{"id":9993,"date":"2026-10-11T17:03:46","date_gmt":"2026-10-11T10:03:46","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/new-guide-the-agent-who-makes-your-foreign-company-taxable-in-thailand\/"},"modified":"2026-10-11T17:52:44","modified_gmt":"2026-10-11T10:52:44","slug":"new-guide-the-agent-who-makes-your-foreign-company-taxable-in-thailand","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/new-guide-the-agent-who-makes-your-foreign-company-taxable-in-thailand\/","title":{"rendered":"Nouveau guide : l\u2019agent qui rend votre soci\u00e9t\u00e9 \u00e9trang\u00e8re assujettie \u00e0 l\u2019imp\u00f4t en Tha\u00eflande"},"content":{"rendered":"<p>Pas de bureau, pas de succursale, pas de d\u00e9claration d\u2019imp\u00f4ts, et pourtant impos\u00e9. <b>Article 76 bis du Code des imp\u00f4ts<\/b>, une soci\u00e9t\u00e9 \u00e9trang\u00e8re agissant par l\u2019interm\u00e9diaire d\u2019un <b>employ\u00e9, agent ou interm\u00e9diaire<\/b> en Tha\u00eflande est r\u00e9put\u00e9e y exercer une activit\u00e9, et l\u2019agent local peut \u00eatre impos\u00e9 personnellement au titre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s de celle-ci.<\/p>\n<p>Our new guide covers the domestic test, the <b>tax-treaty permanent establishment<\/b> thresholds that can protect you, the 5% gross-receipts assessment under s.71(1), and the distributor-vs-agent line that decides most cases.<\/p>\n<p>\u21aa <a href='https:\/\/www.thailawonline.com\/fr\/permanent-establishment-in-thailand\/'>Permanent establishment in Thailand: agent and tax rules<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>No office, no branch, no registration, and still taxable. Under Revenue Code Section 76 bis, a foreign company acting through [&hellip;]<\/p>\n","protected":false},"featured_media":9994,"template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"tlo_news_type":"","tlo_source_url":"","tlo_impact":"","tlo_effective_date":"","tlo_source_ref":""},"tlo_news_topic":[],"tlo_news_profile":[],"tlo_news_impact":[],"class_list":["post-9993","tlo_legal_news","type-tlo_legal_news","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news\/9993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/legal-news"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/tlo_legal_news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/9994"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=9993"}],"wp:term":[{"taxonomy":"tlo_news_topic","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_topic?post=9993"},{"taxonomy":"tlo_news_profile","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_profile?post=9993"},{"taxonomy":"tlo_news_impact","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tlo_news_impact?post=9993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}