The new amendment to labor laws regarding work from home, A 15% tax reduction for 4 types of land and buildings of the year 2023, Tourist Tax for foreigner at 150-300 baht, Thailand’s Emergency Decree on Cybersecurity has taken effect, Reduction of WHT for entrepreneurs paying taxes via e-system, a facial scam measure for over 50,000-baht money transfer
The new amendment to labor law regarding work from home
On March 19, 2023, there was announcement of the amendment to labor law regarding Work Form Home on the government gazette which will come into force from the next day of publishing, as of April 19, 2023. The amended labor law allows employee can bring any work to perform at home or at residence or anywhere.
If the company implement Work from home, the company must comply with following conditions.
- The company and employee must agree to implement work from home.
- Under above agreement, both parties specify start and end date, normal working time, rest period, and overtime period, leave, scope of work and control or supervision by the employer including necessary costs and equipment relating to work from home.
- The company must provide employee with right to refuse connection from the company (disconnected right).
Implementation of work from home is not the company’s obligation. Therefore, the company should consider carefully about above conditions whether the company implement work from home.
A 15% tax reduction for 4 types of land and buildings of the year 2023
The government gazette has published Ministerial Regulation on tax reduction for some types of land and buildings (No.3), B.E. 2566 (2023) by specifying a 15% tax reduction of the tax amount that can be calculated after reducing for the following 4 types of land or building: land and building for (1) agriculture, (2) residence, (3) others apart from agriculture and residence, and (4) waste lands, with the maximum tax celling at 0.15 -3%
Tourist Tax for foreigner at 150-300 baht
On February 14, 2023,Thai Cabinet has approved collection of entry fee from tourist foreigners entry Thailand or it is so called “Tourist Entry Fee”, expectedly starting in June. 300 Baht fee for air arrivals, 150 Bahr fee for water and land arrivals.
However, any foreigner who hold work permit in Thailand shall not be required to pay Tourist Entry Fee so that we recommend such person should bring work permit to show immigration officer when re-entering into Thailand.
Thailand’s Emergency Decree on Cybersecurity has taken effect
Emergency Decree on Cybersecurity has taken effect on March 17. Victims can lodge a complaint to police via online or any localities through the Kingdom, then the police will coordinate with a bank to immediately suspend temporary transaction so as to prevent any damages arisen as well as if opening Mule account and Mule sim that can practically be doubted that it has been committed the offence based on technology, it will have punishment with the heavy imprisonment at 5 years or a fine not exceeding 500,000 Baht
Reduction of WHT for entrepreneurs paying taxes via e-system
Ministerial Regulation No. 389 (B.E. 2566) of Ministry of Finance dated 10 March 2566 (2023) stipulated that entrepreneur who pay tax via e-system shall be entitled to reduce of withholding tax for assessable income paid to 1.0% from January 1, 2023 – December 31, 2025.
A facial scam measure for over 50,000-baht money transfer
Bank of Thailand has issued the new measures against cyber-risks and corruption by using biometrics data that has been collected from customers, allowing for facial scans for money transaction such as money transfer or adjustment of credit limits over 50,000 Baht on mobile banking apps or opening account via a bank’s app (non-face-to-face)