<Royal Decree No.708, exemption of Corporate Income Tax>
Royal Decree No.708 provides companies deriving income of not more than THB 500 million and
employing not more than 200 persons within its accounting period ending
on or before 30 September 2019 additional 200% deduction for the actual amounts paid as wages to employees who are
insured persons under the Social Security Act during the months of April
2020 through July 2020, but only for employees who have received wages
of not more than THB 15,000 per month.
(For procedures and conditions, please also see Notification Director General No.382)
⇒https://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dc708.pdf