content index v2 · 2020-07-08 · ' $Î/ m 7 b q *8 8 o a c5 Â î ¶ _ u } z 8 r m ± b...
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![Page 1: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/1.jpg)
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1 1
1
2
2 3
5
8
9
9
10
3 11
13
15
18 20
24
26
4 27
29
33
41
43
49
53
59
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5 65
Investment Promotion Act
(Regional Operating Headquarters-ROH)
67
71
Industrial Estate Authority of Thailand Act
74
Petroleum Laws 75
1 79
2 Foreign Business Act
81
3 84
4 104
5 110
6 BOI -
120
7 125
131
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2
100
/
3
Commercial Registrar
5
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100%
49%
25%
5
3
1
10550 275,000
1992 Limited Public Company Act
6
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Civil and Commercial Code
Revenue Code1
Revenue Department
300
3 15
1 5
3 15
100
5,500 2,000
7
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/
Commercial Registrar
Commercial Registrar
8
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60Revenue Department ID Tax Identification Card
18030 VAT Value Added
Tax
Revenue DepartmentVAT
1992 2535 Factory Act
3
1 –
2 –
3 –
3 Ministry
of Industry Department of Industrial Works
3 1515
5
9
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Ministry of Industry
Securities Exchange Commission SEC Stock Exchange of Thailand SET 2
Securities Exchange Commission SEC SEC
1.SEC
2. SEC
3. SEC
Stock Exchange of Thailand) 1992 Securities and Exchange Act SETSEC SEC
SET SEC
SET SET
10
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3
2000 Accounts Act Ministry of Commerce
Department of Business Development
2000 Accounts Act 12
1212
Revenue Department
2000 Accounts Act
13
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150 Revenue Department
TFRS IFRS2013 TFRS IFRS
(TFRS for None Publicly Accountable Entities TFRS for NPAEs)
TFRS for Publicly Accountable Entities TFRS for PAEs
5
Revenue Department
Revenue Code
Provident Fund Act
TFRS for NPAEsTFRS for PAEs
Stock Exchange of Thailand
14
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10% 5%
10%5%
Revenue DepartmentCommercial Registrar
Foreign Business Act 2000 3 3 1999 Foriegn Business ActNEC 281
Board of Investment 1999Foreign Business Act
1. 2. 3.
i. 50%
50%
15
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ii. managing partner manager
4. 50% 1.2.3.
33
2
Foreign Employment Act
Foreign Employment Act
Ministry of Labor
Board of Investment
1971 Petroleum Act
Commercial Registrar
30
16
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15
1.
2. 3.
3010
30 602
6030
Immigration Department 30
90 1
17
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Certificate of Residence Ministry of Interior
()
Board of Investment
Board of Investment1
360
360
360
18
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1 100
50
1
5,000
1,000
5000
1 1001 100
Revenue Code
19
![Page 26: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/26.jpg)
500,00050,000
1998 2541Labor Protection Act Hire of Services III
VI Civil and Commercial Code1975 2518 Labor Relations Act
1979 2522Act on Establishment of Labor Courts and Labor Court Procedures
1990 2533 Social Security Act1994 2537 Compensation Act
Ministry of Labor
2013 1 1 3001
9,000
1 8 1 48
1 48
1 7 142
20
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5 11
16 1
1.53
1 36
30 3
1 176
9045
10 10 15
7 Department of Labor Protection and Welfare 10
21
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1994 2537 Compensation Act
4
60%2,000 9,000
45,00065,000
20,000
100
1 Social Security
Office Office of Workmen’s Compensation Fund Compensation Fund
Ministry of Labor1 31
1990 2533 Social Security Act
1994 2537 2 Social Security Act No.2 1999 2542 3
Social Security Act No.3 1
5%15,000
22
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15Social Security Office
3
1. 120 1 30 2. 1 3 90 3. 3 6 180 4. 6 10 240 5. 10 300
3030
23
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50%
Labor Inspector60 60
6 71 15
360
2010 6
2 2
24
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2000 Trademarks Act
Trademark Journal
1010
90
Trademark Act
1978 2521 Copyright Act 1994
2537 Copyright Act2015 2558 2 31994
5050
25
2002 7 22 2002 2545Trade Secrets Act 2015 2558
2
25
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VATCustoms Act
0 60 FTA
Customs Department
26
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29
4
Income Tax Schedule, The Thai Revenue Code; Royal Decree (No.530) B.E. 2554 (2011), R.D. (No. 426) BE 2547 (2004. Section 20 Petroleum Tax Act (No.4) B.E. 2532. (*)2015 10 13 20
Revenue Code
% PE
5003000
