a\u203a 2022 Cryptocurrency Taxation guidelines in Thailand<\/div>\n<\/div><\/section>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6538'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-4  el_before_av_two_fifth  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_two_fifth  avia-builder-el-5  el_after_av_hr  el_before_av_three_fifth  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>news &#8211; crypto &#8211; tax<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1><b>2025 Cryptocurrency Taxation guidelines in Thailand<\/b><\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">31\/03\/2022<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Thailand&#8217;s Revenue Department has published the first official guidelines relating to personal income tax on cryptocurrency and digital assets in Thailand. These guidelines are retrospective and will apply from the year 2021 onwards.<\/p>\n<p>The guidelines contain information for the calculation of the assessable income earned from cryptocurrencies and digital tokens. To achieve this the Revenue Department has broken cryptocurrency and digital assets down into five distinct categories, trading, mining, remuneration, gifts, return on investment).<\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_three_fifth  avia-builder-el-11  el_after_av_two_fifth  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m4ulavzy-b6f0ee25701eae70d555a7bd61bb6d4d\">\n.avia-image-container.av-m4ulavzy-b6f0ee25701eae70d555a7bd61bb6d4d .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-m4ulavzy-b6f0ee25701eae70d555a7bd61bb6d4d av-styling- avia-align-center  avia-builder-el-12  avia-builder-el-no-sibling '  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-14895 avia-img-lazy-loading-not-14895 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1.png\" alt='2025 Cryptocurrency Taxation guidelines in Thailand' title='Crypto-Tax-Guidelines-Square-990x630'  height=\"630\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1-300x191.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1-768x489.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1-18x12.png 18w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630-1-705x449.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-13  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6538'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l15wxy29-cae6e9f0b4557b5102ed6f7645765103\">\n#top .hr.hr-invisible.av-l15wxy29-cae6e9f0b4557b5102ed6f7645765103{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-l15wxy29-cae6e9f0b4557b5102ed6f7645765103 hr-invisible  avia-builder-el-14  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kwobeftn-a4b402e7c7edab035ab41e4c2b013747\">\n#top .av_textblock_section.av-kwobeftn-a4b402e7c7edab035ab41e4c2b013747 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-kwobeftn-a4b402e7c7edab035ab41e4c2b013747'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p>Key Points<\/p>\n<ul>\n<li>Crypto and digital asset transactions have been split into 5 categories: trading, mining, remuneration, gifts, return on investment.<\/li>\n<li>Personal Income Tax (PIT) for trading is calculated using either the First In First Out (FIFO) or Moving Cost Average methods.<\/li>\n<li>PIT owed due to blockchain mining is calculated using FIFO.<\/li>\n<li>PIT owed due to remuneration, gifts, return on investment is calculated using either the: (i) the trading price on the payment date; or (ii) the average daily price on the payment date.<\/li>\n<\/ul>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-16  el_after_av_textblock  el_before_av_two_third  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-17  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Cryptocurrency Taxation<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>As mentioned above, the taxation of cryptocurrencies and digital tokens can be split up into five different categories. Each category represents a different approach for how to tax assessable income.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5qfjul-5376890c2c27affa3f6b0f247ded4a40\">\n#top .hr.hr-invisible.av-5qfjul-5376890c2c27affa3f6b0f247ded4a40{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-5qfjul-5376890c2c27affa3f6b0f247ded4a40 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1bozz5x-36ab905086eab1f2e8c7aad0256355fa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3><b>Cryptocurrency Trading<\/b><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x27pf-d0bde0c04e73ca6d5e54854b65c7527e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The income derived from trading will be considered assessable income under Section 40 (4) (g) of the Revenue Code Amendment Act (No. 19).<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1eiuhjl-e83f7b9401732ccda02948a672f856ba'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Trading is defined as the exchanging, selling, transferring, or disposing of cryptocurrency. If a person undertakes any of these activities, they will be required to pay income tax under the Thai Revenue Code.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1eiut1n-0604f854d16467b9ec46c02c914485ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>In order to work out whether any assessable income has been made, a calculation of a cryptocurrency\u2019s price must be made. This is done by using the following techniques, First In, First Out or The Moving Average Cost. The taxpayer must choose which method to use, but after a decision has been made, they must continue to use their chosen method for the remainder of the tax year.