タイにおける外国所得課税に関する新規制および検討中の法案
タイの税法の最近の動向は、タイに居住する個人に対する外国所得への課税の方法に変化をもたらすことを示唆しています。国際課税基準とタイの国際的な課税透明性イニシアティブへの参加を背景とするこれらの変更は、現在および将来の外国人居住者に影響を及ぼします。以下は、外国所得税に関する新しい規制と検討中の法案の概要です。
1. 外国所得税制の変更（2024年より適用）
財務省令第161/2566号および第162/2566号により、タイにおける外国所得課税方法が大幅に変更され、2024年1月1日から適用されます。
- 送金ベース課税：これまでは、タイに180日以上居住する個人は、外国所得を得たのと同じ暦年内にタイに送金された場合に限り、外国所得に対する課税の対象となっていました。そのため、多くの企業は、課税を避けるために送金を先延ばしにしていました。
- 新ルール：2024年1月1日以降、タイに持ち込まれた外国所得は、その所得がいつ発生したかにかかわらず、タイに持ち込まれた年に課税されることになります。これにより、これまでの課税繰延戦略は排除され、「同一暦年送金」から「送金」ベースの課税に移行します。ただし、このルールは2024年1月1日以前に生じた外国所得には適用されません。
2. 海外で発生する外国所得に関する検討中の法案
今後、タイの外国所得課税をより包括的に変更することが議論されています。
- 全世界所得課税方式: 提案された改正案は、まだ初期段階ですが、タイに180日以上居住する個人は、その所得がタイに持ち込まれていない場合でも、外国所得に対して納税を義務付けられる可能性があります。これは、送金ベースの課税から、タイに送金されたか否かに関係なく、「発生所得」（海外で発生した所得）への課税への移行を意味します。
- 国際的な透明性: これらの変更は、タイが「税務上の透明性と情報交換に関するグローバルフォーマル」に参加していることが背景にあります。加盟国間の金融情報の自動交換を通じて、タイの税務当局は、居住者が海外に保有する金融口座と収入に関する詳細なデータにアクセスできるようになります。
これらの改正はまだ初期の段階ですが、国会で承認されれば、この法律案は2025年に施行され、タイに居住する外国人だけでなく、海外で所得があるタイ国民にも影響を与える可能性があります。
3. 長期居住外国人に対する免除措置
このような変更が検討されていますが、タイ政府の定める特定の基準を満たす長期居住外国人に対する免税措置が存在します。この免税措置は、タイの発展に貢献する外国人を誘致し、定着させることを目的としており、対象となる個人に対して税金の一部が免除されます。
4. 今後について
タイの税制が厳格化するにつれ、外国所得のある個人にとってタックスプランニングは重要な役割を果たすことになるでしょう。新しい規則では、コンプライアンスを維持し、税負担を軽減するために、将来を見据えた戦略を採用することが不可欠となっています。
ILAWASIAでは、17年以上にわたり税務に関する専門知識を積み重ねてきており、これらの新しい税制に対応するクライアントをサポートする体制を整えています。
当事務所のサービスには以下が含まれます。
- 税務に関する法律相談
- 国際的なタックスプランニング戦略
- 外国所得税規制のコンプライアンス
タイ在住の方またはタイ在住予定の外国人の方、または外国所得のあるタイ国民の方はぜひILAWASIAにご相談ください。進化する税務環境に先んじて対応できるよう個別のガイダンスと専門的なサポートを提供いたします。
著者
Tanadee Pantumkomon, Partner
Wachinorot Siladet, Associate
Gensei Ohama, Attorney-in-Law
連絡先 : corporate@ilawasia.com
注記：このニュースレターは法的助言を提供するものではありません。あくまでも情報提供を目的としたものであり、専門的な法律相談に代わるものではございませんのでご留意ください。
New Regulations and Potential Laws on Foreign Income Tax in Thailand
Recent developments in Thailand’s tax laws signal a shift in how foreign income will be taxed for individuals residing in the country. These changes, driven by international tax standards and Thailand’s participation in global tax transparency initiatives, impact both current and potential foreign residents. Below is an overview of the new regulations and potential laws regarding foreign income tax:
1. Changes to Foreign Income Taxation (Effective 2024)
Under Director General Orders No. Por 161/2566 and Por 162/2566, significant changes to how foreign income is taxed in Thailand will take effect starting January 1, 2024:
- Remittance-Based Taxation: Previously, individuals residing in Thailand for 180 days or more were only subject to tax on foreign income if it was remitted to Thailand within the same calendar year in which it was earned. Many leveraged this by deferring remittance to avoid taxation.
