On 6 December 2019, Thailand has published Ministerial Regulation No. 353 in the Official Gazette regarding withholding tax (WHT) on interest payments to a resident mutual fund that required deducting 15% WHT. The WHT amount should remit to the Revenue Department by the 7th day of the month following the month in which the payment was made. The new regulation applies from 20 August 2019.
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