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-22rbp9-9a1994a05cadbe6e05e6d947dcb8be2b\">\n#top .hr.hr-invisible.av-22rbp9-9a1994a05cadbe6e05e6d947dcb8be2b{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-22rbp9-9a1994a05cadbe6e05e6d947dcb8be2b hr-invisible  avia-builder-el-25  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1eivfxv-32bbf1608b787aa446e1feed605ede9a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h4><b>The First In, First Out (FIFO) <\/b><\/h4>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1eivv5y-56ce88d4baf999952e3eb75f0b15a291'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>FIFO operates under the assumption that the cryptocurrencies or digital tokens which were purchased first are sold first. For instance, if an investor purchased 1 Coin for $1,000, and a few months later purchased a second coin for $2,000. The investor then sells 1 coin at a later date for $5,000, his capital gain would be $4,000.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1eizyuu-66c395abff525fc9f4e774c8d396dbb1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><table id=\"t126\">\n<tbody>\n<tr>\n<td id=\"tcolonne2\"><strong><span style=\"color: #2a8bc4;\">Transaction<\/span><\/strong><\/td>\n<td id=\"tcolonne3\"><strong>Taxable gain<\/strong><\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne2\"><span style=\"font-weight: 400;\">Purchased 1 coin for $1,000<\/span><\/td>\n<td id=\"tcolonne3\">N\/A<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne2\"><span style=\"font-weight: 400;\">Purchased 1 coin for $2,000<\/span><\/td>\n<td id=\"tcolonne3\">N\/A<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne2\"><span style=\"font-weight: 400;\">Sold 1 coin for $4,000<\/span><\/td>\n<td id=\"tcolonne3\"><span style=\"font-weight: 400;\">$3,000 ($4,000 &#8211; $1,000)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2hi0p6-ffa800b788fdf749ac8960f0fadaf44f\">\n#top .hr.hr-invisible.av-2hi0p6-ffa800b788fdf749ac8960f0fadaf44f{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2hi0p6-ffa800b788fdf749ac8960f0fadaf44f hr-invisible  avia-builder-el-29  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1ej2w10-2434a5f4fcb40dcb23ccf7ebcd539bc6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h4><b>Moving Average Cost (MAC) <\/b><\/h4>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1ej3ckz-8c9335b4eeff4d3ca6b368b3f6ebdba5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>MAC can be calculated by summing up the prices of all cryptocurrencies purchased during an accounting period. This total amount will then be divided by the total number of cryptocurrencies owned.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1ej3myd-30196f30bcaefbe99eca86a385fb1f77'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For example, an investor purchases 200 coins at a cost of $1 each, and 300 more at a later date for $1.50 each, and then sells 200 coins for $2 each. The MAC would calculate the average cost of $1.30 ($1 x 200 + $1.50 x 300)\/(200 + 300). This cost will then be applied to all coins (of the same type) purchased during that accounting period. The capital gains would be derived from the final sum using the cost calculated by the MAC.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1ej3y9a-866e1ff3973daefab6ab2eaa0a8b98cd'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Please note that any loss incurred from the trading of cryptocurrency and digital tokens can be offset against revenue accrued in the same accounting period. This can only be applied to transactions made on an exchange platform approved by the Security and Exchange Commission.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7976y-b1130aa92d98ab5c110bc18b4285e313\">\n#top .hr.hr-invisible.av-7976y-b1130aa92d98ab5c110bc18b4285e313{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-7976y-b1130aa92d98ab5c110bc18b4285e313 hr-invisible  avia-builder-el-34  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1bp1jpq-416878b0ef010f0d9e8611e665739906'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3><b>Cryptocurrency Mining<\/b><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1bpp89i-76ac44aff6465c86e9a227d0bb45038e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Any cryptocurrencies obtained from mining are not considered to be assessable income unless any of the following occurs:<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x394q-31750c361ea2dd66de7a9a07418e3a9d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The cryptocurrency is either disposed of, sold, exchanged, or transferred. Any revenue earned from mining is classified as assessable income under 40(8).<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1bpnua3-1fc192d88afde378468bca5bbd6a4e41'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Expenditures incurred as a result of mining (e.g computer maintenance costs, wages, utility bills, etc.) can all be claimed as expenses, as stated in the Thai Revenue Code.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1bppoet-09f2d046ff1ff35f74659683cc94caf8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When calculating the price of the mined cryptocurrency, the First In, First Out (FIFO) method is to be applied.