Pongphan Narasin Director - Taxation Practice
Pongphan Narasin is the Director – Taxation Practice at Mazars Thailand. She has over 20 years’ tax experience working with international accounting and law firms in Thailand.
Pongphan has expertise and experience in both tax compliance and tax consulting on personal income tax, corporate tax and indirect taxes. She also possesses experience advising organizations on corporate reorganizations, Thai and international tax planning and cross border transactions.
Pongphan has also been involved in planning and supervising a number of tax reviews and due diligence works.
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Pages associated to Pongphan Narasin
Services
- Doing M&A in Asia Pacific: Tax traps and structuring opportunities
- Global tax credits & incentives
- Tax dispute resolution
- Tax compliance
- M&A tax
- Global mobility & employment tax
- Private client tax
- National & domestic tax
- Tax due diliegence
- Tax investigations and tax refunds
- Transfer Pricing | Forvis Mazars | Thailand
- Withholding Tax
- Indirect Tax
- Personal tax
- Corporate tax
- COVID-19 global tax and law tracker in 2020
- Tax Advisory Services
Insights
- Q&A published on foreign-sourced income
- Reduced VAT rate of 7% is extended for another year
- Thai personal income withholding tax to be filed in 2024
- Thailand Tax – Foreign-sourced income to become taxable from 2024
- Extension of a special tax deduction for STEM employee training cost
- Extension of a special tax deduction for STEM employee cost
- Extension of double tax deduction for investing in an automation system
- New measures for companies impacted by the global minimum tax announced by the Board of Investment of Thailand (“BOI”)
- Reduction in tax on land and buildings
- Thailand to start the automatic exchange of information this year
- Extension of withholding tax reduction to promote e-withholding tax system
- Extended deadlines for e-filing
- Payment of stamp duty for electronic instruments
- Foreign actors granted exemption from personal income tax for five years
- “Shop Dee Mee Kuen” tax rebate scheme
- Royal Decree on VAT exemption for data hosting services
- Tax implications of New Year’s gifts and events
- Claiming tax deductions for SSF and RMF investments
- Filing past due tax returns through the Revenue Department’s e-filing system
- Income tax exemption for gains from disposal of shares in companies in targeted industries
- Tax implications of gifts to customers
- Mazars in Thailand technical update – August 2022
- Reminder about filing half-year corporate income tax returns
- Tax measures to support tourism and related industries
- Additional tax deduction for the purchase of biodegradable plastic products
- Tax issues relating to trading inventory
- Corporate income tax exemption for benefits received for government projects
- Update on the transfer-pricing disclosure form
- Reduction in Social Security Fund contributions
- Deduction for the purchase of COVID-19 antigen self-test kits
- Additional deduction for the purchase of biodegradable plastic products
- Extension of deadline for filing transfer-pricing disclosure form for 2020
- VAT and personal income tax exemption for trading cryptocurrencies or digital tokens
- Extension of deadline for filing transfer-pricing disclosure form for 2020
- VAT and personal income tax exemption for trading cryptocurrencies or digital tokens
- Personal income tax implications of cryptocurrency / digital tokens
- Personal Income Tax exemptions for Long Term Resident Visa holders
- Reduction of transfer and mortgage fees for residential property
- Corporate income tax exemption from government projects
- Additional tax deduction for SMEs to acquire a computer program
- Extension of filing deadline for country-by-country report
- Additional deduction for the employment of ex-convicts
- Additional tax deduction for SMEs to use a computer program
- Additional deduction for the purchase of antigen test kits
- Mazars in Thailand technical update – November 2021
- New e-filing system
- Requirements for Country-by-Country Report in Thailand
- Information / documents required for the local transfer-pricing file
- Mazars in Thailand technical update – October 2021
- Application form for a good or registered exporter
- Additional tax deduction for the purchase of antigen test kits
- Extension of the reduced VAT rate
- Waiver or reduction of tax penalties
- Tax filing deadline extensions - August 2021
- Update on VAT registration of e-services
- Guidelines on VAT imposed on e-services
- E-commerce tax rulings
- Tax filing deadline extensions - June 2021
