Thai Revenue Department Issues Orders on Tax Penalty and Surcharge Waivers

The Thai Revenue Department recently published Order No. 369/2569 (2026) and Order No. 370/2569 (2026), which concern the criteria and delegation of authority for tax officials to waive or reduce penalties and surcharges (penalties) for corporate income tax, value added tax (VAT), and specific business tax (SBT). Both orders are effective from 2 July 2026.

Order No. 369/2569

Order No. 369/2569 updates certain sections of Order No. 81/2542 (1999), establishing specific criteria for taxpay…