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-45faod-22b9a7306581fe6555c740ef4b18d5c3\">\n#top .hr.hr-invisible.av-45faod-22b9a7306581fe6555c740ef4b18d5c3{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-45faod-22b9a7306581fe6555c740ef4b18d5c3 hr-invisible  avia-builder-el-40  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1bp2oqh-5358f3231dcb8c9accc7c227f1f65406'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3><b>Remuneration Paid in Cryptocurrency<\/b><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x3m33-f4a5289a3ed493e97397db363561acdd'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Income earned from cryptocurrency remuneration falls into the following categories:<\/p>\n<p>i) employment income; and<\/p>\n<p>(ii) earned income via self-employment or the performance of work.<\/p>\n<p>Any Withholding Tax deducted from the remuneration must be included when calculating the cryptocurrency price.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1eluzzb-ec59ade707764882c25c593441e22e84'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When calculating the cryptocurrency price for tax liabilities, taxpayers can use either the<\/p>\n<p>(i) the trading price on the payment date; or<\/p>\n<p>(ii) the average daily price on the payment date.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-206y31-df2a7f85f30baa331c0cd04668a50cac\">\n#top .hr.hr-invisible.av-206y31-df2a7f85f30baa331c0cd04668a50cac{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-206y31-df2a7f85f30baa331c0cd04668a50cac hr-invisible  avia-builder-el-44  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1bp3l7l-3640fa2a84b1dffdcb09ae948e021259'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3><b>Gifts, Prizes and Awards<\/b><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x4jm9-2d4011a4eb23919510174a2fb1681353'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Any cryptocurrency or digital assets received as monetary awards, gifts, prizes and cash equivalents are subject to personal income tax under section 40 (8) of the Royal Decree issued under the Revenue Code No. 19.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x6w3f-6b2180c12ad1091037b28433221a6222'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When calculating the cryptocurrency price for tax liabilities, taxpayers can use either the:<\/p>\n<p>(i) the trading price on the payment date; or<\/p>\n<p>(ii) the average daily price on the payment date.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jj305-8438facf165d88b85e127060910d7fd2\">\n#top .hr.hr-invisible.av-2jj305-8438facf165d88b85e127060910d7fd2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2jj305-8438facf165d88b85e127060910d7fd2 hr-invisible  avia-builder-el-48  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l1elwsx6-48e4c09e7754e5b42832f534ac3f9d71'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3><b>Return on Investment<\/b><\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1elx6h5-7f647be99e1388f95202043790ee473c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Any returns made from the investment of digital tokens are classified as assessable income under Section 40 (4) (g) of the Royal Decree No. 19. Any returns made from cryptocurrency investments are classified as assessable income under Section 40 (8).<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1elxjoq-d87dd1d29af3cbb1548238232409fa1c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When calculating the cryptocurrency price for tax liabilities, taxpayers can use either the:<\/p>\n<p>(i) the trading price on the payment date; or<\/p>\n<p>(ii) the average daily price on the payment date.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1elxv37-5898d7bdaa7451a498aba54ec2face80'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When a taxpayer has chosen their desired method of calculation, they must use that method throughout that accounting period and cannot change.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-26qxii-a7a9626bf92acd7e3dc24f7741ef22ba\">\n#top .hr.hr-invisible.av-26qxii-a7a9626bf92acd7e3dc24f7741ef22ba{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-26qxii-a7a9626bf92acd7e3dc24f7741ef22ba hr-invisible  avia-builder-el-53  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kyl070t4-c7d1bf9ad35d6da4ed768939f0001eb2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How Belaws can help<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwk5krax-8cf830073755e0902f70da8e3912ca4a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Our tax experts can assist you with the filing of your yearly PIT return, please click here for more info.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1bpk9fe-1ce039ea84a33b772e9bad18e28d9fa8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The Belaws blockchain and Cryptocurrency tax service provides reliable advice and feedback relating to blockchain tax best practices to ensure our clients are in full compliance with the current legislation at all times.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1em39vy-7f9e676ed4f0527b09f5dd57fb2a242f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information relating to the Blockchain in Thailand, please feel free to <a href=\"https:\/\/bit.ly\/Belawsblockchainconsultation\" target=\"_blank\" rel=\"noopener\">book a consultation<\/a> with one of our experts.