Keywords: Mazars, Thailand, Tax, PIT, IHQ, BOI, Revenue Department, Ministry of Labour
2 November 2017
One of these conditions is that the employee must have obtained a valid work permit from the Ministry of Labour as a skilled or expert worker. In September 2016, the Thai Revenue Department issued a Notification of the Director-General of the Revenue Department which relaxes this condition. Under this notification, a qualified employee also includes an expatriate employee who is permitted, under the Investment Promotion Act of the Board of Investment, to work in Thailand, where such permission is obtained from 2 May 2016 onward.