Category: Administrative Law
Foreign Business License: Installation, Repair, and Maintenance Services
A common business activity for foreign multinationals that set up business operations in Thailand is installation, repair, and maintenance services. This refers to the installation, repair and maintenance of machinery, tools, and equipment used in the manufacturing process. However, this business activity falls within the scope of Category (21) of List Three of the Foreign […]
Challenging Condominium Resolutions under Thai Law
Do owners of condominium units in Thailand have the right to challenge unlawful resolutions passed by a general meeting of the condominium’s co-owners? The Condominium Act of B.E. 2522 (1979), amended as recently as 1999, has detailed rules regarding general meetings of the co-owners, but in fact does not have any provision addressing the cancellation […]
Import/Export Companies and Tax Implications for Defective Goods
A common problem faced by import/export companies is when goods that are ordered from overseas turn out to be defective. International traders in Thailand should be aware that there are tax implications arising under the Revenue Code regarding their defective stock. Further guidance is provided in Revenue Department Advisory Opinion No. Gor Kor. 0702/8141 issued […]