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwblafeu-fa8abdc7a421e9b5fd2c4bc45ad5f636'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15\">\n#top .hr.hr-invisible.av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-zyp8-41a00f5f67705ff7f7f0e4aaa8988d15 hr-invisible  avia-builder-el-59  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-azojo-a5db05410c30079af87f679b6ef91fd8\">\n.flex_column.av-azojo-a5db05410c30079af87f679b6ef91fd8{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 30px;\nbackground-color:#fafafa;\n}\n<\/style>\n<div class='flex_column av-azojo-a5db05410c30079af87f679b6ef91fd8 av_one_third  avia-builder-el-60  el_after_av_two_third  el_before_av_hr  av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkbhig-edfbb769ec414c16ec07823d03873c46\">\n#top .hr.hr-invisible.av-kslkbhig-edfbb769ec414c16ec07823d03873c46{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kslkbhig-edfbb769ec414c16ec07823d03873c46 hr-invisible  avia-builder-el-61  el_before_av_hr  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174\">\n#top .hr.hr-invisible.av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174 hr-invisible  avia-builder-el-62  el_after_av_hr  el_before_av_image  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkhjve-eeb986c8640c5d4bffc3272b5e98667e\">\n.avia-image-container.av-kslkhjve-eeb986c8640c5d4bffc3272b5e98667e .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kslkhjve-eeb986c8640c5d4bffc3272b5e98667e av-styling- avia-align-center  avia-builder-el-63  el_after_av_hr  el_before_av_hr  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/bit.ly\/Belawsblockchainconsultation\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-5839 avia-img-lazy-loading-not-5839 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a.png\" alt='Book your legal consultation' title='Book your legal consultation'  height=\"526\" width=\"526\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a.png 526w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-300x300.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-100x100.png 100w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-90x90.png 90w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-120x120.png 120w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-36x36.png 36w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/12\/125a-180x180.png 180w\" sizes=\"(max-width: 526px) 100vw, 526px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-64  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-65  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/calendly.com\/vbapartners\/tax-accounting-blockchain?month=2023-07\" class=\"avia-button av-ksllqrx2-6d9b6f0024016ab82efc917d60ec04f1 avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue88d' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-66  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of 1 hour and are conducted by our Blockchain experts Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our Blockchain experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-68  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b\">\n#top .hr.hr-invisible.av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b hr-invisible  avia-builder-el-74  el_after_av_one_third  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<\/p>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6\">\n.avia-section.av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_4'  class='avia-section av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6 main_color avia-section-default avia-no-border-styling  avia-builder-el-75  el_after_av_section  el_before_av_postcontent  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6538'><div class='entry-content-wrapper clearfix'>\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hs2ds5-0fed6b5623b72853df6a393aeea2412e\">\n#top .hr.hr-invisible.av-hs2ds5-0fed6b5623b72853df6a393aeea2412e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-hs2ds5-0fed6b5623b72853df6a393aeea2412e hr-invisible  avia-builder-el-77  el_after_av_codeblock  el_before_av_one_half  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac sc-av_one_half av-break-at-tablet-flextable av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac\">\n.flex_column.av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac{\npadding:0 30px 0 0;\n}\n<\/style>\n<div class='flex_column av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac av_one_half  avia-builder-el-78  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><section  class='av_textblock_section av-e3vamd-2831d275065bb53943684a2c5ec0af0e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: right;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-bqzb6t-efb495a57299c244c3822ff190a042b8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: center;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-av4elx-48dd3241b687c37b0e7a9812bbf0eb7e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: right;\">To our newsletter for all the latest legal news<br \/>\nin South East Asia, Belaws updates and<br \/>\nspecial promotions on our services.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-986x5h-7c71a1bbb1ea1ce18f49928a629c3788'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center;\">To our newsletter today for all the latest legal news in South East Asia,<br \/>\nBelaws updates and special promotions on our services.