Lawyers from Tilleke & Gibbins have contributed to the new online edition of Digital Business in Thailand: Overview, a Q&A-style guide from Thomson Reuters Practical Law that provides detailed answers on the regulatory environment surrounding the activities of online businesses and electronic business activities. The Thailand overview, which is one of 37 such guides to jurisdictions worldwide, discusses the following main issues:

Thailand’s Customs Department has extended the deadline for business operators to pay all outstanding taxes and import duties at the Post-Clearance Audit Division of the Customs Department. The Customs Department has also extended the deadline for requesting review of import duty penalties, fines, and surcharges on outstanding import duty amounts until September 30, 2021—a significant postponement of the previous deadline of April 30, 2020.

In the wake of the COVID-19 pandemic, the Royal Government of Cambodia has introduced new measures to help mitigate the impacts of the pandemic on the country’s businesses and economy.

The rise of global digital economies has introduced uncertainties and exposed many loopholes in our existing tax system, with the most significant issues being the difficulties in collecting tax from those conducting digital activities without a physical presence in a jurisdiction. Thailand has long considered reforming its traditional tax system to better cover the digital economy and digital transactions, believing that foreign companies engaged in the same transactions in Thailand as local companies should also pay tax to the country.