The Royal Decree issued under the Revenue Code B.E. 2481 (1938) on the Exemption from Taxes (No. 779) B.E. 2566 (Royal Decree No.779), which came into force on August 16, 2023, provides exemptuons from corporate income tax (CIT) and value-added tax (VAT) for the qualifying transfers of digital token for investment.
Source: mondaq