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-78yu1x-9625841b5b1732a37c333bcfc0c6e279\">\n#top .hr.hr-invisible.av-78yu1x-9625841b5b1732a37c333bcfc0c6e279{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-78yu1x-9625841b5b1732a37c333bcfc0c6e279 hr-invisible  avia-builder-el-83  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7\">\n.flex_column.av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7{\npadding:0 0 0 20px;\n}\n<\/style>\n<div class='flex_column av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7 av_one_half  avia-builder-el-84  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3\">\n#top .hr.hr-invisible.av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3 hr-invisible  avia-builder-el-85  el_before_av_codeblock  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n\n[av_section min_height='' min_height_pc='25' min_height_px='500px' padding='no-padding' custom_margin='0px' custom_margin_sync='true' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_opacity='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_opacity='' color='main_color' background='bg_color' custom_bg='#1a4367' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' attachment='' attachment_size='' attach='scroll' position='top left' repeat='no-repeat' video='' video_ratio='16:9' overlay_opacity='0.5' overlay_color='' overlay_pattern='' overlay_custom_pattern='' shadow='no-border-styling' bottom_border='no-border-styling' bottom_border_diagonal_color='#333333' bottom_border_diagonal_direction='' bottom_border_style='' custom_arrow_bg='' id='' custom_class='footer-section' template_class='' aria_label='' element_template='' one_element_template='' av_element_hidden_in_editor='0' av_uid='av-ksln00u4' sc_version='1.0']\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='60' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-ktldyyxp' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_one_fifth first min_height='' vertical_alignment='av-align-top' space='no_margin' row_boxshadow_color='' row_boxshadow_width='10' margin='0px' margin_sync='true' mobile_breaking='av-break-at-tablet' min_col_height='' padding='' padding_sync='true' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_opacity='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_opacity='' border='' border_style='solid' border_color='' radius='' radius_sync='true' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' attachment='' attachment_size='' background_position='top left' background_repeat='no-repeat' highlight_size='1.1' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' av_uid='av-38fzk9' sc_version='1.0']\r\n\r\n[av_codeblock wrapper_element='' wrapper_element_attributes='' codeblock_type='' alb_description='' id='' custom_class='' template_class='' av_uid='av-ktldt49i' sc_version='1.0']\r\n<img decoding=\"async\" class=\"svg_logo_blanc_footer\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/09\/logo_blanc.svg\" alt=\"Legal Services Thailand\" title=\"Legal Services Thailand\">\r\n[\/av_codeblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='35' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-atouh' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_codeblock wrapper_element='' wrapper_element_attributes='' codeblock_type='' alb_description='' id='' custom_class='text_25_blanc phonefooter' template_class='' av_uid='av-kto3wugk' sc_version='1.0']\r\n<img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/09\/whatsapp.svg\" alt=\"Legal Services Thailand\" class=\"svg_whatsapp\" title=\"Legal Services Thailand\"> <a class=\"telfooter\" href=\"tel:+66636955945\"> +66\u00a0(0) 63\u00a0695\u00a05945<\/a>\r\n<style>\r\n\r\na.telfooter {\r\n    color: #fff !important;\r\n}\r\na.telfooter:hover {\r\n    color: #fff;\r\n}\r\n\r\n\r\n\r\n<\/style>\r\n[\/av_codeblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='20' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-kto3y5dz' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='16' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='custom' color='#ffffff' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-ktnx4mjw' sc_version='1.0' admin_preview_bg='']\r\nWe are open:\r\nMonday \u2013 Friday\r\n9 am \u2013 6 pm (UTC+7)\r\n[\/av_textblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='20' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-kto0yqtl' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_button label='Email us' icon_select='no' icon='ue800' font='entypo-fontello' link='page,3378' link_target='' size='large' position='left' label_display='' title_attr='' color_options='' color='theme-color' custom_bg='#444444' custom_font='#ffffff' btn_color_bg='theme-color' btn_custom_grad_direction='vertical' btn_custom_grad_1='#000000' btn_custom_grad_2='#ffffff' btn_custom_grad_3='' btn_custom_grad_opacity='0.7' btn_custom_bg='#444444' btn_color_bg_hover='theme-color-highlight' btn_custom_bg_hover='#444444' btn_color_font='theme-color' btn_custom_font='#ffffff' btn_color_font_hover='white' btn_custom_font_hover='#ffffff' border='' border_width='' border_width_sync='true' border_color='' border_radius='' border_radius_sync='true' box_shadow='' box_shadow_style='0px,0px,0px,0px' box_shadow_color='' hover_opacity='' sonar_effect_effect='' sonar_effect_color='' sonar_effect_duration='1' sonar_effect_scale='' sonar_effect_opac='0.5' id='' custom_class='bouton-footer' template_class='' element_template='' one_element_template='' av_uid='av-kto0ww1y' sc_version='1.0' admin_preview_bg='']\r\n\r\n[\/av_one_fifth][av_one_fifth