We held a TAX SEMINAR by Professor Saroch Thongpracum (Director of Legal Affairs Division of the Revenue Department) on 10 March 2018. The topics covered a lot of territory in the recent tax field including transfer pricing system.
However, regarding transfer pricing matter, the draft is under consideration of NLA, accordingly the detail is not fixed yet. Therefore it tends to be hard for Professor Saroch Thongpracum to refer to it. It might mean that it is not necessary for middle sized companies to rush to prepare for transfer pricing system.