ตรวจสอบบัญชี,ทำบัญชี,สำนักงานบัญชี,สำนักงานตรวจสอบบัญชี,สอบบัญชี WHT Receivable & Accumulated L...
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WHT Receivable & Accumulated Loss


Hi Khun Jarat,

            Sawadee kaa.

            Kindly enlighten us on the below issues:-

WHT Receivable

Understand this can be contra off with the corporate tax, how many years we may carry forward when the company is having loss / profit.  Please advice on these 2 circumstances.

Accumulated Loss

How many years we may carry forward & it will be written off as permanent loss?

            Appreciate very much on your professional advice.

Best regards,



ผู้ตั้งกระทู้ Michelle :: วันที่ลงประกาศ 2008-11-15 08:41:42 IP : 203.209.90.198


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ความคิดเห็นที่ 1 (1864505)

Dear Khun Michelle

The WHT recievable can be contra off with corporate income tax year by year (incase company has corporate income tax payment).Company has to contra off in the same year such as WHT receivable of 2008,has to contra off corporate income tax of 2008 only,can not contra off corporate income tax of 2009. Incase WHT receivable has carry forward,company has to refund by cash within 3 years from the accounting period of the WHT certificate date (such as WHT certificate date 20/8/2006,accounting period is 31/12/2006,company has to refund within 31/12/2009) . If company not refund within 3 years it will be written of permanent.

Best Regards

Jarat I.

ผู้แสดงความคิดเห็น jarat วันที่ตอบ 2008-11-15 08:46:20 IP : 203.209.90.198


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