{"id":1814,"date":"2021-08-26T11:00:12","date_gmt":"2021-08-26T04:00:12","guid":{"rendered":"https:\/\/belaws.flywheelsites.com\/thailand\/?page_id=1814"},"modified":"2024-07-10T11:13:18","modified_gmt":"2024-07-10T04:13:18","slug":"corporate-income-tax","status":"publish","type":"page","link":"https:\/\/belaws.com\/thailand\/accounting-secretary\/corporate-income-tax\/","title":{"rendered":"Corporate Income Tax"},"content":{"rendered":"<div id='av_section_1'  class='avia-section av-8p4kx-61d992e2f8f7bb3e9091de382a116c2b main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1814'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-ks43qoou-124311c3e3c4bcdf94b224c4e5a389ea'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><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\/accounting-secretary\">Accounting &amp; Secretary<\/a><\/span> \u203a\u203a Corporate Income Tax<\/div>\n<\/div><\/section>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-61e0sjq-91a90db6d0197125252ed1c5e134322e\">\n.avia-section.av-61e0sjq-91a90db6d0197125252ed1c5e134322e{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-61e0sjq-91a90db6d0197125252ed1c5e134322e 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-parallax 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-1814'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-5zljrg6-06452aa516e720971d1d328c9d650670 sc-av_one_half av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5zljrg6-06452aa516e720971d1d328c9d650670\">\n.flex_column.av-5zljrg6-06452aa516e720971d1d328c9d650670{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-5zljrg6-06452aa516e720971d1d328c9d650670 av_one_half  avia-builder-el-4  el_before_av_one_half  avia-builder-el-first  first flex_column_table_cell av-equal-height-column av-align-middle av-zero-column-padding '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5ysf0ti-6c6844c18cf99659876b4c13c1de37d3\">\n#top .hr.hr-invisible.av-5ysf0ti-6c6844c18cf99659876b4c13c1de37d3{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-5ysf0ti-6c6844c18cf99659876b4c13c1de37d3 hr-invisible  avia-builder-el-5  el_before_av_codeblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<section  class='av_textblock_section av-5ufkl7q-67b7d0056112f0f5bbcd680a1120f84b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>Accounting &amp; Secretary<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ktfqumab-fc0c29bb9d101168a3a97f998c503798'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h1_bleu'  itemprop=\"text\" ><h1>Corporate Income Tax in Thailand<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5ttyc8m-2d1f8fe2174424c3d17ba925650c6ce6\">\n#top .hr.hr-invisible.av-5ttyc8m-2d1f8fe2174424c3d17ba925650c6ce6{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-5ttyc8m-2d1f8fe2174424c3d17ba925650c6ce6 hr-invisible  avia-builder-el-9  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-ktfqv01n-da95c41958a36e98fba8ccce5fe80fec'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Corporate Income Tax is a direct tax imposed on companies who undertake business in Thailand. Companies who operate a business outside of Thailand but derive income from Thailand are also subject to this tax.<\/p>\n<p>Companies in Thailand who are subject to Corporate Income Tax have certain requirements and deadlines that they must meet in order to stay fully compliant with the Thai tax laws.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5rcej52-0d5fa780a128faf9f7482704ab1b26f6\">\n#top .hr.hr-invisible.av-5rcej52-0d5fa780a128faf9f7482704ab1b26f6{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-5rcej52-0d5fa780a128faf9f7482704ab1b26f6 hr-invisible  avia-builder-el-11  el_after_av_textblock  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-left  avia-builder-el-12  el_after_av_hr  avia-builder-el-last  bouton-cta' ><a href='https:\/\/belaws.com\/thailand\/whatsapplink\/'  class='avia-button av-5q1jaee-8659974609acf76240b2cd5245c95e9d avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Get started<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5nvifkm-9a363d0aaa2ec186c593186fcd607f66\">\n.flex_column.av-5nvifkm-9a363d0aaa2ec186c593186fcd607f66{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-5nvifkm-9a363d0aaa2ec186c593186fcd607f66 av_one_half  avia-builder-el-13  el_after_av_one_half  el_before_av_hr  hide_column flex_column_table_cell av-equal-height-column av-align-middle av-zero-column-padding '   ><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5m0to3q-c27a0f415de6949b8129ae247bec6706\">\n#top .hr.hr-invisible.av-5m0to3q-c27a0f415de6949b8129ae247bec6706{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-5m0to3q-c27a0f415de6949b8129ae247bec6706 hr-invisible  avia-builder-el-15  el_after_av_one_half  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\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-5l4q6vq-6b7a639b950430dc8c0e457c321ee8bc\">\n.avia-section.av-5l4q6vq-6b7a639b950430dc8c0e457c321ee8bc{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-5l4q6vq-6b7a639b950430dc8c0e457c321ee8bc main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-16  el_after_av_section  el_before_av_section  avia-bg-style-parallax 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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5jima8m-837898fa73b3337a826eb2a050daf10c\">\n#top .hr.hr-invisible.av-5jima8m-837898fa73b3337a826eb2a050daf10c{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-5jima8m-837898fa73b3337a826eb2a050daf10c hr-invisible  avia-builder-el-17  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-ktfqvkah-d2dd00ccddf9c1396f408bb5ed56e96e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h2_bleu'  itemprop=\"text\" ><h2 style=\"text-align: center;\">How does Corporate Income Tax work in Thailand?