News & Update

What to Do When Accounting Records Are Lost or Damaged by a Disaster in Thailand
5 October 2026
What to Do When Accounting Records Are Lost or Damaged by a Disaster in Thailand
When a disaster (such as flooding, windstorm, or fire) causes accounts or supporting accounting documents to be lost or damaged, Section 15 of the Accounting...
VAT Allocation
31 August 2026
What Is Input VAT Allocation? A Guide to Tax Allocation and VAT Apportionment in Thailand
Input VAT allocation is the process of splitting input VAT on goods or services that are used for both VATable activities and activities that are...
Employee Welfare Fund
21 August 2026
Thailand’s Employee Welfare Fund Starts on 1 October 2026. What Companies Need to Prepare?– Q&A Guide
(First published: August 26, 2026; Last updated: September 16, 2026)A significant change to Thailand’s labour law framework is approaching. From 1 October 2026, employee and...
14 August 2026
Thailand’s 7% VAT Extended for Another Year: Understanding the Standard VAT Rate and Temporary Tax Reduction
In Thailand, it is common to hear that the VAT rate is 7%. However, many people may not be aware that the standard VAT rate...
30 June 2026
Tax Incentives to Promote Electronic Tax Systems Extended Until 2027
On June 16, 2026, the Cabinet approved a two-year extension of the tax incentive measures designed to promote the adoption of electronic tax (e-Tax) systems....
11 June 2026
2026 Land and Building Tax Update: Tax Rates, Payment Deadlines and Installment Options
For the 2026 Land and Building Tax, the Ministry of Interior issued a notification dated 28 November 2025 extending the implementation deadlines under the Land...
21 May 2026
⚠️ How to Pay Software & Cloud Service Fees Overseas Without Tax Risk— Based on Thai Revenue Department Ruling No. 0702/1626
In today’s business environment, companies increasingly rely on global technology services such as cloud infrastructure, SaaS platforms, and overseas software development teams. However, one common...
3 April 2026
What Should You Check Before Filing PND.50? A Corporate Tax Risk-Reduction Checklist
Before filing the annual corporate income tax return (PND.50), businesses should carefully review their accounting and tax information to ensure accuracy and completeness. This helps...
13 February 2026
Revenue Department Announces New Criteria : Corporate Income Tax Exemption for Large Commercial EV Investments
In accordance with Royal Decree No. 798 (issued on 9 September 2025) andRevenue Department Director-General Notification No. 464 (issued on 20 January 2026),the Revenue Department...
19 December 2025
【What is a Credit Note?】
Are you familiar with how a Credit Note is used? In Japan, Credit Notes are often associated with trade transactions.However, for companies located outside Japan,...
3 December 2025
Thailand Social Security Contribution Adjustment (Effective 2026)
On December 2, 2025, the Thai Cabinet approved in principle a draft ministerial regulation that sets the minimum and maximum wages used as the basis...
9 October 2025
A Milestone of Trust and Innovation: M&A Accounting and Tax Wins the Platinum Award
M&A Accounting and Tax Co., Ltd., has been honored with the “Platinum Award” in the Digital Accounting Firm Awards 2024, organized by the Department of...

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