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published on 28 September 2023 | reading time approx. 3 minutes
On 15 September 2023, Director-General of the Revenue Department issued Revenue Department order 161/2023 regarding “Payment of Income Tax under Section 41 Paragraph Two of the Revenue Code”. The mentioned provision deals with the taxation of income of tax residents in Thailand received abroad (foreign-sourced income).
Martin Chrometzka
Associate Partner
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