min_height='' vertical_alignment='av-align-top' space='no_margin' row_boxshadow_color='' row_boxshadow_width='10' margin='0px' margin_sync='true' mobile_breaking='' min_col_height='' padding='' padding_sync='true' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_opacity='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_opacity='' border='' border_style='solid' border_color='' radius='' radius_sync='true' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' attachment='' attachment_size='' background_position='top left' background_repeat='no-repeat' highlight_size='1.1' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' av_uid='av-djd1ft' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-4uclux' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktmbq6um' sc_version='1.0' admin_preview_bg='']\r\nSERVICES\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-aq8s21' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/legal\/\">Legal<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-9bzd61' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\">Incorporation<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-tnezt' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\">Accounting & Secretary<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-5d59fd' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/visas\/\">Visas<\/a>\r\n[\/av_textblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='20' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-3yv7e1' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-2z0wrt' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/immediate-consultation-calendly-link\/\"> Immediate Consultation<span class=\"new_white\">New<\/span><\/a>\r\n[\/av_textblock]\r\n\r\n[\/av_one_fifth][av_one_fifth min_height='' vertical_alignment='av-align-top' space='' row_boxshadow='' row_boxshadow_color='' row_boxshadow_width='10' custom_margin='' margin='0px' mobile_breaking='' min_col_height='' padding='' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_flip='' svg_div_top_invert='' svg_div_top_front='' svg_div_top_opacity='' svg_div_top_preview='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_flip='' svg_div_bottom_invert='' svg_div_bottom_front='' svg_div_bottom_opacity='' svg_div_bottom_preview='' border='' border_style='solid' border_color='' radius='' column_boxshadow='' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' background_position='top left' background_repeat='no-repeat' highlight='' highlight_size='' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' show_locked_options_fakearg='' av_uid='av-3q39xl' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-267j3d' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktldwd13' sc_version='1.0' admin_preview_bg='']\r\nCOMPANY\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-25c0u1' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/about-us\/\" target=\"_blank\" rel=\"noopener\">About<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktlfbume' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/careers\/\" target=\"_blank\" rel=\"noopener\">Careers<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktlfcide' sc_version='1.0' admin_preview_bg='']\r\nPress & Media\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktlg16v4' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/terms-of-use\/\">Terms of Services<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktlg2syb' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/privacy-policy\/\">Privacy Policy<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-l4qg5rqo' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/sitemap\/\" target=\"_blank\" rel=\"noopener\">Sitemap<\/a>\r\n[\/av_textblock]\r\n\r\n[\/av_one_fifth][av_one_fifth min_height='' vertical_alignment='av-align-top' space='' row_boxshadow='' row_boxshadow_color='' row_boxshadow_width='10' custom_margin='' margin='0px' mobile_breaking='' min_col_height='' padding='' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_flip='' svg_div_top_invert='' svg_div_top_front='' svg_div_top_opacity='' svg_div_top_preview='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_flip='' svg_div_bottom_invert='' svg_div_bottom_front='' svg_div_bottom_opacity='' svg_div_bottom_preview='' border='' border_style='solid' border_color='' radius='' column_boxshadow='' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' background_position='top left' background_repeat='no-repeat' highlight='' highlight_size='' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' show_locked_options_fakearg='' av_uid='av-3olwmx' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-1ahjzd' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktlf79ve' sc_version='1.0' admin_preview_bg='']\r\nResources\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktldy7xm' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/blog\/\">Belaws Thailand Blog<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-kttq0prr' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/www.facebook.com\/ThaiVisaBelaws\" target=\"_blank\" rel=\"noopener\">Facebook Thai Visa