Thai Corporate Tax Explained
คำอธิบายเกี่ยวกับภาษีเงินได้นิติบุคคล

MYTHBUSTING Thai Corporate Tax Explained – thephuketinsider.com, February 26, 2012
…The perhaps most commonly stated rationales for the CITR reductions is to make Thailand’s business environment more competitive with its neighbors and further to “compensate” Thai companies for the coming minimum wage increases. But the reductions are not “permanent” for most “normal” companies under RD 530. Even if the “plan” is to extend or even increase them three years from now, it will take the political will of and action by the then current Cabinet. Thus, any such extension can only be seen as uncertain. Such can hardly be encouraging for those considering doing business and investing in Thailand beyond the next three years. Therefore, although the business community is welcoming the CITR reductions under RD 530, it is unfortunate that they were not made “permanent” for all Thai companies…”