Compare the combined tax on company and owner when you take salary, dividends or a mix. See the 23.5% crossover point, a worked example, and the legal conditions for paying dividends.
Why taxable profit ends up higher than accounting profit, five questions to ask before booking an expense, the 0.3% entertainment cap, the 1 million baht car limit, and a worked add-back example.
Withholding rates on rent, services, professional fees, advertising and transport, when to use PND 3 or PND 53, online filing deadlines, common mistakes, and the 1% e-withholding rate through 2027.
Three ways to issue electronic tax invoices in Thailand: time stamp by email for businesses under 30 million baht, the full system, or a service provider. Steps, costs, and the double deduction.
A plain-language guide to the three taxes almost every Thai SME deals with: reduced corporate income tax for SMEs, when to register for VAT, and how withholding tax works, with a filing calendar.
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Unigin Ventures invests in and supports startups and SMEs with capital and advice on finance, accounting, legal matters and technology.