<\/h2>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5hvm86u-44d1b396a2a72781716f0460296d1f42\">\n#top .hr.hr-invisible.av-5hvm86u-44d1b396a2a72781716f0460296d1f42{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-5hvm86u-44d1b396a2a72781716f0460296d1f42 hr-invisible  avia-builder-el-19  el_after_av_textblock  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-5g7ml9y-c9e36a313bb7ccd2b673e90407a2b3d9\">\n.avia-section.av-5g7ml9y-c9e36a313bb7ccd2b673e90407a2b3d9{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_4'  class='avia-section av-5g7ml9y-c9e36a313bb7ccd2b673e90407a2b3d9 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-20  el_after_av_section  el_before_av_section  avia-bg-style-parallax 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-1814'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-ktfqwc5o-82209f9a32e71c678afb6d81128fe907 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-ktfqwc5o-82209f9a32e71c678afb6d81128fe907\">\n.flex_column.av-ktfqwc5o-82209f9a32e71c678afb6d81128fe907{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-ktfqwc5o-82209f9a32e71c678afb6d81128fe907 av_one_half  avia-builder-el-21  el_before_av_one_half  avia-builder-el-first  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding '   ><section  class='av_textblock_section av-ktfqw1av-93e0218dead5b92e2d17b43a395ce293'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Corporate Income Tax is deducted from the net profits of the company as set out in the Revenue Code of Thailand.<\/p>\n<p>Companies conducting business in Thailand must file their tax returns and submit payment within 150 days from the closing date of their accounting periods.<\/p>\n<\/div><\/section><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5ei5l2e-eefbb17cfedce76cf03b8eb18eca9461\">\n.flex_column.av-5ei5l2e-eefbb17cfedce76cf03b8eb18eca9461{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-5ei5l2e-eefbb17cfedce76cf03b8eb18eca9461 av_one_half  avia-builder-el-23  el_after_av_one_half  el_before_av_hr  av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top av-zero-column-padding '   ><section  class='av_textblock_section av-ktfqx0la-22c4454d95ebf5b7636cd92e7abbac6b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Companies in Thailand who are subject to Corporate Income Tax on net profits are also required to make a prepayment on their tax. In order to satisfy this requirement, companies are required to estimate their annual net profit and tax liability. Companies must then use this information to make a prepayment, due no later than two months after the first six months of their accounting periods.<\/p>\n<p>Foreign entities who derive income from Thailand but are not conducting any business in the country are subject to a flat tax rate. These companies are required to withhold tax at the time of the payment. They must file the tax return and make the payment to the Revenue Department and within seven days of the following month in which the payment is made.<\/p>\n<\/div><\/section><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5cgxhdi-7741d9ce398754cab06da66b26df0e72\">\n#top .hr.hr-invisible.av-5cgxhdi-7741d9ce398754cab06da66b26df0e72{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-5cgxhdi-7741d9ce398754cab06da66b26df0e72 hr-invisible  avia-builder-el-25  el_after_av_one_half  avia-builder-el-last  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\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-5blpieu-b0e7e6a18470bbb5ee12bb0dd5c09a20\">\n.avia-section.av-5blpieu-b0e7e6a18470bbb5ee12bb0dd5c09a20{\nbackground-color:#ffffff;\n}\n<\/style>\n<div id='pricing'  class='avia-section av-5blpieu-b0e7e6a18470bbb5ee12bb0dd5c09a20 main_color avia-section-default avia-no-border-styling  avia-builder-el-26  el_after_av_section  el_before_av_section  background_color_section_pricing 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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-59r3j92-69992ffd3118163bb3ed3c412dad54ea\">\n#top .hr.hr-invisible.av-59r3j92-69992ffd3118163bb3ed3c412dad54ea{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-59r3j92-69992ffd3118163bb3ed3c412dad54ea hr-invisible  avia-builder-el-27  el_before_av_one_third  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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-57eop3q-91f8f5ac0ef7f291747bacfd73c57cfd\">\n.flex_column.av-57eop3q-91f8f5ac0ef7f291747bacfd73c57cfd{\nborder-width:1px;\nborder-color:#dddddd;\nborder-style:solid;\nborder-radius:20px 20px 20px 20px;\n-webkit-border-radius:20px 20px 20px 20px;\n-moz-border-radius:20px 20px 20px 20px;\npadding:50px 50px 50px 50px;\nbackground-color:#ffffff;\n}\n<\/style>\n<div class='flex_column av-57eop3q-91f8f5ac0ef7f291747bacfd73c57cfd av_one_third  avia-builder-el-28  el_after_av_hr  el_before_av_two_third  column_shadow_02 width_column_pricing first no_margin av-break-at-tablet flex_column_div '   ><section  class='av_textblock_section av-56st0me-d48688d288be8ffc4b3bd3b9cc82485b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: center;\">Pricing<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-54ui5ie-66a8af3df0d6c22087598a6fc040ec16\">\n#top .hr.hr-invisible.av-54ui5ie-66a8af3df0d6c22087598a6fc040ec16{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-54ui5ie-66a8af3df0d6c22087598a6fc040ec16 hr-invisible  avia-builder-el-30  el_after_av_textblock  el_before_av_textblock '><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-539f412-5bc493bf41a0f4f634759792a48d23be\">\n#top .av_textblock_section.av-539f412-5bc493bf41a0f4f634759792a48d23be .avia_textblock{\nfont-size:16px;\ncolor:#1a4367;\n}\n<\/style>\n<section  class='av_textblock_section av-539f412-5bc493bf41a0f4f634759792a48d23be'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_from_pricing av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">FROM<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-51jlw06-570b5597be3ed5a08e66f24425fea04a\">\n#top .hr.hr-invisible.av-51jlw06-570b5597be3ed5a08e66f24425fea04a{\nmargin-top:-10px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-51jlw06-570b5597be3ed5a08e66f24425fea04a hr-invisible  avia-builder-el-32  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-4zx49ja-be29db8bcfa6361035e3a657162f8ad9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\"><span class=\"text_pricing\">THB 10,000<\/span> <span class=\"prix_sup\"> *<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4xidep2-b7405475149c9de68d37f7e59e4c2c32\">\n#top .av_textblock_section.av-4xidep2-b7405475149c9de68d37f7e59e4c2c32 .avia_textblock{\nfont-size:16px;\ncolor:#1a4367;\n}\n<\/style>\n<section  class='av_textblock_section av-4xidep2-b7405475149c9de68d37f7e59e4c2c32'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_from_pricing av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">+ 