- New Rule: From January 1, 2024 onwards, foreign income brought into Thailand will be taxed in the year it is brought into Thailand, regardless of when the income was earned. This eliminates the previous tax deferral strategy, marking a shift from “Same Calendar Year Remittance” to “Remittance” basis taxation.
2. Potential New Law on Foreign Income Arising Abroad
Looking further ahead, there are discussions about a more comprehensive change to Thailand’s foreign income taxation:
- Arising Income Concept: The proposed amendments, still in early stages, could require individuals residing in Thailand for more than 180 days to pay tax on foreign income, even if that income is not brought into Thailand. This represents a shift from taxing remitted income to taxing “The Arising Income” (income earned abroad), regardless of its movement into Thailand.
- International Transparency: These changes are driven by Thailand’s commitment to the Global Forum on Transparency and Exchange of Information for Tax Purposes. Through automatic exchanges of financial information between member countries, Thailand’s tax authorities will have access to detailed data about financial accounts and income held abroad by its residents.
While these amendments are still in the early legislative stages, if approved by Parliament, this potential law could take effect as early as 2025, impacting foreign nationals residing in Thailand as well as Thai citizens with income abroad.
3. Exemptions for Long-Term Foreign Residents
Despite these upcoming changes, exemptions exist for certain long-term foreign residents in Thailand who meet specific criteria set by the Thai government. These exemptions aim to attract and retain foreigners who contribute to the country’s development, offering tax relief to qualifying individuals.
4. Planning for the Future
As Thailand’s tax regime becomes more stringent, tax planning will play a critical role for individuals with foreign income. The new rules make it essential to adopt forward-looking strategies to remain compliant and mitigate tax burdens.
At ILAWASIA, we have over 17 years of expertise in taxation, and we stand ready to assist clients with navigating these new tax regulations.
Our services include:
- Expert Tax Legal Advice
- International Tax Planning Strategies
- Compliance with Foreign Income Tax Regulations
If you are a foreign national living or planning to live in Thailand, or a Thai citizen with foreign income, please consider reaching out to ILAW ASIA for personalized guidance and professional support to help you stay ahead of the evolving tax landscape.
Authors
Tanadee Pantumkomon, Partner
Wachinorot Siladet, Associate Contact
Detail: corporate@ilawasia.com
Remark: This newsletter is not intended to provide legal advice. It is for informational purposes only and should not be considered a substitute for professional legal consultation.
ILAWASIA ranked in the Asia M&A Rankings 2024
ILAWASIA Co., Ltd. is honored to announce that our head office has been recognized as one of the Notable Firms in the Asia M&A Rankings 2024, as surveyed by Asian Legal Business (ALB). This prestigious recognition, featured in the September 2024 issue of ALB both online and in print, places us among an elite group of 25 global, regional, and local firms in Thailand, spotlighting our expertise and leadership in the field of Mergers & Acquisitions.
This achievement underscores our unwavering commitment to delivering excellence in legal services, particularly in the dynamic and high-stakes area of M&A transactions. Over the years, ILAWASIA has built a strong reputation for guiding both local and international clients through complex mergers, acquisitions, and corporate restructuring deals. We take great pride in providing bespoke legal solutions that address our clients’ strategic business objectives while navigating the intricate regulatory landscapes across various jurisdictions.
As one of the leading legal service providers in the M&A practice area, this recognition not only highlights our technical expertise but also reflects the dedication of our talented team, who continuously strive to uphold the highest standards of service. Our focus on client success, innovation, and cross-border collaboration remains at the core of our practice.