- Doing M&A in Asia Pacific
- Mazars in Thailand technical update – May 2021
- OECD Guidance on Transfer Pricing implications of Covid-19 pandemic
- Transfer-pricing disclosure form
- Revenue and expenses in relation to related-party transactions
- VAT imposed on e-services
- Requirement for e-filing of the TP disclosure form
- Amendment of debt thresholds for writing off bad debts
- Tax filing deadline extensions - April 2021
- Reduction of land and building tax by 90% for 2021
- Extension of the grace period for filing a tax return electronically
- Additional deduction for an investment in new machinery
- Tax measures to support the electronic tax system
- Additional deduction of interest expenses
- New Year’s events for employees
- No requirement for foreign licence in 3 businesses
- Revenue and expenses to related-party transactions
- Deduction for an investment in new machinery in 2020
- Use of foreign currencies for CIT purposes
- Personal income tax deduction for domestic goods or services
- Fine reduction for filing the TP disclosure form
- Ministerial Regulations on transfer pricing
- Copies of corporate documents no longer required
- Extension of the reduced value-added tax rate
- Reminder about filing half-year corporate income tax returns
- Reduction in withholding tax rates and e-withholding tax
- Additional deduction of interest and wage expenses
- e-Payment requirement for tax returns
- Deduction of three times wage expenses
- Tax incentives for donations to support education extended
- Value added tax imposed on e-services
- Deadline for submitting transfer-pricing disclosure form extended
- Reduction of land and building tax by 90% for 2020
- New Tax Filing Extension Deadlines
- Corporate income tax refunds via Prompt Pay
- Tax measures on the production base relocation
- Deadlines for Filing Taxes Extended in 2020
- Tax Measures on COVID-19
- Double deduction of expenses for domestic training
- Extension of deadline for filing annual PIT return
- No evidence for an insurance premiums deduction
- Mutual fund products for long-term savings
- Postponement of land and building tax collection
- Tax costs for online advertising to a foreign firm
- Mazars presented at 19th Law Seminars by KTCC
- Tax treatment of employee termination payments
- Update on cancellation of tax incentives
- Tax implications of New Year’s gifts and events
- Transfer-pricing disclosure form in 2019
- Reduced value-added tax rate extended
- Update on electronic tax filing and documentation in Thailand
- Extension of the reduced VAT rate
- Reminder About Filing Half-Year CIT Returns
- Payment of Stamp Duty for Electronic Instruments
- Tax deduction on e-tax system investments
- Tax deductions to stimulate the economy
- Update on International Business Centre
- Consent required for interest on savings to be tax exempt
- Deposit and Transfer Transactions Reporting
- New land and building tax act in 2019
- New Tax Amnesty
- Tax Incentives for ROH, IHQ, and ITC Cancelled
- No cheques for personal income tax refunds
- Tax Return e-Filing Deadline Extended Again
- Update on significant changes to tax incentives
- Personal income tax allowances
- Tax deduction for a second child
- e-Donation system
- New land and building tax act in 2018
- New Transfer-Pricing Law
- Reduced value-added tax rate (VAT) extended
- Significant changes to tax incentives
- Update on the draft transfer pricing law
- Revised DTA between Thailand and the Philippines
- Update on the draft transfer-pricing law
- Tax deduction of up to 60,000 baht for childbirth
- Reduced VAT Rate Extended
- New Tax Law on Cryptocurrency and Digital Tokens
- Tax exemption for domestic tours
- Draft law on the taxation of digital assets
- VAT on foreign e-commerce business
- Draft Transfer-Pricing Law Approved By Cabinet
- Tax incentives listed as harmful by the OECD
- Tax Issues that the New Year Brings
- Tax incentives for the sale of gold bars
- Corporate income tax exemption on subsidies
- Tax deduction for health insurance premiums
- Personal income tax benefits for employees
- Tax benefits to register a company
- Tax deduction for the purchase of computer software
- Personal Income Tax Benefits Announced
- Tax measures to incentivise registrations
- Changes to the method of paying Stamp Duty
- Tax Privileges for e-Payment
- Filing Hard Copies of the Financial Statements
- Individuals to register a company or partnership
- Non-deductible tax penalties, surcharges and fines
- Additional deduction for employing elderly people
- Tax Benefits for Individuals
- BOI Exemption from Income Tax
- Does Thailand have specific transfer pricing laws?