7% VAT<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4vqovty-38ff3ec7ad2144d0a3b01cee36aa78ff\">\n#top .hr.av-4vqovty-38ff3ec7ad2144d0a3b01cee36aa78ff{\nmargin-top:15px;\nmargin-bottom:30px;\n}\n.hr.av-4vqovty-38ff3ec7ad2144d0a3b01cee36aa78ff .hr-inner{\nwidth:150px;\nborder-color:#cccccc;\n}\n<\/style>\n<div  class='hr av-4vqovty-38ff3ec7ad2144d0a3b01cee36aa78ff hr-custom  avia-builder-el-35  el_after_av_textblock  el_before_av_codeblock  hr-center hr-icon-no'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4t3bgfq-b1e638a172134b7c848b0df981f41456\">\n#top .av_textblock_section.av-4t3bgfq-b1e638a172134b7c848b0df981f41456 .avia_textblock{\ncolor:#1a4367;\n}\n<\/style>\n<section  class='av_textblock_section av-4t3bgfq-b1e638a172134b7c848b0df981f41456'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_14 av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\"><b>A few days<\/b><br \/>\n(Average time from the moment we receive<br \/>\nall the required information from you)<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4qtysc6-996feec58aa623fa015b8e0acd44e415\">\n#top .hr.hr-invisible.av-4qtysc6-996feec58aa623fa015b8e0acd44e415{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4qtysc6-996feec58aa623fa015b8e0acd44e415 hr-invisible  avia-builder-el-38  el_after_av_textblock  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-39  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href='https:\/\/belaws.com\/thailand\/whatsapplink\/'  class='avia-button av-4q1djva-927750a5ca71301fd835df48f51843af 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' >Get started<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' 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-4oe8cmu-403425bdb2f40c0743e2baaedc259fa0\">\n#top .hr.hr-invisible.av-4oe8cmu-403425bdb2f40c0743e2baaedc259fa0{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-4oe8cmu-403425bdb2f40c0743e2baaedc259fa0 hr-invisible  avia-builder-el-40  el_after_av_button  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4kyx9ja-cf703e560bca377cc8b7cb2c6978f811\">\n.flex_column.av-4kyx9ja-cf703e560bca377cc8b7cb2c6978f811{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:00px 70px 70px 90px;\n}\n<\/style>\n<div class='flex_column av-4kyx9ja-cf703e560bca377cc8b7cb2c6978f811 av_two_third  avia-builder-el-42  el_after_av_one_third  el_before_av_hr  column_scope_of_work no_margin av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4iq611i-bc78d340a5b444ec7bc59e1f852e7988\">\n#top .hr.hr-invisible.av-4iq611i-bc78d340a5b444ec7bc59e1f852e7988{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-4iq611i-bc78d340a5b444ec7bc59e1f852e7988 hr-invisible  avia-builder-el-43  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-4hjglti-0b0a7072bc081a4c32cff34274e2118b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Scope of work<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4fmzjja-9c4bb77aed3eac79ff92721a5127e10d\">\n#top .hr.hr-invisible.av-4fmzjja-9c4bb77aed3eac79ff92721a5127e10d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4fmzjja-9c4bb77aed3eac79ff92721a5127e10d hr-invisible  avia-builder-el-45  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-4e1bxba-1c2c7eb20252960f78e6b81644bb2bc9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li>Prepare and file the annual Corporate Income Tax return and payment.<\/li>\n<li>Prepare and file the Corporate Income Tax prepayment return and payment.<\/li>\n<li>Answering questions in relation to the Corporate Income Tax process.<\/li>\n<li>Advise on post payment compliance.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4cq6lx2-b3676930e3fbcf28387b037e3ef11107\">\n#top .hr.hr-invisible.av-4cq6lx2-b3676930e3fbcf28387b037e3ef11107{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4cq6lx2-b3676930e3fbcf28387b037e3ef11107 hr-invisible  avia-builder-el-47  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-4alxera-d37898f4ba73fd55c7fa361741168b70'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Need more?<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-48ceb6e-fca820ad2c0438a58393898e87ca8118'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Additional services that you may need<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-f7pjna-ebd4c07c800a375b262c8483ec161c54\">\n#top .hr.hr-invisible.av-f7pjna-ebd4c07c800a375b262c8483ec161c54{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-f7pjna-ebd4c07c800a375b262c8483ec161c54 hr-invisible  avia-builder-el-50  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-45i06k6-c82107b4aa17acade10b1531e9eeef74'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li><span class=\"slide-line\"><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/bookkeeping-tax-filings\/\">Bookkeeping and tax filing<\/a><\/span><\/li>\n<li><span class=\"slide-line\"><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/annual-audit\/\">Annual Audits<\/a><\/span><\/li>\n<li><span class=\"slide-line\"><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/payroll-outsourcing\/\">Payroll<\/a><\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-441fe4m-f0eca0cc57fd6ea9d30ae5755665dd63\">\n#top .hr.hr-invisible.av-441fe4m-f0eca0cc57fd6ea9d30ae5755665dd63{\nmargin-top:-80px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-441fe4m-f0eca0cc57fd6ea9d30ae5755665dd63 hr-invisible  avia-builder-el-52  el_after_av_textblock  avia-builder-el-last  av-desktop-hide av-medium-hide'><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-42h6sbq-658a92959a46fcd02ba52c990b870cb2\">\n#top .hr.hr-invisible.av-42h6sbq-658a92959a46fcd02ba52c990b870cb2{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-42h6sbq-658a92959a46fcd02ba52c990b870cb2 hr-invisible  avia-builder-el-53  el_after_av_two_third  avia-builder-el-last  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\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-ejqmty-1dd94f628139f9d1773b203275b84e37\">\n.avia-section.av-ejqmty-1dd94f628139f9d1773b203275b84e37{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='process'  class='avia-section av-ejqmty-1dd94f628139f9d1773b203275b84e37 main_color avia-section-default avia-no-border-styling  avia-builder-el-54  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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3zga6cm-644d1264e08423babc156f7ec74aa704\">\n#top .hr.hr-invisible.av-3zga6cm-644d1264e08423babc156f7ec74aa704{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-3zga6cm-644d1264e08423babc156f7ec74aa704 hr-invisible  avia-builder-el-55  el_before_av_textblock  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<section  class='av_textblock_section av-3xayeau-ab92897a15cc5936834efa339f2b8ce5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: center;\">What is the process for the Corporate Income Tax ?