We extend our deepest gratitude to our clients, partners, and colleagues for their continued trust and support. This recognition reinforces our determination to further enhance our services and remain a trusted advisor in the M&A sector. We look forward to continuing to lead the way in delivering impactful and innovative legal solutions for businesses operating in Thailand and across the region.
At ILAWASIA, we are driven by our vision of being a leading force in the legal industry, and this recognition is a milestone in our journey toward shaping the future of legal practice in Thailand and beyond.
Source : https://www.legalbusinessonline.com/features/alb-asia-ma-rankings-2024
More details on our M&A service : https://ilawasia.com/service/#m-and-a
#ILAWASIA #MergersAndAcquisitions #LegalExcellence #ALBRankings2024 #LegalLeadership #ThailandLegal
貿易救済に関する国会委員会の設立についての政令 カンボジア
- 概要
2024年8月27日、カンボジア王国政府は、貿易救済に関する国家委員会を設置する政令第194ANKr/BK号を交付しました。この政令は、カンボジア国内または他国との貿易紛争を規制・解決するための重要な枠組みである貿易救済法の施行や促進を効果的に行うことを目的としている。
- 主な内容
- 委員会の構成
- 貿易救済に関する国家委員会の委員長は商務大臣が務め、国の貿易政策が政府の目標に沿うようにする。
- 常任副委員長は、商務省の長官が務め、委員会の継続的な運営に中心的な役割を果たす。
- その他の副委員長は、閣僚評議会の事務局および経済財務省の事務局が務める。
- 委員会は、工業省、法務省、カンボジア開発評議会、税関、租税総局、国内貿易総局など、さまざまな省庁および政府機関の代表者で構成される。これらの構成員により委員会の機能に多様な専門知識をもたらす。
- 役割と責任
- 実施と遵守：委員会は、貿易救済法およびその他の関連する国際協定を遵守する手続きを実施することを任務としている。これにより、カンボジアの貿易慣行がグローバルスタンダードに合致することを確実にする。
- 守秘義務と法的文書：委員会は、提出された苦情の守秘義務を定め、管轄裁判所に提出する公的文書を作成する。これにより、機密情報を保護するとともに、法的手続きが適切に行われるようにする。
- 法的見解と修正：委員会は、貿易救済法の施行に関する法的意見を検討し、提出する責任を負う。また、規制が適切かつ効果的であり続けるよう、その改正を提案する。
- 国際協力：委員会は、貿易救済の問題に関して、国際貿易関係や紛争解決を促進するため、他国と連携する。
- 助言と技術支援：委員会は、その役割を遂行するため、開発パートナー、技術顧問、または国内外の専門家に要請することができる。このような外部からの支援により、複雑な貿易問題に取り組む委員会の能力を高めることができる。
- 小委員会と作業部会：委員会は、その責務を効率的に遂行するため、特定の課題に焦点を当てた小委員会または作業部会を設置する権限を有する。
- ガバナンス
- 委員会は、少なくとも年2回は会議を開催しなければならず、必要に応じて臨時会議を開催する。この定期的な会議開催により、新たに発生する貿易問題への継続的な監視と対応が強化される。
- 会議は常任副議長が議長を務め、全ての委員の出席が義務付けられる。
- 商務省の情報・法的通知部局が委員会の事務局を務め、管理および運営上の支援を行う。
- 予算と財務
委員会の運営は国家予算で賄われ、罰金やその他のサービスの再入で賄われている。この財務構造により、委員会は任務を遂行するために必要な財源を確保している。
- 結論
貿易救済措置に関する国家委員会の設立は、カンボジアの国際貿易紛争を規制し、貿易慣行を国際基準に合わせるための取り組みにおいて、重要な一歩を踏み出したことを意味します。体制を整備し、十分な資金が確保された委員会を設立することで、カンボジア政府は貿易救済措置の効果的な実施に向けた基盤を築きました。これにより、最終的により公平で競争力のある貿易環境の実現に貢献することになります。
著者
Vicheka Lay, Partner
Makara Um, Associate
Contact Detail : info@ilawasia.com
RESTECH 2024
The Intellectual Property Team of ILAWASIA, led by Dr. Pollawat Suppattarasaet, Partner of IP Practice, proudly represented the firm at Restech 2024, held at Impact Arena, Hall 6, from 13–15 September 2024. This event brought together industry leaders, innovators, and professionals to showcase advancements in research and technology, and ILAWASIA was honored to participate. The team engaged with attendees, shared insights on IP protection, and highlighted the firm’s expertise in intellectual property law, further solidifying ILAWASIA’s presence in the evolving landscape of technology and innovation.
