Sanporn Sanpatchaya

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Experience

His extensive experience providing tax and legal advisory services to multinational and Thai businesses; advises clients on drafting and reviewing agreements, international and local taxation, entity establishment in Thailand, BOI incentives, foreign business licensing and tax refund procedures; actively involved in thought leadership and client seminars related to tax audits, foreign business regulations and international taxation.

Sector Experience

Automobile parts, electronic components and textile manufacturers, food processing, steel fabrication and design, software development, engineering, construction, travel, consulting companies.

Primary Expertise

Tax & Legal Advisory
Corporate Legal Services

Secondary Expertise

International Tax
BOI & Foreign Business Licensing
Tax Procedures
Contract Review
Tax Audit Support

Education

Master of finance and taxation Law from Chulalongkorn University, Thailand
Bachelor of laws from Ramkamhaeng University, Thailand

Professional qualifications and memberships

Member of the Thai Bar Association of Thailand
Member of the Lawyer Council of Thailand
Notarial Services Attorney, Lawyer Council of Thailand

Latest Articles

Tax and Legal Update 11 / 2026

Additional List of Service Businesses Exempt from Foreign Business License

The Ministry of Commerce has issued a new Ministerial Regulation (No. 5) B.E. 2569, expanding the list of service businesses that foreign-owned companies may operate without obtaining a Foreign Business License (FBL) under the Foreign Business Act. The regulation was published in the Royal Gazette on 28 August 2026.

| 3 min read | 14 Sep 2026

Tax and Legal Update 10 / 2026

Additional DBD Documentation Requirements for Foreign Shareholders and Directors (Order No. 2/2569)

Effective 1 August 2026, Central Registration Office Order No. 2/2569 Regarding Criteria and Supporting Documents for Registration of Partnerships and Limited Companies Involving Foreign Shareholders or Foreign Authorised Signatories (the “Order”) repeals previous Orders Nos. 2/2568 and 1/2569. The Order was introduced to strengthen the integrity and credibility of company registrations, enhance transparency regarding the source of investment funds, and prevent nominee arrangements used to circumvent restrictions under the Foreign Business Act. It also supports the Government’s efforts to address concealed ownership structures and suspicious financial transactions.

| 4 min read | 19 Aug 2026

Tax and Legal Update 9 / 2026

Can Employees Waive Their Rights? Timing Matters Under Thai Labour Law

| 3 min read | 05 Aug 2026

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