<\/h3>\n<\/div><\/section>\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-3vwrrpy-9629f4476c8e2d25d8c05ae9f4756950\">\n.avia-section.av-3vwrrpy-9629f4476c8e2d25d8c05ae9f4756950{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_7'  class='avia-section av-3vwrrpy-9629f4476c8e2d25d8c05ae9f4756950 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-57  el_after_av_section  el_before_av_section  av-desktop-hide av-medium-hide av-small-hide av-mini-hide avia-bg-style-parallax 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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3tzh4me-b13e22ddc9b39832bc95e096b839fd63\">\n.flex_column.av-3tzh4me-b13e22ddc9b39832bc95e096b839fd63{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-3tzh4me-b13e22ddc9b39832bc95e096b839fd63 av_one_fourth  avia-builder-el-58  el_before_av_one_half  avia-builder-el-first  hide_column first no_margin av-break-at-tablet flex_column_div av-hide-on-mobile av-zero-column-padding '   ><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3t09c6u-186679d9572d774a16748c42752884a1\">\n.flex_column.av-3t09c6u-186679d9572d774a16748c42752884a1{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-3t09c6u-186679d9572d774a16748c42752884a1 av_one_half  avia-builder-el-59  el_after_av_one_fourth  el_before_av_one_fourth  no_margin av-break-at-tablet flex_column_div av-zero-column-padding '   ><section  class='av_textblock_section av-3ql9wpi-b1ed47b30cbd845f61f9bdf6dacf3cb9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center;\">Be prepared for obtaining your BOI Licence with our comprehensive and free registration checklist.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-3pd6rd2-9c2cbd6b2ca53be7afc8d8e9a82e6151'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center;\">Be prepared for obtaining your BOI Licence with our comprehensive and free registration checklist.<\/p>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3n9lzty-b0db71901734e7d38f97a4350169a52b\">\n.flex_column.av-3n9lzty-b0db71901734e7d38f97a4350169a52b{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\n}\n<\/style>\n<div class='flex_column av-3n9lzty-b0db71901734e7d38f97a4350169a52b av_one_fourth  avia-builder-el-62  el_after_av_one_half  el_before_av_hr  hide_column no_margin av-break-at-tablet flex_column_div av-hide-on-mobile av-zero-column-padding '   ><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3mfiqx2-f52d85bd931de569ef6c567b29fb0d58\">\n#top .hr.hr-invisible.av-3mfiqx2-f52d85bd931de569ef6c567b29fb0d58{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-3mfiqx2-f52d85bd931de569ef6c567b29fb0d58 hr-invisible  avia-builder-el-63  el_after_av_one_fourth  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\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-300ww9i-8237beea813e4d5148fea9d535cd5ee2\">\n.avia-section.av-300ww9i-8237beea813e4d5148fea9d535cd5ee2{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_8'  class='avia-section av-300ww9i-8237beea813e4d5148fea9d535cd5ee2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-64  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-1814'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-2xewrk6-2cc17085e84129b4673d7ce66b44b2e4 sc-av_one_fourth av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2xewrk6-2cc17085e84129b4673d7ce66b44b2e4\">\n.flex_column.av-2xewrk6-2cc17085e84129b4673d7ce66b44b2e4{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 50px;\n}\n<\/style>\n<div class='flex_column av-2xewrk6-2cc17085e84129b4673d7ce66b44b2e4 av_one_fourth  avia-builder-el-65  el_before_av_three_fourth  avia-builder-el-first  first flex_column_table_cell av-equal-height-column av-align-top '   ><p><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2t7z5zq-90860b3666a40743ec24ed5c9d03b1fa\">\n#top .hr.hr-invisible.av-2t7z5zq-90860b3666a40743ec24ed5c9d03b1fa{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2t7z5zq-90860b3666a40743ec24ed5c9d03b1fa hr-invisible  avia-builder-el-67  el_after_av_codeblock  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-2rjf61y-1a6b2ea87c821a9093708421b37706ec\">\n.flex_column.av-2rjf61y-1a6b2ea87c821a9093708421b37706ec{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 50px;\n}\n<\/style>\n<div class='flex_column av-2rjf61y-1a6b2ea87c821a9093708421b37706ec av_three_fourth  avia-builder-el-68  el_after_av_one_fourth  avia-builder-el-last  border_left_bleu 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-2qy1pfq-48e8786582731e7a00d734d90d36a771\">\n#top .hr.hr-invisible.av-2qy1pfq-48e8786582731e7a00d734d90d36a771{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-2qy1pfq-48e8786582731e7a00d734d90d36a771 hr-invisible  avia-builder-el-69  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2pggwpi-8df8bbc99c1fad16f696fff7f5be816a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h4_bleu_clair'  itemprop=\"text\" ><h4>Prepare &amp; File the Corporate Income Tax Prepayment Return<\/h4>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9j9aie-5f8701473a7f6fc093362f7b3144e161\">\n#top .hr.hr-invisible.av-9j9aie-5f8701473a7f6fc093362f7b3144e161{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-9j9aie-5f8701473a7f6fc093362f7b3144e161 hr-invisible  avia-builder-el-71  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-xhggm-6e210d3a47cb234b6981f2eb95baa36d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Our team of experts will calculate the annual net profit and tax liability and then file the annual Corporate Income Tax Return accordingly. Our experts will also submit the payment on your behalf.