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Registering A Thai Biz - Not A Company

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I am asking on behalf of a Thai with dreams.

I think a company is over the top so helping to investigate other options.

Can they still just register a biz down at the local Amphur Office, I read about it here several years ago.

How would income be concidered for tax ? Basicly like a normal biz concept, claim expenses and the remaining is taxible income at the personal tax rate? or do they have to pay tax on all visible revenue ?

Thanks

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Anyone know how this works ?

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