Category Archives: News & Articles

ภาษีที่ดิน และสิ่งปลูกสร้าง (Download pdf)

The Government of Thailand recently deposited the instrument of accession to the Madrid Protocol for the International Registration of Marks with the Director-General of the World Intellectual Property Organization (WIPO) on August 7, 2017 with an effective date in Thailand on November 7, 2017. (Download pdf)

The Labour Protection Act B.E. 2541 (1998) has been amended by the Labour Protection Act (No. 6) B.E. 2560 (2017). The amendment was published in the Royal Thai Government Gazette on 31 August 2017 and came into force on 1 September 2017.

The main amendments are:

1. In fixing the minimum wages, the Wage Committee must take into account the wages that the employees were already receiving and for the purpose of promoting employment, the Committee may fix minimum wage rates for a particular type of business or for all businesses different from those previously prescribed for those businesses or to fix in the minimum wages for any specific locality.

Based on the above, students, trainees, the elderly or handicapped persons may be subject to different minimum wage rates.

2. The provisions of Section 108 of the Labour Protection Act B.E. 2541(1998) was repealed by the Order of the Leader of the National Council for Peace and Order No. 21/2560, Re: Amendment of Laws to Facilitate Business Operations, dated 4th April 2017. The amendment did away with the requirement to file work rules with the Labour Protection Office.

3. The provision of Section 118 of the Labour Protection Act B.E. 2541(1998) was amended by Section 118/1 to the effect that a retirement agreed upon between the employer and the employee or as prescribed by the employer shall be regarded as a termination of employment; as such, the employee shall be entitled to severance pay.

In the absence of any agreement on retirement, once the employee has reached the age of sixty years old upwards, he/she shall have a right to declare his/her intention to retire, by notifying the employer. The declaration of intention to retire shall become effective after 30 days from the date it is made. In such event, the employer shall make severance pay to the retiring employee as stated in Section 118.

4. A violation of Section 118/1 shall be punished by imprisonment not exceeding 6 months, or fine not exceeding Baht 100,000.- (One hundred thousand), or both.

Previously, certain laws imposed strict liability on directors in that director were presumed to be jointly liable with the company in committing an offence, unless it can be proved that the director did not aid and abet the commission of such offence. However, as from 12 February 2017 onwards, when the Act Amending the Laws on Criminal Liabilities of Representatives of Legal Entities B.E. 2017 came into force, directors may be held criminally liable with the company for an act which the law prescribes as an offence and subject to punishment, only if such offence resulted from the instructions or action of such directors; or the directors had a duty to give instructions or take action, but omitted to do so, resulting in the company committing the offence.

For more information or assistance, please contact: Anong Seehapan, E-mail: anongs@ilct.co.th

The Revenue Code was amended by Act (No. 44) B.E. 2560 (2017), revising the personal income tax scale, effective for the 2017 personal income tax for which the return must be filed in 2018, as follows:

For more information or assistance, please contact: Anong Seehapan, E-mail : anongs@ilct.co.th or
Laeard Ketwat , E-mail : laeardk@ilct.co.th