NO&T Thailand Legal Update
Background
On 9 June 2020, the Cabinet of Thailand approved a bill amending the Revenue Code to impose a value added tax (the “VAT”) on overseas providers providing services through digital platforms (“e-Services”) into Thailand (the “Bill”). This amendment is intended to apply to e-Services such as e-commerce, marketing and advertisements, games and applications, movies and digital content, airlines and hotel agents, cloud computing, investments and gambling.
The key details of the Bill are summarized below:
(September 2025)
Kenji Horiuchi, Kaito Mori (Co-author)
(May 2025)
Takashi Saida
(May 2025)
Koichiro Yoshimura
(May 2025)
Shigeki Minami
(September 2025)
Kenji Horiuchi, Kaito Mori (Co-author)
(May 2025)
Takashi Saida
(May 2025)
Koichiro Yoshimura
(May 2025)
Shigeki Minami
Nopparak Yangiam, Parot Promkam (Co-author)
Yothin Intaraprasong, Yosuke Konno (Co-author)
(April 2025)
Keiji Tonomura, Akira Komatsu (Co-author)
(April 2025)
Shiro Kato, Chihiro Shimaoka (Co-author)
Nopparak Yangiam, Parot Promkam (Co-author)
(April 2025)
Shiro Kato, Chihiro Shimaoka (Co-author)
Tsutomu Endo
(November 2024)
Masayuki Fukuda
Supasit Boonsanong, Thananya Pholchaniko, Phareeya Yongpanich (Co-author)
Patricia O. Ko
Claire Chong, Nozomi Kato (Co-author)
Yuan Yao Lee
Supasit Boonsanong, Thananya Pholchaniko, Phareeya Yongpanich (Co-author)
Patricia O. Ko
Claire Chong, Nozomi Kato (Co-author)
Yuan Yao Lee
Supasit Boonsanong, Thananya Pholchaniko, Phareeya Yongpanich (Co-author)
Nopparak Yangiam, Parot Promkam (Co-author)
Shunsuke Minowa, Poonyisa Sornchangwat (Co-author)
Shohei Sasaki, Shunsuke Minowa, Poonyisa Sornchangwat, Kwanchanok Jantakram (Co-author)
