No. 25 Edition December 2008
• Revenue Department’s Warning on Use of Parent Support Deduction
   (Grateful Child Deduction)
• Individual Taxpayer’s Deductible Amounts for Investments in Retirement Mutual Fund
   and Long Term Fund Are Temporarily Increased to Baht 700,000

No. 24 Edition November 2008
• Capital Market Supervisory Board Provides the New Exceptions to
   the Tender Offer Requirements for Listed Companies’Share Buyback
• Premium for Health Insurance is No Longer Eligible for Tax Deduction
• New Safety Regulations for Construction Work

No. 23 Edition October 2008
• Revenue Ruling on Lease Back Structure for Real Estate Investment Trust
• Tax Deductibility of Official Fee Imposed on Registration of Land Lease
• Appointment of a Proxy of a Director for Attending a Meeting of Board of Directors of
   Limited Company and Passing the Circular Resolution of a Board of Directors Are No Longer
   Allowed under the New Notification of the Department of Business Development
• Royal Decree on Supervision of Electronic Payment Services

No. 22 Edition September 2008
• Change to Revenue Department Instruction on Interest/Cross Currency Swap Transaction
• Continued VAT Rate Reduction at 7% for Two More Years
• New Procedural Regulations for Consumer Case

No. 21 Edition August 2008
• Condominium Developer Can No Longer Charge a Condominium Purchaser the Assignment Fee
   When a Purchaser Transfers the Right to a Third Party
• Tax Cut for Existing Listed Companies Comes Into Effect
• Extension of Listing Deadline for Tax Rate Reductions for Newly Listed Companies
• Accelerated Depreciation for Computer Program, Machine, Equipment of Machine and
   SME’s Property Becomes Effective

No. 20 Edition July 2008
• Supreme Court Ruling on Exchanged Cashflows Derived from Interest Rate Swap
• Labor Protection Act (No. 2), B.E. 2551 (2008) Imposes More Burdens on Corporate Thailand

No. 19 Edition June 2008
• Increases in Tax Deductions for RMF, LTF, Life Assurance, Provident Fund, and
   Government Pension Fund Become Effective
• Revenue Ruling on Writing off Bad Debt Owed by Overseas Debtor

No. 18 Edition May 2008
• No More Dividend Tax Credit for Individual Shareholders of Company Paying
   the Petroleum Income Tax according to the New Ruling of Board of Taxation
• Department of Business Development Issues the Warning on Holding General Meetings
   of Limited Companies

No. 17 Edition April 2008
• Revenue Ruling on Business Assets Purchase at the Price Lower than the Market Price
   (Negative Goodwill)
• Largest Tax Stimulus Package in Decade Becomes Effective
• New Guidelines for Foreign Business License Application
• Amendment Electronic Transactions Law
• New Law on Unsafe Goods

No. 16 Edition March 2008
• Bank of Thailand’s Cancellation of 30% Foreign Exchange Reserve Requirement on Capital Inflows
• Largest Tax Stimulus Package in Decade
• Condominium Act (No. 4), B.E. 2551 (2008)

No. 15 Edition February 2008
• Bank of Thailand Relaxes Foreign Exchange Control Regulations
• Specific Business Tax Reduction, New Consumer Law Introduces the Exception to Limited Liability of Companies' Shareholders
• Taxpayers Need to Hold RMF Units until Age of 55 Years Old to Get Extra Tax Deduction for RMF Units Purchased from March 1, 2008

No. 14 Edition January 2008
• Increase in Tax Deduction for Home Loan Interest
• Amendments to the Labor Protection Act, B.E. 2541 (1998)
• Amendment to Limited Company Law
• Deposit Protection Institute Act
• Act on Protection of Benefits of Contractual Parties (Escrow)