Keywords: Mazars, Thailand, Tax, BOI, CIT, tax holiday
06 March 2017
However, the law has now changed. Under the new law, dividends paid out from profits made by the business shall be exempt from income tax for the recipient if the dividends are paid during the tax holiday or within 6 months of the tax holiday expiring. This law shall apply to dividends paid from 25 January 2017 onward.