Belaws<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-kttq2g5m' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/drive.google.com\/file\/d\/1S0n7lSZTzAaYqP9p_Y2tp8gx2vYNd-8m\/view\" target=\"_blank\" rel=\"noopener\">Ebook on Condo purchase<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-kttq3fl0' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/drive.google.com\/file\/d\/1g6Tt4QbcXqtJ2ex0R91ra6FmYxIq0KxK\/view\" target=\"_blank\" rel=\"noopener\">Ebook Employment Law<\/a>\r\n[\/av_textblock]\r\n\r\n[\/av_one_fifth][av_one_fifth min_height='' vertical_alignment='av-align-top' space='' row_boxshadow='' row_boxshadow_color='' row_boxshadow_width='10' custom_margin='' margin='0px' mobile_breaking='' min_col_height='' padding='' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_flip='' svg_div_top_invert='' svg_div_top_front='' svg_div_top_opacity='' svg_div_top_preview='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_flip='' svg_div_bottom_invert='' svg_div_bottom_front='' svg_div_bottom_opacity='' svg_div_bottom_preview='' border='' border_style='solid' border_color='' radius='' column_boxshadow='' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' background_position='top left' background_repeat='no-repeat' highlight='' highlight_size='' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' show_locked_options_fakearg='' av_uid='av-6ufccp' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-6eekgp' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr28lmp' sc_version='1.0' admin_preview_bg='']\r\nOur Offices\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr297o6' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr29uj7' sc_version='1.0' admin_preview_bg='']\r\n<a title=\"Singapore\" href=\"https:\/\/belaws.com\/singapore\/\">Singapore<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr2ac1f' sc_version='1.0' admin_preview_bg='']\r\n<a title=\"Hong Kong\" href=\"https:\/\/belaws.com\/hong-kong\/\">Hong Kong<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr2atje' sc_version='1.0' admin_preview_bg='']\r\n<a title=\"Cambodia\" href=\"https:\/\/belaws.com\/cambodia\/\">Cambodia<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-lhr2bcw5' sc_version='1.0' admin_preview_bg='']\r\n<a title=\"Vietnam\" href=\"https:\/\/belaws.com\/vietnam\/\">Vietnam<\/a>\r\n[\/av_textblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='20' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-ktlg7buf' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_codeblock wrapper_element='' wrapper_element_attributes='' codeblock_type='' alb_description='' id='' custom_class='' template_class='' av_uid='av-ktlf7mw2' sc_version='1.0']\r\n<div class=\"wrapper_social\">\r\n<div class=\"item_social\"><a href=\"https:\/\/www.facebook.com\/Belaws\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/facebook.svg\" class=\"svg-icon-social\" alt=\"Legal Services Thailand\" title=\"Legal Services Thailand\"><\/a><\/div>\r\n<div class=\"item_social\"><a href=\"https:\/\/www.linkedin.com\/company\/belaws\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/linkedin.svg\" class=\"svg-icon-social\" alt=\"Legal Services Thailand\" title=\"Legal Services Thailand\"><\/a><\/div>\r\n<div class=\"item_social\"><a href=\"https:\/\/www.instagram.com\/belawsofficial\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/instagram.svg\" class=\"svg-icon-social\" alt=\"Legal Services Thailand\" title=\"Legal Services Thailand\"><\/a><\/div>\r\n<div class=\"item_social\"><a href=\"https:\/\/medium.com\/@belaws_Legal\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/03\/medium.svg\" class=\"svg-icon-social\" alt=\"Legal Services Thailand\" title=\"Legal Services Thailand\"><\/a><\/div>\r\n\r\n\r\n\r\n\r\n<\/div>\r\n[\/av_codeblock]\r\n\r\n[\/av_one_fifth]\r\n[\/av_section]\r\n\r\n[av_section min_height='' min_height_pc='25' min_height_px='500px' padding='no-padding' custom_margin='0px' custom_margin_sync='true' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_opacity='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_opacity='' color='main_color' background='bg_color' custom_bg='#1a4367' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' attachment='' attachment_size='' attach='scroll' position='top left' repeat='no-repeat' video='' video_ratio='16:9' overlay_opacity='0.5' overlay_color='' overlay_pattern='' overlay_custom_pattern='' shadow='no-border-styling' bottom_border='no-border-styling' bottom_border_diagonal_color='#333333' bottom_border_diagonal_direction='' bottom_border_style='' custom_arrow_bg='' id='' custom_class='copyright-section' template_class='' aria_label='' element_template='' one_element_template='' av_element_hidden_in_editor='0' av_uid='av-kto1dsnp' sc_version='1.0']\r\n[av_hr class='custom' icon_select='no' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='80' custom_border='av-border-thin' custom_width='50%' custom_margin_top='40px' custom_margin_bottom='20px' custom_border_color='#cccccc' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-2wi8vt' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_hr class='custom' icon_select='no' icon='ue808' font='entypo-fontello' position='left' shadow='no-shadow' height='80' custom_border='av-border-thin' custom_width='50%' custom_margin_top='40px' custom_margin_bottom='20px' custom_border_color='#cccccc' custom_icon_color='' av-desktop-hide='aviaTBav-desktop-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-ktpdlfu8' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_one_full