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Tax Exemptions for Digital Investment Token Transfers in Thailand 泰國數位投資代幣轉讓免稅

The Thai Official Gazette published Royal Decree No. 779, provides exemptions from corporate income tax (CIT) and value-added tax (VAT) for transactions involving digital investment tokens. The decree came into effect on August 16, 2023.

泰國官方公報發布第779 號皇家法令,免除涉及數位投資代幣的交易的企業所得稅(CIT)和增值稅(VAT)。該法令於2023年8月16日生效。

By establishing CIT and VAT exemptions, Royal Decree No. 779 introduces incentives in order to promote digital investment tokens as a new alternative tool for fundraising. Thai government hopes that this will stimulate investment in the country’s economic system and elevate the standards for digital assets in Thailand.

透過免除企業所得稅和增值稅,第779 號皇家法令引入激勵措施,以促進數位投資代幣作為新的募資替代工具。泰國政府希望這能刺激對該國經濟體系的投資,並提升泰國數位資產的標準。

The decree encompasses the following provisions:


Ø A clear definition of “digital investment token,” indicates its role in granting individuals the right to invest in projects or businesses, with the holders of the digital investment tokens receiving a share of revenue or profits as a return on their investment, according to Royal Decree No.779, Section 3.

依據第779 號皇家法令第3條,“數位投資代幣”的明確定義,顯示在授予個人投資項目或企業的權利方面的作用,數位投資代幣的持有者將獲得收入或利潤的一部分作為其投資回報。

Ø Granting CIT and VAT exemptions to companies and juristic partnerships on income or the value of the tax base resulting from the transfer of digital investment tokens issued to the public (the primary market). These exemptions apply to all primary market issuance from May 14, 2023, onward. However, the relevant notifications of Thailand’s Securities and Exchange Commission only allowed limited companies (private and public) registered under Thai law to offer digital tokens for sale. Hence, registered partnerships it not yet be able to benefit from the tax exemptions in Royal Decree No. 779 according to Royal Decree No.779, Section 4.

對公司和法人合夥企業因向公眾(初級市場)發行的數位投資代幣轉讓而產生的收入或稅基價值豁免企業所得稅和增值稅。這些豁免適用於2023年5 月14日起的所有初級市場發行。然而,依據第779 號皇家法令第4條,泰國證券交易委員會的相關通知僅允許根據泰國法律註冊的有限公司(私人和公眾)提供數位代幣出售。因此,註冊合夥企業尚無法享有第 779 號皇家法令的免稅規定。

Ø Requirement that the tokens sold to the public must be distinctly classified from other types of digital tokens to qualify for the exemption.


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