ready to do so. Malaysia, Singapore and Thailand are the first three ASEAN jurisdictions to implement the Scheme.The Scheme replaces the ASEAN and Plus Standards Scheme that was announced on 12 June 2009

and Building Tax Act B.E. 2562 (2019) (“Land and Building Tax Act”) was published on the Royal Gazette on March, 12, 2019 and replaces the House and Land Tax B.E. 2475 (1932) and the Land Development