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jvyrba-8ac5a7efe18442d6116158fd4b82729a\">\n#top .hr.hr-invisible.av-2jvyrba-8ac5a7efe18442d6116158fd4b82729a{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-2jvyrba-8ac5a7efe18442d6116158fd4b82729a hr-invisible  avia-builder-el-73  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-2ho68ti-cb7be17a1aa2d9db87b4a1cb8d24e794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><strong>TIMELINE<\/strong><\/p>\n<\/div><\/section><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n\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-3kyiixi-9547a925aabf07712153da9a2d8c36f8\">\n.avia-section.av-3kyiixi-9547a925aabf07712153da9a2d8c36f8{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_9'  class='avia-section av-3kyiixi-9547a925aabf07712153da9a2d8c36f8 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-76  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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2z7f2ye-da3a7909c5a70cd08b08d3c863ae75e7\">\n#top .hr.hr-invisible.av-2z7f2ye-da3a7909c5a70cd08b08d3c863ae75e7{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-2z7f2ye-da3a7909c5a70cd08b08d3c863ae75e7 hr-invisible  avia-builder-el-77  el_before_av_one_fourth  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-3ir9qba-3996128af014779190203a444362929b sc-av_one_fourth av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3ir9qba-3996128af014779190203a444362929b\">\n.flex_column.av-3ir9qba-3996128af014779190203a444362929b{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 50px;\n}\n<\/style>\n<div class='flex_column av-3ir9qba-3996128af014779190203a444362929b av_one_fourth  avia-builder-el-78  el_after_av_hr  el_before_av_three_fourth  first flex_column_table_cell av-equal-height-column av-align-top '   ><p><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3feyvti-a5b64917ec04864b9cd54ba9699e13d3\">\n#top .hr.hr-invisible.av-3feyvti-a5b64917ec04864b9cd54ba9699e13d3{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-3feyvti-a5b64917ec04864b9cd54ba9699e13d3 hr-invisible  avia-builder-el-80  el_after_av_codeblock  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-3d2gtxi-3e86e79acf0e67bafed76a4f6321b8dd\">\n.flex_column.av-3d2gtxi-3e86e79acf0e67bafed76a4f6321b8dd{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 50px;\n}\n<\/style>\n<div class='flex_column av-3d2gtxi-3e86e79acf0e67bafed76a4f6321b8dd av_three_fourth  avia-builder-el-81  el_after_av_one_fourth  el_before_av_hr  border_left_bleu 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-3cq389i-9f70f84d361f96f23fc7cd826dfb8f84\">\n#top .hr.hr-invisible.av-3cq389i-9f70f84d361f96f23fc7cd826dfb8f84{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-3cq389i-9f70f84d361f96f23fc7cd826dfb8f84 hr-invisible  avia-builder-el-82  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-3alyj52-62d2fc3fdaf41a818afd2e6d36cd6859'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h4_bleu_clair'  itemprop=\"text\" ><h4>Prepare &amp; File the Annual Corporate Income Tax Return<\/h4>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-38mdssm-bd05b11e2a764f0861c273dd9bca5437\">\n#top .hr.hr-invisible.av-38mdssm-bd05b11e2a764f0861c273dd9bca5437{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-38mdssm-bd05b11e2a764f0861c273dd9bca5437 hr-invisible  avia-builder-el-84  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-36cyk3q-edc03c78bc3f584281897425134112c2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Our experts will prepare and complete all required aspects of the annual Corporate Income Tax Return. Our experts will also submit the payment on your behalf.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-35vrcfq-c4d9f767b085f98f4ad6c86911e4c4de\">\n#top .hr.hr-invisible.av-35vrcfq-c4d9f767b085f98f4ad6c86911e4c4de{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-35vrcfq-c4d9f767b085f98f4ad6c86911e4c4de hr-invisible  avia-builder-el-86  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-b3ryyu-a022c44da8d87945bc802697347cad21'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><strong>TIMELINE<\/strong><\/p>\n<\/div><\/section><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1tohzty-25924cfcfb2e3c2be8b83d65a15a5be0\">\n#top .hr.hr-invisible.av-1tohzty-25924cfcfb2e3c2be8b83d65a15a5be0{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-1tohzty-25924cfcfb2e3c2be8b83d65a15a5be0 hr-invisible  avia-builder-el-89  el_after_av_three_fourth  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\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-1rq1cdy-f569a48465a7e192a37a6f75c6fd4622\">\n.avia-section.av-1rq1cdy-f569a48465a7e192a37a6f75c6fd4622{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='faq'  class='avia-section av-1rq1cdy-f569a48465a7e192a37a6f75c6fd4622 main_color avia-section-default avia-no-border-styling  avia-builder-el-90  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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1pw6dg6-6cd448f8397a6625a04d68e8d2c9fd46\">\n#top .hr.hr-invisible.av-1pw6dg6-6cd448f8397a6625a04d68e8d2c9fd46{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1pw6dg6-6cd448f8397a6625a04d68e8d2c9fd46 hr-invisible  avia-builder-el-91  el_before_av_three_fifth  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-1oi2yly-0564457a8ff1e30fcf6241b7a7d026b0 av_three_fifth  avia-builder-el-92  el_after_av_hr  el_before_av_two_fifth  first av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1niy67a-299329ca61ab2957ab6a6b3db0b830f4\">\n#top .hr.hr-invisible.av-1niy67a-299329ca61ab2957ab6a6b3db0b830f4{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1niy67a-299329ca61ab2957ab6a6b3db0b830f4 hr-invisible  avia-builder-el-93  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-1kmz146-93add286e6c271625ab29d1bdc866350'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Frequently asked questions<\/h3>\n<\/div><\/section><br \/>\n<div  class='togglecontainer av-ktgmojdz-859171d4d93d12757f04ad44c61fe72a  avia-builder-el-95  el_after_av_textblock  el_before_av_hr  av-accordion-style-2 toggle_close_all' >\n<section class='av_toggle_section av-4s2ixy-b8aecf111456af8ea75f5d3624e6472b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>What are the Corporate tax rates in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>A BOI Company gets to enjoy a number of attractive benefits over a traditional Thai Limited Company but this comes with additional scrutiny from official authorities. The key differences