Payroll Section - Doing Business
You will find here a series of summaries providing an overview of useful payroll regulations, processes and payroll issues for Doing Business in Thailand.
Thai WHT for Foreigners Abroad
Generally, withholding tax is imposed under the Thai Revenue Code when a person has assessable income in accordance with Section 40.
90 Day Report by Post
The Immigration Bureau has announced that the 90 day reporting requirement can now be made by registered post.
Tax Filing Reminder 2012
A reminder that tax payers must file their 2010 annual personal income tax returns (PND90 & PND91), with any tax payment by 31 March 2011.
Work permit and visa application process in Thailand
The following article outlines the application procedures and criteria for: Thai non-immigrant ‘B’ and ‘O’ visas and visa extensions at the Thai Immigration Bureau; work permits at the Thai Department of Employment, Ministry of Labour; re-entry permits and notification of 90-days’ stay. Examples of key documents required are also noted, such as: company affidavit; shareholders list; financial statements (audited).
Thai Employment Law – Termination of an Employee
In general, under Thai labour law, the termination of an employee can be at the initiative of the employer (by dismissal) or of the employee (by resignation). This article look’s at when to notify an employee in the event of termination.