The Thai Revenue Department recently issued Revenue Department Order No. P.161/2023 regarding the payment of personal income tax under Section 41, paragraph two, of the Revenue Code. Section 41 concerns the payment of personal income tax by a resident of Thailand, which includes any person staying in Thailand for a period or periods aggregating 180 days or more in any tax year. Paragraph two concerns assessable income derived by a resident from abroad, including income from employment or business carried on abroad or from a property situated abroad. Under paragraph two, tax on such assessable income is payable when the...