- e-Filing Deadline Extended Again
- Using foreign currency for Thai corporate tax
- Basis of Thai personal income tax
- Change in tax base
- Extension of Reduced VAT Rate
- Brochure for Transfer-pricing Services in Thailand
- Promoting investment in southern border provinces
- PIT incentives under the IHQ programme
- Depreciation of a car used for R&D
- Tax benefits from a life insurance savings account
- Conditions on the tax deduction during Songkran
- Tax deduction for OTOP purchases
- Length of time to hold LTF units increased
- Tax treatment of BOI losses
- Withholding tax on a rental fee under a leasing agreement
- Double tax deductions for capital expenditure
- Stamp Duty
- New Thai personal income tax structure
- New SME tax rates
- Extension of the reduced personal income tax rate
- VAT filing extension
- Permanent corporate income tax rate of 20%
- Tax benefit for first-time home buyers
- Tax Exemption for SMEs
- Tax Amnesty
- Thai sourced income and residence rules
- Incentives for automotive industry
- Opportunity for homebuyers
- Additional “reasonable excuse” for half-year tax
- New SME tax rates proposed
- Gift Tax
- New Provident Fund Act
- Inheritance Tax Act
- Maximum amount of tax deductible LTF and RMF units
- New Excise Tax Rates on Cars
- New International Headquarters Incentives
- Tax relief on Donations to Nepal
- New Transfer Pricing Regulations
- Changes to the Provident Fund
- Are capital gains subject to withholding tax?
- Are dividends subject to withholding tax?
- Does my company need to be VAT registered?
- Stamp Duty Payment
- What are the corporate income tax obligations?
- Repeal of Tax Exemption
- Tax E-filing Deadline Extended
- Tax Incentives on Personal Travel Costs
- New Year Need Not Be Taxing
- Introduction of Inheritance and Gift Tax
- Royal Decree for the Reduction of PIT Rates
- Due Date for Claiming a Tax Refund Extended
- Tax Measures for Boosting Domestic Tourism
- Taxing Bodies of Persons and Ordinary Partnerships
- CIT and PIT Cuts Maintained
- Tax Reform – September 2014 Update
- Tax Treatment on Employee Termination Payments
- Tax Ruling on Teachers’ Remuneration
- BOI: Taxing Foreign Exchange Gains
- Manually Amending the Tax ID on Tax Invoices
- Debt Restructuring in a Subsidiary
- Tax Issues when Reducing Share Capital
- SBT Exemptions Legalised by Royal Decree
- Tax Exemption for Subsidies Incentives
- Tax Benefits for e-Filing Extended
- New Tax Invoice Requirements Postponed Until 2015
- Tax Exemption for Political and Southern Unrest
- PIT Exemption for Cars Replaced after the Floods
- Tax Incentives for Overseas Trade Fairs
- Tax Ruling on IT Services by an Overseas Company
- VAT Implications on a Virtual Office
- Tax Ruling Services Provided Outside Thailand
- 200% Allowance and Deduction for Donations
- FATCA: Thai Cabinet Approves Draft
- Tax Incentives to Promote Stable Economic Growth
- Half-Year Corporate Tax Return Filing Reminder
- Tax Measures to Support SMEs
- New VAT Compliance Rules, effective 2014
- SMEs Income Tax Exemption Threshold Raised
- Married Couples Allowance for a Disabled Child
- Withholding Tax on Chartered Sea-Going Vessels
- A Reminder of the NACC’s Requirements
- Tax Measures to Promote National Sport
- Jewellery Industry Tax Incentives
- Changes in Tax Filing Options for Married Couples
- Using the 13 Digit Tax ID Number
- Annual Signboard Tax Filing Reminder
