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Capital Gains Tax on Thai Shares sold by Foreign Nationals

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Does anyone have any experience with this please?

 

We are buying shares of a Thai limited company from foreign nationals. Some of the foreign nationals are tax resident in Thailand, and some are not. We are aware that we have to deduct 15 per cent from the price we pay for the shares, but are there any exemptions from this?

 

Or is the simplest answer to deduct the 15 per cent, discharge our liability and then let the individuals in question make a claim for a tax refund?

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