#Thailaw

Thailand is reshaping its tax system in 2025 with new withholding tax rules that affect foreign service providers and residents earning cross-border income. The changes aim to modernize administration, boost digital compliance, and strengthen revenue collection in a shifting global economy. Thai readers engaged in international business or remittance streams will want to understand how these updates could affect finances and operations.

Withholding tax is collected at the source, deducted by the payer before payment to the recipient. This mechanism reduces evasion and streamlines revenue collection. Beginning January 1, 2025, rules for foreign entities have become clearer. A digitization push centers the reform: all WHT filings must be submitted electronically via the Revenue Department’s e-filing platform. Paper filings are allowed only in exceptional cases with documented justification to the Area Revenue Branch Office. Tax professionals describe this as a significant shift designed to cut paperwork and improve administration. SMEs will need to adapt quickly, as late or incorrect filings can incur a monthly interest penalty plus fines.

A spate of summer holidays and the growing challenge of accessible childcare have reignited debate among parents and policymakers: how young is too young to leave a child alone at home? A recent analysis based on Florida guidance, echoed in national recommendations, is drawing attention abroad—and raises important considerations for Thai families facing similar modern realities. According to a recent Miami Herald report, while Florida does not set a legal minimum age for children to stay home alone, state guidance and expert organizations generally recommend children under age 12 should not be left unsupervised, with those aged 12 and above suitable for short stints alone if they have shown maturity and preparedness.

A British tourist’s arrest at Phuket International Airport after a tiny packet of cocaine allegedly appeared inside his passport has sparked discussion about drug-law enforcement, potential scams, and traveler rights. The incident has become a high-profile cautionary tale for both foreign visitors and Thai residents as international travel resumes and outbound tourism grows.

According to UK media reports, the sequence began when an immigration officer at Phuket International Airport uncovered a small plastic bag containing white powder inside a passport. The traveler, who had already passed through London and Dubai, was detained after a field test indicated cocaine. He was subsequently arrested, with Thailand’s Narcotics Act carrying severe penalties for drug trafficking, including potential long prison terms and fines. The traveler’s family has questioned whether the man was set up, pointing to similar anecdotes they say they have heard.

Thailand’s health authorities are moving to restrict cannabis access to medical use only, citing rising smuggling incidents and concerns about unregulated consumption. In the next 40 days, dispensaries will be allowed to sell cannabis only to licensed medical patients and practitioners, including traditional Thai medicine healers. The plan also caps a 30-day supply for both Thai citizens and foreign visitors, reinforcing a medical-first approach to cannabis in the country.

Recent seizures, including a large 73-kilogram haul intercepted at Suvarnabhumi Airport, highlight the urgency of tightening controls. Data from Thailand indicates that cannabis findings have reached international destinations such as the United Kingdom, India, Pakistan, and Hong Kong, underscoring global pressure to curb illicit trade and prevent the nation from becoming a trafficking hub.

New data from the 2025 ALM Mental Health Survey offers a cautious note of progress for lawyers worldwide, including Thai professionals. While signs of improvement appear, relentless workplace pressures remain a constant challenge. The findings provide useful lessons for Thailand’s legal community as it grapples with stigma, demanding workloads, and evolving client expectations.

Globally, lawyer well-being has long been a concern. Stigma around mental illness, heavy caseloads, and substance use have been cited as systemic issues in law firms, including those in Thailand. The ALM survey, which included more than 3,100 lawyers and legal workers across firm sizes, shows modest gains in several key indicators. Depression rates fell to 33%, the lowest since 2019, and anxiety levels dipped to 68.7%, though remain high. Fewer respondents now view mental health issues and substance abuse as a “crisis level,” with 43% sharing that view—down from 2024.