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ػᵡҧ Ӥѭͧѡ÷ҧѭաѺ ѺԨ÷ǹҸó-١˹

  ػᵡҧ Ӥѭͧѡ÷ҧѭաѺ ѺԨ÷ǹҸó-١˹

ǡѺ١˹

   

NPAEs

TAX

Сͺ*

 ӹ

١˹ èͷ

Ԩ ١ ١˹ä١˹

ҡ Ԩŧ ¡ǹҨٻԹѺ

Թ١ҧ Թ

 ӹ

ɮҡ˹

 

1.  úѹѭ١˹

1.1 ١˹ä

 

1.  úѹѭ١˹

1.1 úѹѭ١˹ä

ǹ

100,000 ҷ

ഺԵ ١˹ä                     100,000

Ե  Թ/ԡ                      100,000

1.2 ١˹

 

1.2 úѹѭ١˹

ѷáԹ繨ӹԹ 50,000 ҷ

ഺԵ Թ                   50,000

Ե  ԹҡҤ               50,000

١١

Ѻҡ

  

NPAEs

TAX

Сͺ*

2.  õ˹¨٭

2. õ˹¨٭

2.  úѹѭõ˹ʧ¨٭

ա¨ 3

ɮͧͧ¨٭

١

¨

()

Ԩͧ

ҵ 65 (1)

ӹǹ˹ʧ¨٭Ť 10,000,000 ҷ

Ҵع

ഺԵ ˹ʧ¨٭               10,000,000

Ե ¨٭               10,000,000

ʧ

д

¨

ӹԹԵԺؤŴѧ

ѭ                         20,000,000 ҷ

() ˹ʧ¨٭               10,000,000 ҷ

                          30,000,000 ҷ

3. õѴ˹˹٭

3.  õѴ˹˹٭

3.  úѹѭõѴ˹˹٭

õҵ 65 (9) Ѵ٭

3.1 Թ Թá

ôԹ÷˹ҡ١˹騹ش Ҵ

Թ

õ ˹ 186 (..2534)

Ҩ Ԩ

Ѻ 186 (..2534)

(¨·)

ҡѭ лѺ¨٭Ǣ ()

ҡ ( 2) ѷ

ѭ١˹

10,000,000 Ҩ

׹ǹ

1,000,000 ҷ Ѵ˹˹٭ѹ

     

NPAEs

TAX

Сͺ*

 

 Ӥѭ ѧ

ഺԵ ˹٭                           1,000,000

1. ҡͧ

Ե ١˹ä                           1,000,000

ѧ仹

Ѻ¡ä¨٭

(1)  ͧҡԨͧҡ

ഺԵ ¨٭         1,000,000

ͺ

Ե  ˹ʧ¨٭                        1,000,000

()

ǹѴ

ӹdzԹԵԺؤ

(2)  ͧҴؤҹ

ѭ                          5,000,000 ҷ

Ѵ١˹

() Ѵ˹˹٭              1,000,000 ҷ

2.  è˹˹ҡѭ١˹

                           4,000,000 ҷ

2.1 ͧ

3.1.2 ٭

2,000,000 ѡе 1. ͧ

ѷöѴ˹˹ѹ

ѧ仹

ഺԵ ˹٭                           1,000,000

(1) Դ

Ե  ١˹ä                           1,000,000

ѡõԴ

Ѵ

»ҡ

(ҡͺѭѹ)

() ١֧

3.2  ѹ֡Ѵ óԹ

Թ

˹ 186 (..2534)

(¨·)

() ١

ͷѾӴ

ӹҡѾԹ١˹


 

NPAEs

TAX

Сͺ*

 

(2) ͧ١

3.2.1 յ駤¨٭

ͧ

ഺԵ ¨٭        1,000,000

ͧҹѺ

Ե  ١˹ä                           1,000,000

ѺԹ

Ѵ˹˹٭óչ ռŵҧѭѺ

١˹շѾԹ˹

3.2.2 ¨٭

(3) Թͧ

ѷöѴ˹˹ѹ

ഺԵ ˹٭                           1,000,000

Ե  ١˹ä                           1,000,000

繺ؤ աûй˹Ѻ

     

ͺ

÷

繺ؤաͧ

ѧ

դԴ

ѭ                          5,000,000 ҷ

( 2) (3)

() Ѵ˹˹٭             1,000,000 ҷ

Թѹ

                           6,000,000 ҷ

ѡ

Ҩ ͡

Ѻ͡

2.2 ͧ

2,000,000 1.