- Annual Personal Income Tax Return Filing Reminder
- Tax Filing Reminder for House and Land Owners
- VAT Refunds for Exporters
- Corporate Tax Exemption on Replacement Machinery
- Social Security Rate Remains at 4% for 2013
- Amendment to Married Couples’ Tax Filing from 2012
- Personal Income Tax Rate Reduced
- 7% VAT Rate Extended for Another Two Years
- Tax Incentives for Goods Exhibitions
- Tax Incentives for Infrastructure Funds
- Personal Income Tax Returns - New Guidelines for Spouses
- Apportioning Purchase VAT
- NACC Requires Additional Reporting on Government Procurement Contracts
- Ruling on Filing Separate Tax Returns for Husband and Wife
- Personal Income Tax Exemptions for Capital Gains
- Mazars Thailand Tax Update - Stamp Duty on Credit Service Agreements
- Personal Income Tax Exemption on Dividends
- Personal Income Tax Deductions For Flood Victims
- Tax Incentive Scheme Announced by the BOI
- Thai Revenue Department Allows Electronic Invoicing
- Mazars Thailand Tax Update - Personal Income Tax Returns
- Changes in Regional Operating Headquarter Rules
- Revenue Department Announces New Deadlines for Tax e-Filing
- Tax Filing Deadlines – April 2012
- Guidelines for Claiming Tax Deductions:Flood Case
- Change in ID Used for Tax Filing
- Signboard Tax in Thailand
- Another Flood Relief Measure for Individuals
- Depreciation Allowance for Energy Saving Assets
- Donations that Cannot be Deducted from Income Tax
- Corporate Income Tax Rate Reduction
- Tax Relief Measures for BOI Companies Announced
- Write it off as a tax deductible expense
- Income tax for a house during the floods
- RO assess the market rate on an interest-free loan
- First Home Owner's Tax Incentive
- Mazars Thailand Flooding Update - Tax Submission Deadline Extension
- Proposed Reduction in Corporate Income Tax Rates
- Tax Flood Relief Measures for BOI Promoted Companies
- Information for Businesses Impacted by the Floods
- Specific Business Tax Reduction
- Specific Business Tax Payable on Loans to Directors
- CIT Reductions and Exemptions for IPC
- International Procurement Centre Tax Measures
- Thailand’ Board of Investment Foreign Applications Increase
- Crackdown on foreign nominee land sales
- Tax Deduction for Educational Institutes
- Tax Relief for Donations to National Disasters
- Tax Filing Reminder 2012
- Thailand’s Revenue Department Must Chase After Trillions
- Thailand's Board of Investment agrees tax incentives for 13 projects
- Toyota warns about impacts of Thailand tax reform
- Thailand’s Insurers want Tax Incentives for Listing
- New Tax Incentives for Regional Operating Headquarters in Thailand
- Tourist Industry Tax Incentives - CIT
- Tourist Industry Tax Incentives - PIT
- PIT Exemption of UK National Expatriate Teachers
- How to Protect Your Personal Income
- Extending the 7% VAT Rate
- Tax Measures to Assist Business Operators
- Boosting Travel Industry by New Tax Incentives
- New tax measures for Regional Office Headquarters
- Further tax and legal measures announced
- Tax Update - April VAT and SBT filing delayed
- Tax filing deadline extensions announced
- Tax Exemptions for Gemstones Import and Sale
- March Value Added Tax (‘VAT’) returns deadline extended
- Tax News – Extension of Property Incentives
- Reviewing the Tax Privileges for Setting up ROH
- Value Added Tax (‘VAT’) in Thailand
- Withholding Tax in Thailand
- Corporate Income Tax in Thailand