#Restech2024
MLMUPC of Cambodia launched a trail of New Digital Public Services
In Brief
On 5 September 2024, the Ministry of Land Management, Urban Planning, and Construction (MLMUPC) officially launched its new suite of digital public services, including Vente Definitive, Donation Definitive, Hypothec Services, and Mortgage Services.
This development marks a significant milestone in MLMUPC’s ongoing digital transformation, aligning with the Royal Government’s Pentagon Strategy for Economic Development and Digitalization. The initiative is designed to enhance the efficiency of public service delivery, facilitating quicker and more accessible land registration processes for the public. It also reflects the government’s commitment to fostering a satisfactory and harmonious environment in line with current socioeconomic and cultural development goals.
In addition, MLMUPC will pilot these digital services in Phnom Penh through its dedicated website: https://cadastral.mlmupc.gov.kh/login, further advancing its mission to streamline public access to land management services.
Procedure
The procedural flow of services is as below:
Step 1: Click on MLMUPC’s Links: https://cadastral.mlmupc.gov.kh/login
Step 2: Applicant shall create account within the requirements.
Step 3: There are 5 options that available for applicant to request such as:
- Vente and Donation Definitive Services,
- Hypothec and Mortgage Services,
- Documents Tracking Via QR Code,
- Documents Saved and Requested and
- Declaration of Adjudication Areas
Step 4: Select the services to be requested, fill in the service request form and provide supporting documents as require, then submit the applications.
Step 5: If the application is accepted, the applicant will receive a notice to pick up their final documents and pay the service fees at the Phnom Penh Department of Land Management, Urban Planning, Construction and Cadaster.
Conclusion
In conclusion, the launch of MLMUPC’s new digital public service represents a pivotal step towards modernizing Cambodia’s land management system. By embracing digitalization, the Ministry is not only improving the efficiency and accessibility of crucial services, but also reinforcing the Royal Government’s commitment to economic development as outlined in the Pentagon Strategy. As these services are piloted in Phnom Penh, the initiative promises to pave the way for a more streamlined and user-friendly approach to land registration, reflecting Cambodia’s continued progress toward digital transformation and sustainable socioeconomic growth.
Authors
Vicheka Lay, Partner
Tanadee Pantumkomon, Partner
Makara Um, Associate
Hort Lypheng Legal Clerk
Contact Detail: info@ilawasia.com
Continued Legal Education
ILAWASIA is pleased to announce that attorney Vicheka Lay, partner of ILAW Cambodia Law Office, has been granted with a Certificate of Professional Lawyer Training, issued by the Bar Association of the Kingdom of Cambodia. The grant of this certificate is the result from his completion of the 13th Professional Lawyer Training from 14th October 2022 to 11th February 2023 and has fulfilled all the requirements of the Legal Profession Training Centre and is qualified for the Certificate of the 13th Professional Lawyer Training for a total of 180hours.
Legal Mentorship Program by Dr.Pollawat
Dr. Pollawat Suppattarasaet, Intellectual Property (IP) Partner at ILAWASIA, who also serves as a mentor for the Space F program under the National Innovation Agency, provided comprehensive legal advice to Mr. Michael Riley, Founder of Full Circle Co., Ltd., during a consultation held at ILAWASIA’s office on September 1, 2024. This session was part of Dr. Pollawat’s ongoing commitment to supporting innovation and entrepreneurship through legal mentorship.