are highlighted below:<\/p>\n<table id=\"t126\">\n<tbody>\n<tr>\n<td id=\"tcolonne1\"><strong>TAX PAYER<\/strong><\/td>\n<td id=\"tcolonne2\"><strong><span style=\"color: #2a8bc4;\">TAXPAYER<\/span><\/strong><\/td>\n<td id=\"tcolonne3\"><strong>TAX BASE<\/strong><\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Small company (paid-up capital <\/strong><\/td>\n<td id=\"tcolonne2\">Net Profit between THB 300,000 &amp;<br \/>\nTHB 3 million<br \/>\nNet profit over THB 3 million<\/td>\n<td id=\"tcolonne3\">15%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Companies listed in the Stock Exchange of Thailand (SET)<\/strong><\/td>\n<td id=\"tcolonne2\">Net profit<\/td>\n<td id=\"tcolonne3\">20%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Companies newly listed in the SET<\/strong><\/td>\n<td id=\"tcolonne2\">Net profit<\/td>\n<td id=\"tcolonne3\">20%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Companies newly listed in the Market for Alternative Investment (MAI)<\/strong><\/td>\n<td id=\"tcolonne2\">Net profit<\/td>\n<td id=\"tcolonne3\">20%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Banks deriving profits from International Banking Facilities (IBF)<\/strong><\/td>\n<td id=\"tcolonne2\">Net profit<\/td>\n<td id=\"tcolonne3\">10%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Foreign company engaging in international transportation<\/strong><\/td>\n<td id=\"tcolonne2\">Gross receipts<\/td>\n<td id=\"tcolonne3\">3%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Foreign companies not carrying on business in Thailand but receiving dividends from Thailand<\/strong><\/td>\n<td id=\"tcolonne2\">Gross receipts<\/td>\n<td id=\"tcolonne3\">10%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Foreign companies not carrying on business in Thailand but receiving other types of income apart from dividends from Thailand<\/strong><\/td>\n<td id=\"tcolonne2\">Gross receipts<\/td>\n<td id=\"tcolonne3\">15%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Foreign companies disposing profit out of Thailand<\/strong><\/td>\n<td id=\"tcolonne2\">Amount disposed<\/td>\n<td id=\"tcolonne3\">10%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne1\"><strong>Profitable association and foundation<\/strong><\/td>\n<td id=\"tcolonne2\">Gross receipts<\/td>\n<td id=\"tcolonne3\">2% or 10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ktgmoiyh-9725464974e8bb9319d96c11d5ac8e4d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>Who is considered as a taxable person in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The following entities have a duty of paying corporate income tax:<\/p>\n<ol>\n<li>A company or juristic partnership incorporated under Thai law<\/li>\n<li>A company or juristic partnership incorporated under foreign laws that:<br \/>\n&#8211; Conducts business in Thailand<br \/>\n&#8211; Has an employee, an agent or a go-between whose purpose is to engage in business in Thailand and derive income or profits in Thailand.<br \/>\n&#8211; Does not conduct business in Thailand, but receives assessable income earned in Thailand.<br \/>\n&#8211; Distributes profit from conducting business in Thailand to other countries.<\/li>\n<li>A business operating in a commercial or profitable manner by a foreign government, organisation or any other juristic person established under a foreign law.<\/li>\n<li>Incorporated and unincorporated joint ventures.<\/li>\n<li>A foundation or association who generates revenue.<\/li>\n<li>A juristic person who is considered as a company or juristic partnership by the Government<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-2muls6-14816cf954896276cd957749621a09d4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>Are there any Tax incentives in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '  ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The Board of Investment (BOI) offers tax incentives for certain activities. The relevant activities are as follows:<\/p>\n<ul>\n<li>Agriculture and agricultural products<\/li>\n<li>Chemicals, paper and plastics<\/li>\n<li>Electronic industry and electrical appliances<\/li>\n<li>Light industry<\/li>\n<li>Mining, ceramics and basic metals<\/li>\n<li>Metal products, machinery and transportation equipment<\/li>\n<li>Services and public utilities<\/li>\n<li>Technology development and innovation<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1b4xxie-5acd6ae338e2049b642e5d933a54ed8b\">\n#top .hr.hr-invisible.av-1b4xxie-5acd6ae338e2049b642e5d933a54ed8b{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-1b4xxie-5acd6ae338e2049b642e5d933a54ed8b hr-invisible  avia-builder-el-96  el_after_av_toggle_container  avia-builder-el-last  av-desktop-hide'><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-19jv3qu-00975954640bd90a958f932f8f0ad9ed\">\n.flex_column.av-19jv3qu-00975954640bd90a958f932f8f0ad9ed{\nborder-radius:10px 10px 10px 10px;\n-webkit-border-radius:10px 10px 10px 10px;\n-moz-border-radius:10px 10px 10px 10px;\npadding:50px 50px 50px 50px;\nbackground-color:#ffffff;\n}\n<\/style>\n<div class='flex_column av-19jv3qu-00975954640bd90a958f932f8f0ad9ed av_two_fifth  avia-builder-el-97  el_after_av_three_fifth  el_before_av_hr  av-break-at-tablet flex_column_div '   ><section  class='av_textblock_section av-18nd9jq-2ebfd788b5ce58aeaec3c3f11e965c48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Explore other Services<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-f8qhi-8d0841a8387ded0449c325a136f91bcf\">\n#top .hr.hr-invisible.av-f8qhi-8d0841a8387ded0449c325a136f91bcf{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-f8qhi-8d0841a8387ded0449c325a136f91bcf hr-invisible  avia-builder-el-99  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-14l7zom-9acd2a00cadbdcaf3b2d7e13a7671c01'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/incorporation\/boi-company\/\">BOI Company<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/incorporation\/limited-company\/\">Limited Company<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/incorporation\/branch-office\/\">Branch Office<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/incorporation\/representative-office\/\">Representative Office<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/incorporation\/us-treaty-amity-company\/\">US-Thailand