The Thai Revenue Department has published Ministerial Regulation No. 373 of 2021, which was originally published in the Official Gazette on 11 June 2021. The Regulation provides for the implementation of the extension of the withholding tax reduction to promote the use of the electronic withholding tax system (e-Withholding Tax) that was approved by the Cabinet in January 2021. Originally included as part of a COVID-19 tax package approved in March 2020, a reduced withholding tax rate of 1.5% was provided from 1 April 2020 for certain domestic payments, and a reduced rate of 2.0% was provided from 1 October...