ѧ仹


 

NPAEs

TAX

Сͺ*

 

(1) Թõ 2.1 (1)

 

(2) Թÿͧ١˹դ

ӿͧ

դѺӢ͹

(3)

Ѻӿͧѭͧ

Ѻӿ蹤ӢѺ˹շ١˹

ó դѺӢѺ˹

յ (2) (3) ǹѴ

ѷǹԵԺؤż˹դѵ

30 Ѻ

ѹͺҺѭ

Ӣ 2.

Թ (2) (3) Թ

ǡзҧ

2.3 ǹ

200,000 1.  

Թõѡ

2.1 2.2 Դǧ

п١˹е¤Ѻ˹Ѻ


 

NPAEs

TAX

Сͺ*

 

3.  Թ

 

˹зǧúǹͺ

2.2 (2) (3)

ͺշӿ

ѡ

դѺӢѺ˹

4. ˹Ѻ׹

4.  ˹Ѻ׹

4. úѹѭ٭Ѻ׹

Ѻ

õ 65 (9) ä

4.1 ѹ׹Ѵ

Ԩ¨ () ¨ӹǹԹѺ ѹ֡

Ѻ׹ Ѻͺ ͺҺѭչ

    ˹Ѻ 186 (..2534)

Ѻ˹ҡ١˹

4.1.1 յ駤¨٭

3.1.1 Ѵ

Ҫ

ഺԵ ١˹ä                    1,000,000

Ե ¨٭                1,000,000

ഺԵ ¨٭         1,000,000

Ե ˹Ѻ׹ ()          1,000,000

ഺԵ ԹҡҤ               1,000,000

Ե ١˹ä                           1,000,000

ռŵҧѭѺ


 

NPAEs

TAX

Сͺ*

 

 

 

 

 

 

 

 

 

 

 

 

 

õҵ 65 (9) ä

4.1.2 ¨٭

3.1.2 Ѵ

Թ

ഺԵ ԹҡҤ                1,000,000

Ե ˹Ѻ׹ ()          1,000,000

׹ʴ

ռŵҧѭѺ

4.2 ѹ׹Ѵ

ѧ

  ˹ 186

ӹdzա

(..2534)

4.2.1 յ駤¨٭

3.2.1 Ѵ

Ҫ

ഺԵ ١˹ä                   1,000,000

Ե ¨٭                 1,000,000

ഺԵ ԹҡҤ                1,000,000

Ե  ١˹ä                           1,000,000

Ѻ ѭ


 

NPAEs

TAX

Сͺ*

 

 

4.2.2 ¨٭

3.2.2 Ѵ

Ҫ

ഺԵ ԹҡҤ                1,000,000

Ե  ˹Ѻ׹ ()          1,000,000

ʴع

ѹ֡ ͧѴ

ѷѺ Ѻ˹ҡ١˹

˹Ѻдӹdz

ԵԺؤ

ѡҡ÷ѭաӹԹԵԺؤŴѧ

ѭ                          3,000,000 ҷ

() ˹Ѻ׹                  1,000,000 ҷ

                           2,000,000 ҷ

  áҤ 2566 Թ줧




ǡѺѭ

ѡࡳ Ըաù觧Թ кѭªͼ ѵҤһѺ蹧Ҫһ 2563 繵 article
Сȡ ͧ ѡࡳԸա㹡蹧Թ(Ѻ 5) .. 2549 article
ѵҤһѺ ó蹧ԹҪ ֧ 2555 article
ẺӢԷлª¡ԹԵԺؤ(BOI) article
Է㹡Ѻ Ҫ Ͷ١ԡҧ article
ػҵðҹúѭ СèѴŢкةѺҵðҹúѭբͧçҵðҹúѭҧ article
¡ͷͧ㹧ԹФ article
ԵԺؤ ˹ҷеͧԺѵԵоҪѭѵԡúѭ ..2543 ѧ仹 article
Сѹѧ â鹷¹Сѹҵ 39 article
ѭѺԨصˡ
Foreign Business Act B.E. 2542 (1999)
Accounting Act, B.E. 2543 (2000)
͹Ԩ äǺԨ
Թѹ Թǹ觡 ѡúѭ
ҧػ äǺ͹Ԩ
Թʴ èѴӧԹʴ
ûѺا¡÷ҧѭ 䢢ͼԴҴ
짺Թ
ᵡҧҧ ѭաԹ Ѻ ѭպ ᵡҧҧѭպ Ѻ ѭյ鹷ع
ªͧèѴӺѭ
Ҫѭѵԡúѭ 2543 , ҪѭѵԪҪվѭ 2547 -
ACCOUNTING PROFESSIONS ACT, B.E. 2547 (2004)
ѭǡѺ͡÷ͧСͺŧѭлѭǡѺúѹ֡ѭ
Ҥä article



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