Treaty of Amity<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/share-transfert\/\">Share transfer<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/annual-general-meetings\/\">Meeting (AGM)<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/meetings-egm\/\">Meeting (EGM)<\/a><\/li>\n<li><a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/accounting-secretary\/close-a-company\/\">Close a company<\/a><\/li>\n<\/ul>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-12jfiyu-091963d7d5200e4beba7177283d44196\">\n#top .hr.hr-invisible.av-12jfiyu-091963d7d5200e4beba7177283d44196{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-12jfiyu-091963d7d5200e4beba7177283d44196 hr-invisible  avia-builder-el-101  el_after_av_two_fifth  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\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-111f2yu-3e7a644bc3a5f9efaccc187e04b64c3a\">\n.avia-section.av-111f2yu-3e7a644bc3a5f9efaccc187e04b64c3a{\nbackground-color:#ffffff;\nposition:relative;\n}\n.avia-section.av-111f2yu-3e7a644bc3a5f9efaccc187e04b64c3a .avia-divider-svg-top svg{\nheight:50px;\nwidth:calc(242% + 1.3px);\nfill:#dfeef6;\n}\n.avia-section.av-111f2yu-3e7a644bc3a5f9efaccc187e04b64c3a .avia-divider-svg-bottom svg{\nheight:50px;\nwidth:calc(288% + 1.3px);\nfill:#ffffff;\n}\n<\/style>\n<div id='av_section_11'  class='avia-section av-111f2yu-3e7a644bc3a5f9efaccc187e04b64c3a main_color avia-section-default avia-no-border-styling  avia-builder-el-102  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='avia-divider-svg avia-divider-svg-waves avia-divider-svg-top avia-svg-negative'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path d=\"M790.5,93.1c-59.3-5.3-116.8-18-192.6-50c-29.6-12.7-76.9-31-100.5-35.9c-23.6-4.9-52.6-7.8-75.5-5.3\n\tc-10.2,1.1-22.6,1.4-50.1,7.4c-27.2,6.3-58.2,16.6-79.4,24.7c-41.3,15.9-94.9,21.9-134,22.6C72,58.2,0,25.8,0,25.8V100h1000V65.3\n\tc0,0-51.5,19.4-106.2,25.7C839.5,97,814.1,95.2,790.5,93.1z\"\/>\n<\/svg><\/div><div class='avia-divider-svg avia-divider-svg-waves avia-divider-svg-bottom avia-svg-negative'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path d=\"M790.5,93.1c-59.3-5.3-116.8-18-192.6-50c-29.6-12.7-76.9-31-100.5-35.9c-23.6-4.9-52.6-7.8-75.5-5.3\n\tc-10.2,1.1-22.6,1.4-50.1,7.4c-27.2,6.3-58.2,16.6-79.4,24.7c-41.3,15.9-94.9,21.9-134,22.6C72,58.2,0,25.8,0,25.8V100h1000V65.3\n\tc0,0-51.5,19.4-106.2,25.7C839.5,97,814.1,95.2,790.5,93.1z\"\/>\n<\/svg><\/div><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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-z3mnfq-b88d61b8ae7795158ba90acba2721ca3\">\n#top .hr.hr-invisible.av-z3mnfq-b88d61b8ae7795158ba90acba2721ca3{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-z3mnfq-b88d61b8ae7795158ba90acba2721ca3 hr-invisible  avia-builder-el-103  el_before_av_two_fifth  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-yagesm-baf4f9c1f1f1a0eb3744978a46d90efc sc-av_two_fifth av-break-at-tablet-flextable av-equal-height-column-flextable'><div class='flex_column av-yagesm-baf4f9c1f1f1a0eb3744978a46d90efc av_two_fifth  avia-builder-el-104  el_after_av_hr  el_before_av_three_fifth  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-middle '   ><\/div><div class='av-flex-placeholder'><\/div><div class='flex_column av-v6ykc6-1c4480f6fe405934db9a41a123b9869b av_three_fifth  avia-builder-el-106  el_after_av_two_fifth  el_before_av_hr  av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-middle '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-thz4ue-d880cd458c2c74cd394fc5ff12090ef8\">\n#top .hr.hr-invisible.av-thz4ue-d880cd458c2c74cd394fc5ff12090ef8{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-thz4ue-d880cd458c2c74cd394fc5ff12090ef8 hr-invisible  avia-builder-el-107  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-r49kli-5b4633761895628435f14ec6fe9793b0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock h3_bleu'  itemprop=\"text\" ><h3>Question Before You Begin? *<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-qdikdy-dff67216fe5ea960e4db4d706af2b51e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-desktop-hide avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: center;\">Question Before You Begin? *<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-o43jeu-27be6c8760165a28854bf65370de8fe3\">\n#top .hr.hr-invisible.av-o43jeu-27be6c8760165a28854bf65370de8fe3{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-o43jeu-27be6c8760165a28854bf65370de8fe3 hr-invisible  avia-builder-el-110  el_after_av_textblock  el_before_av_codeblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<section  class='av_textblock_section av-kgbo3a-352fabe455a31c69dc5ef304bf2ba2ce'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>(*) This Conversation is intended to provide basic answers to questions you may have. But it is not a <a href=\"https:\/\/belaws.com\/thailand\/legal-corporate-accounting\/immediate-consultation\/\">Lawyer&#8217;s Consultation<\/a>.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ixp5c6-78690cb4e52bc36cdd83177b779c5d70\">\n#top .hr.hr-invisible.av-ixp5c6-78690cb4e52bc36cdd83177b779c5d70{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-ixp5c6-78690cb4e52bc36cdd83177b779c5d70 hr-invisible  avia-builder-el-113  el_after_av_textblock  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-left  avia-builder-el-114  el_after_av_hr  el_before_av_button  bouton-cta' ><a href='https:\/\/belaws.com\/thailand\/whatsapplink\/'  class='avia-button av-hqld52-665a51b4839f02c9aaeacfa5c9745bcc avia-icon_select-yes-right-icon avia-size-large avia-position-left av-medium-hide av-small-hide av-mini-hide avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Schedule a call<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue854' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-115  el_after_av_button  avia-builder-el-last  bouton-cta' ><a href='https:\/\/belaws.com\/thailand\/whatsapplink\/'  class='avia-button av-gbtqdy-f22cc36677aa70d3b5c53cd1822a4c45 avia-icon_select-yes-right-icon avia-size-large avia-position-center av-desktop-hide avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Schedule a call<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue854' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 -->\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ea24ja-b97a93974538eac2e221d3406dd0e462\">\n#top .hr.hr-invisible.av-ea24ja-b97a93974538eac2e221d3406dd0e462{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-ea24ja-b97a93974538eac2e221d3406dd0e462 hr-invisible  avia-builder-el-116  el_after_av_three_fifth  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\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-bqxqee-592b728400436950eb8fb8d57149cb3d\">\n.avia-section.av-bqxqee-592b728400436950eb8fb8d57149cb3d{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='blog'  class='avia-section av-bqxqee-592b728400436950eb8fb8d57149cb3d main_color avia-section-default avia-no-border-styling  avia-builder-el-117  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-1814'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b40z1i-dff7f736f12907c28c1de633d4b600b2\">\n#top .hr.hr-invisible.av-b40z1i-dff7f736f12907c28c1de633d4b600b2{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-b40z1i-dff7f736f12907c28c1de633d4b600b2 hr-invisible  avia-builder-el-118  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-8u6iie-2dec077f2a3bdc5b68cfd7507d817a99'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: center;\">The last 3 posts of our blog<br \/>\nBelaws Thailand<\/h3>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7xsqx2-fe893a0dce1484ce876b4357a6b5c070\">\n#top .hr.hr-invisible.av-7xsqx2-fe893a0dce1484ce876b4357a6b5c070{\nheight:40px;\n}\n<\/style>\n<div  class='hr av-7xsqx2-fe893a0dce1484ce876b4357a6b5c070 hr-invisible  avia-builder-el-120  el_after_av_textblock  el_before_av_masonry_entries  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div id='av-masonry-1' class='av-masonry av-6c24o6-e99aa0d22013f738616792ae98ac180e noHover av-flex-size av-large-gap av-hover-overlay- av-masonry-animation- av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries av-medium-columns-overwrite av-medium-columns-2 av-small-columns-overwrite av-small-columns-2 av-mini-columns-overwrite av-mini-columns-1 '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/nominee-shareholding-structures\/\"  id='av-masonry-1-item-17112' data-av-masonry-item='17112' class='av-masonry-entry isotope-item post-17112 post type-post status-publish format-standard has-post-thumbnail hentry category-legal  av-masonry-item-with-image' title=\"nominee-shareholder-structure-thailand-foreign-ownership\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-17114 avia-img-lazy-loading-not-17114\" src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-705x570.png\" title=\"nominee-shareholder-structure-thailand-foreign-ownership\" alt=\"Legal Services Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/04\/nominee-shareholder-structure-thailand-foreign-ownership.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\"><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand Targets Nominee Shareholding Structures<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >21\/03\/2026<br \/>\r\nThailand increases scrutiny on nominee shareholders. Learn the risks, penalties, and compliant options for foreign business ownership.<\/div><span class='av-masonry-date meta-color updated'>April 3, 2026<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/company-creation-in-thailand\/\"  id='av-masonry-1-item-17100' data-av-masonry-item='17100' class='av-masonry-entry isotope-item post-17100 post type-post status-publish format-standard has-post-thumbnail hentry category-legal  av-masonry-item-with-image' title=\"company-creation-in-thailand-hidden-costs-dashboard\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-17102 avia-img-lazy-loading-not-17102\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-705x570.webp\" title=\"company-creation-in-thailand-hidden-costs-dashboard\" alt=\"Person reviewing business finances on a computer, illustrating hidden costs of company creation in Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-705x570.webp 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-1030x832.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-1536x1241.webp 1536w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-1500x1212.webp 1500w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2026\/02\/company-creation-in-thailand-hidden-costs-dashboard.webp 1786w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >What are the Hidden Costs of Company Creation in Thailand?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >27\/02\/2026<br \/>\r\nA detailed guide to the hidden costs of company creation in Thailand, from FBA restrictions and BOI investment requirements to visas, audits, and labour law obligations.<\/div><span class='av-masonry-date meta-color updated'>February 27, 2026<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/thailand-import-tax\/\"  id='av-masonry-1-item-17058' data-av-masonry-item='17058' class='av-masonry-entry isotope-item post-17058 post type-post status-publish format-standard has-post-thumbnail hentry category-legal  av-masonry-item-with-image' title=\"Import in Thailand \u2013 Taxes, Duties, and Regulations for Importers\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-17060 avia-img-lazy-loading-not-17060\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-705x570.webp\" title=\"Import in Thailand \u2013 Taxes, Duties, and Regulations for Importers\" alt=\"Illustration of global logistics routes with cargo ship, airplane, and freight trucks connecting international trade hubs, representing import in Thailand and global supply chain operations.\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-705x570.webp 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-1030x832.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/11\/Import_imresizer.webp 1255w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand Import Tax, What is Coming for 2026<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >28\/10\/2025<br \/>\r\nMarital assets in Thailand explained, learn how divorce property division works under Thai law, including rules for dividing assets, debts, and marital residence.<\/div><span class='av-masonry-date meta-color updated'>November 21, 2025<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3wb9ja-c191ded29406c7168db50479f14a0cf1\">\n#top 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