Le­gal Up­dates

Thai-American Business (T-AB) Magazine - - Contents -

On Jan­uary 22 the Na­tional Leg­isla­tive As­sem­bly ( NLA) ap­proved the draft of an Act to change the statu­tory cor­po­rate in­come tax rate in the rev­enue Code from 30% to 20%. The change will be ef­fec­tive for com­pa­nies and ju­ris­tic part­ner­ships with ac­count­ing pe­ri­ods be­gin­ning on or af­ter Jan­uary 1, 2016. The Act is now in the process of be­com­ing law. For more in­for­ma­tion con­tact Price­wa­ter­house­coop­ers at pwc. taxan­dle­gal. thai­land@ th. pwc. com

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