<Royal Decree No.712, exemption of Corporate Income Tax>
Royal Decree No.712 provides an additional deduction equal to 150% of expenditure incurred for sending employees to received education or training in courses accredited by relevant government agencies from 1 January 2019 to 31 December 2020. But the expenditure should not used in relation to businesses that are exempt from corporate income tax.
⇒https://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dc712.pdf