first min_height='' vertical_alignment='av-align-top' space='' row_boxshadow_color='' row_boxshadow_width='10' margin='0px' margin_sync='true' mobile_breaking='av-break-at-tablet' min_col_height='' padding='' padding_sync='true' svg_div_top='' svg_div_top_color='#333333' svg_div_top_width='100' svg_div_top_height='50' svg_div_top_max_height='none' svg_div_top_opacity='' svg_div_bottom='' svg_div_bottom_color='#333333' svg_div_bottom_width='100' svg_div_bottom_height='50' svg_div_bottom_max_height='none' svg_div_bottom_opacity='' border='' border_style='solid' border_color='' radius='' radius_sync='true' column_boxshadow_color='' column_boxshadow_width='10' background='bg_color' background_color='' background_gradient_direction='vertical' background_gradient_color1='#000000' background_gradient_color2='#ffffff' background_gradient_color3='' src='' attachment='' attachment_size='' background_position='top left' background_repeat='no-repeat' highlight_size='1.1' animation='' link='' linktarget='' link_hover='' title_attr='' alt_attr='' mobile_display='' id='' custom_class='' template_class='' aria_label='' element_template='' one_element_template='' av_uid='av-2l05h5' sc_version='1.0']\r\n\r\n[av_codeblock wrapper_element='' wrapper_element_attributes='' codeblock_type='' alb_description='' id='' custom_class='text_footer2' template_class='' av_uid='av-kto21ugo' sc_version='1.0']\r\n<img decoding=\"async\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/09\/copyright.svg\" alt=\"Legal Services Thailand\" class=\"svg_copyright\" title=\"Legal Services Thailand\"><span style =\"color:white;font-size:12px\">Belaws 2017 - 2025. \r\n<br>Belaws provides information and software only. Belaws is not a \"lawyer referral service\" and does not provide legal service or participate in any legal representation.\r\n<br>Belaws is not a law firm or a substitute for an attorney or a law firm. The use of Belaws is subject to our Terms of Use.<\/span>\r\n[\/av_codeblock]\r\n\r\n[\/av_one_full]\r\n[\/av_section]\r\n\r\n\n","protected":false},"excerpt":{"rendered":"<p>31\/03\/2022<br \/>\nThailand&#8217;s Revenue Department has published the official guidelines for personal income tax on cryptocurrency and digital assets. <\/p>","protected":false},"author":9,"featured_media":6530,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[3,8],"tags":[41],"class_list":["post-6538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blockchain","category-tax","tag-blockchain"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",990,800,false],"thumbnail":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-90x90.png",90,90,true],"medium":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-300x242.png",300,242,true],"medium_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-768x621.png",768,621,true],"large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",990,800,false],"tf-client-image-size":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-120x120.png",120,120,true],"1536x1536":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",990,800,false],"2048x2048":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",990,800,false],"trp-custom-language-flag":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",15,12,false],"widget":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-36x36.png",36,36,true],"square":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-180x180.png",180,180,true],"featured":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x430.png",990,430,true],"featured_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x630.png",990,630,true],"extra_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square.png",990,800,false],"portfolio":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-495x400.png",495,400,true],"portfolio_small":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-260x185.png",260,185,true],"gallery":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-845x684.png",845,684,true],"magazine":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x800.png",464,375,true],"masonry":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-705x570.png",705,570,true],"entry_with_sidebar":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x800.png",397,321,true],"entry_without_sidebar":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/03\/Crypto-Tax-Guidelines-Square-990x800.png",523,423,true]},"uagb_author_info":{"display_name":"jonathan","author_link":"https:\/\/belaws.com\/thailand\/fr\/author\/jonathan\/"},"uagb_comment_info":0,"uagb_excerpt":"31\/03\/2022 Thailand's Revenue Department has published the official guidelines for personal income tax on cryptocurrency and digital assets.","_links":{"self":[{"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/posts\/6538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/comments?post=6538"}],"version-history":[{"count":0,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/posts\/6538\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/media\/6530"}],"wp:attachment":[{"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/media?parent=6538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/categories?post=6538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/belaws.com\/thailand\/fr\/wp-json\/wp\/v2\/tags?post=6538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}