Since the 'Sole Proprietorship For Translator' topic was already locked, I had to start a new topic. My question was 'Can e-services like programming, translations or database maintenance be done as a Sole Proprietorship (Thai owned)? The problem we are having is that the officer claims this is not possible and rather a partnership or a limited company must be formed which I find quite ridiculous. The obvious advantage of a Sole Proprietorship are the flat deductions (although perhaps only 30% in this case?).

Thanks again for any answers.

One thing to consider is that the man at the amphur would not register your wife's business as a sole proprietor because it IS exempt and there is no need to register a sole proprietorship that is exempt. And, without knowing what he had to say, perhaps that is why he asked your wife to register a limited company or partnership since that would need to be registered but your wife's sole proprietorship does not. She is able to own the business with zero registration as an individual in this sector.

As for taxes, income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in contract work can take actual expense deductions or 65% - 85% deduction (no need to show expenses) depending on the types of income. Income from liberal professions can take 30% deduction except for the medical profession where 60% is allowed.

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