Thailand has introduced a tax amnesty program for small- and medium-sized companies and partnerships with effect from 26 March 2019 that covers outstanding corporate income tax, value added tax, specific business tax, withholding tax, and stamp duty. The program is available to corporate taxpayers meeting the following conditions:
- Revenue in the last accounting period ending on or before 30 September 2018 did not exceed THB 500 million;
- The tax return for last accounting period referred to a…