<Royal Decree No.697, exemption of Corporate Income Tax>
Royal decree No.697 provides companies an additional deduction of 100% of
expenses relating to a training seminar within Thailand that is organized for the benefit of the entity’s
employees, e.g., expenses paid for seminar rooms, accommodation rooms, transportation charges, or
services of tourism business operators. The additional deduction applies retroactively to expenses paid
from 1 January 2020 to 31 December 2020.
(For procedures and conditions, please also see Notification Director General No.380)
⇒https://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dc697.pdf