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  • Counsel
  • Bangkok

Budhima has been practicing taxation law for more than 20 years in a broad range of industries. She has covered various tax practice areas with a particular emphasis on corporate income tax, individual income tax, special business tax, value added tax, land and building tax, and laws and regulations related to customs and excise tax.

Budhima provides advice on tax compliance and a wide variety of tax-related work. In particular, she has extensive experience with accounting transactions and tax planning. Further, she has handled tax counseling and tax controversies and has substantial experience representing and advising individuals and major corporations in tax disputes, including filing appeal letters for tax assessments, which were assessed by the Revenue Department, the Customs Department, the Excise Department, and local tax collection agencies such as those dealing with land and building tax. In addition, she has more than 10 years of experience as a public speaker and columnist for tax magazines, focusing on tax planning and tax compliance for individuals and companies seeking to maximize their tax privileges under Board of Investment (BOI) promotion and accounting adjustments to comply with Thai tax laws.

Budhima was a columnist for the Tax Documentation Journal, the No. 1 public journal related to accounting and taxation published by Dharmniti Press Co., Ltd., and she is also the author of “Differences and similarities between accounting profit and taxable profit,” a book that has been published twice.


Thammasat University (LL.M. in Laws of Taxation)
The Thai Bar Under the Royal Patronage (Barrister-at-law)
Thammasat University (LL.B., with Second Class Honors)
Sukhothai Open University (B.B.A.)
Srinakarinwirot University (B.B.A.)

Professional Experience

SCL Nishimura 
Dharmniti Law Office Co., Ltd. 
Amphon Anuporn & Associates Law Office 
IE Market (Thailand) Co., Ltd. 
Sathorn Thani Management & Services Co., Ltd. 
HP Furniture MFG Co., Ltd.