Thailand Law Blog

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 […]

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Child Custody Under Thai law

Aside from divorce, child custody proceedings under Thai law may arise where it is alleged that a parent or guardian is not fit or should not be allowed to exercise parental power. Specifically, Section 1582 of the Civil and Commercial Code provides that where a parent or guardian is “adjudged incompetent or quasi-incompetent, or abuses […]

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NCPO has tentatively agreed to impose inheritance tax in Thailand

There is currently no inheritance tax in Thailand but recent news is that National Council for Peace and Order (NCPO) has tentatively agreed in principle to impose an inheritance tax to reduce wealth inequities. It has been reported that the Ministry of Finance is looking at a graduated inheritance tax between 5 person and 30 […]

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Defenses to Defamation

Under Thai law, defamation is generally the act of imputing something regarding a person to a third person that is likely to damage the reputation of that person. Unlike in some other jurisdictions where the act of defamation only carries civil liability, defamation is a criminal offense in Thailand punishable by up to one year […]

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International Headquarters and International Trade Centers

Siam Legal has extensive experience in working with foreign investors to help them establish their business operations in Thailand. For the convenience of our foreign clients, we prepare brief translations and synopses of Thai government announcements that directly or indirectly affect them. Recently, on January 15, 2015, the Department of Business Development issued an announcement […]

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Disinheritance from a Will

The Civil and Commercial Code generally provides two categories whereby a testator may disinherit one of his or her statutory heirs from a will. According to Section 1608, the testator “may disinherit any of his statutory heirs only by an express declaration of intention… by will” or “by writing deposited with the competent official.” Furthermore, […]

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A Look Around ASEAN: Myanmar

Despite recent reports that Thai investment in Myanmar has stagnated,1 the oncoming integration of the ASEAN Economic Community (AEC) in 2015 can only mean a greater flow of Thai capital into Myanmar and stronger economic ties between the two neighbors. In Myanmar, foreign investment is governed by a legal regime consisting of the Foreign Investment […]

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Applying for a Land Allocation License

Property developers in Thailand who are planning to construct a housing community must first request a land allocation license from the Land Department. The property developer must file an application according to the Land Development Act of B.E. 2543 (2000) which requires the following evidence and details: The title deed or other document evidencing rights […]

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Types of Foreign Business Authorization

A common source of confusion for foreign entrepreneurs in Thailand is the difference between a Foreign Business License and a Foreign Business Certificate. Both documents are a form of authorization for foreigners to engage in any business that are restricted under the Foreign Business Act of 1999, but which to apply is completely different situations. […]

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Types of Criminal Punishments in Thailand

If you commit a crime in Thailand, the Thai Criminal Code lists several possible punishments. This article gives a short review on the possible punishments, that are included in the Thai Criminal Code. According to section 18 of the Criminal Code, the possible punishments that may be imposed are: Death Imprisonment Confinement Fine Forfeiture of […]

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