Cambodia : Sub-Decree on the National Committee on Trade Remedy
Overview:
On August 27, 2024, the Royal Government of Cambodia issued Sub-Decree No. 194 ANKr.BK, establishing the National Committee on Trade Remedy. This sub-decree aims to effectively enforce and promote the implementation of the Law on Trade Remedy, which is a critical framework for regulating and resolving trade disputes within Cambodia and with other countries.
Key Provisions:
1. Committee Composition:
– The National Committee on Trade Remedy is chaired by the Minister of Commerce, ensuring that the country’s trade policies align with governmental objectives.
– The permanent vice-chair is a Secretary of State from the Ministry of Commerce, who plays a pivotal role in the ongoing operations of the committee.
– Additional vice-chairs include a Secretary of State from the Office of the Council of Ministers and one from the Ministry of Economy and Finance.
– The committee comprises representatives from various ministries and governmental bodies, including the Ministry of Industry, Ministry of Justice, Council for the Development of Cambodia, Customs and Excise, General Department of Taxation, and the General Directorate of Internal Trade. These members collectively bring diverse expertise to the committee’s functions.
2. Roles and Responsibilities:
– Implementation and Compliance: The committee is tasked with implementing procedures that adhere to the Law on Trade Remedy and other relevant international agreements. This ensures that Cambodia’s trade practices are consistent with global standards.
– Confidentiality and Legal Documentation: The committee establishes confidentiality protocols for complaints submitted to it and prepares official documentation for submission to competent courts. This process safeguards sensitive information while ensuring that legal processes are properly followed.
– Legal Opinions and Amendments: The committee is responsible for reviewing and providing legal opinions related to the Law on Trade Remedy’s implementation. It also proposes amendments to existing regulations to ensure they remain relevant and effective.
– International Cooperation: The committee collaborates with other countries on trade remedy issues, facilitating international trade relations and dispute resolution.
– Advisory and Technical Support: The committee can invite development partners, technical advisors, or local and international experts to assist in fulfilling its roles. This external support enhances the committee’s ability to address complex trade issues.
– Sub-Committees and Working Groups: To efficiently carry out its responsibilities, the committee has the authority to establish sub-committees or specific working groups focused on particular tasks.
3. Governance:
– The committee is required to convene at least two meetings per year, with additional extraordinary meetings scheduled as necessary. This regular convening ensures ongoing oversight and responsiveness to emerging trade issues.
– The meetings are chaired by the permanent vice-chair, with mandatory attendance from all committee members.
– The Information and Legal Notification Department of the Ministry of Commerce serves as the secretariat to the committee, providing administrative and logistical support.
4. Budget and Funding: The committee’s operations are funded by the national budget, supplemented by revenues from penalties and other services. This financial structure ensures the committee has the resources needed to fulfill its mandate.
Conclusion:
The formation of the National Committee on Trade Remedy marks a significant step in Cambodia’s efforts to regulate international trade disputes and align its trade practices with international standards. By establishing a structured and well-resourced committee, the Cambodian government has laid the groundwork for effective enforcement of trade remedies, which will ultimately contribute to a fairer and more competitive trading environment.
AUTHORS
Vicheka Lay, Partner
Makara Um, Associate
Contact Detail : info@ilawasia.com
ILAWASIA ranked in the 2024 Asia IP Patent Rankings
ILAWASIA is proud to announce that we have been ranked Tier 2 in Patent Contentious in the 2024 Asia IP Patent Rankings. This prestigious recognition is a testament to our team’s expertise and unwavering dedication to delivering top-tier legal services in the field of intellectual property. We are deeply honored by this acknowledgment, as it reflects our consistent efforts to protect and defend the rights of our clients in complex patent disputes.
Our success in this area underscores our commitment to excellence and our ability to navigate the intricacies of patent law, providing our clients with strategic and effective solutions. We remain dedicated to continuing our work in intellectual property and striving for even greater achievements in the years to come.