300,000
300,000
10 (2015
2016)
1000500
20 10
![Page 36: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/36.jpg)
30
2015 (%
Income Tax Schedule, Thai Revenue Code; R.D. (No. 575) BE 2556 (2013)
VAT
Section 80 of the Thai Revenue Code; R.D. (No 549) BE 2555 (2012
1 - 150,000 0
150,001 - 300,000 5
300,001 - 500,000 10
500,001 - 750,000 15
750,001 - 1,000,000 20
1,000,001 -2,000,000 25
2,000,001 - 4,000,000 30
4,000,001 35
VAT 7% 10 20169 30
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31
1983 Revenue CodeMinister of Finance
Director-General of RevenueBoard of Taxation
DTA
Revenue Code 40
juristic companies or partnerships
/ Director-
![Page 38: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/38.jpg)
32
General of Revenue
BOI
VATVAT 7%
180 VAT10% 1999 4 1 1 7%
2016 9 30VAT
SBT
SBT3.3% 2.75%
0.1 1%1 200
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33
20% 20152015 10 13 20
Revenue Code
Petroleum Income Tax Act
SETSecurities and
Exchange Acts
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34
Revenue Code 40
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35
3
Stock Exchange of Thailand
25%
2
BOI
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36
5100%
Bank of Thailand
2%
5
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37
Director-General of Revenue
%
Thai Revenue Code 60 2 1984 2527
145
1999 10 23 20%40%
20 5
100 5
10 100/
33.33
20
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38
SME
%
Thai Revenue Code 65 2 1984 2527145 2002 2545 395 2008 2551 473
2 2003 Director-
General of the Revenue Department
BOI
40 40
25
500,000 100
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39
30%2012 23 2013 20
20152015 10 13 20
SMESME 500
3000
%
10%
0 – 300,000
300,000 10 (2015 2016 )
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40
3%3%
12Revenue Department
2
150
2
Revenue Department
Revenue Department
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41
BOI BOI
1977 Investment Promotion Act1991 2 Investment Promotion Act No 2
2001 3 Investment Promotion Act No 3
BOI
BOI
BOIBOI
BOI
1977Investment Promotion Act
3 8 5
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42
BOI 2014 12 4 2015
1 1
(Cluster)
(AEC)
(Activity-based Incentive)(Merit-based Incentive) 2
Regional Operating Headquarters(“ROH”)International Procurement Office(“IPO”)
International headquarters: IHQ International trading centers: ITC
5
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43
Director-General of Revenue
PEPE
1 25 2 6 3 15
3
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44
0 35
15 1 1 10 4 0 10 2
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2522 144 50 No. Taw. Paw. 4/2528
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Stock Exchange of Thailand
3
3 25%
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45
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4. Revenue Code 47 7 b
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7
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46
1.
Double Tax Agreement DTA 2015 1 1 60 2
DTA/
% % % 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 5/15(2) 10 10/15(1) 5/15(10)
10 10/15(1) 5/15(3) 10 10/15(1) 10/15(14)
10 10/15(1) 15 10 10/15(1) 5/10/15(11)
10 10/15(1) 5/10/15(4) 10 10/15(1) 5/15(2)
10 10/15(1) 15 10 3/10(5) 0/10/15(6)
10 10/15(1) 5/15(2) 10 10/15(1) 5/15(2)
10 10/15(1) 5/10/15(4) 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 5/15(3) 10 10/15(1) 5/15(2)
10 10/15(1) 15 10 10/15(1) 5/10/15(13)
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 5/15(10)
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47
% % % 10 10 5/10/1515)
10 10/15(1) 15 10 10/15(1) 5/15(2)
10 10/15(1) 10/15(7) 10 10/15(1) 5/10/15(12)
10 10/15(1) 15 10 10/15(1) 10/15(6) 10 10/15(1) 15 10 10/15(1) 0/5/15(6) 10 10/15(1) 15
10 10(15) 15 10 10/15(1) 15
10 10/15(1) 15(17) 10 10/15(1) 10/15(7) 10 10/15(1) 15
10 10/15(1) 5/8/15(8) 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 5/10/15(4)
5/10(16) 10/15(1) 10 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 15
10 10/15(1) 5/8/15(9) 10 10/15(1) 15
10 10/15(1) 15 10 10/15(1) 5/10/15(4)
10 10 8/10(18) 10 10 5/10(19)
10 10 15
: Revenue Department Web 2015 8 6 1.
- 10% - 15%
2. - 5% - 15%
3. – 5%
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4. - 5%
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48
- 10% - 15%
5. -
43%
- 10% 6.
- - 5% - 15%
7. -
10% - 15%
8. - 5%
- 8% - 15%
9. - 5%
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10. - 5%
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11. - 5%
-
10% - 15%
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13. - 5%
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49
- 15%
14. -
10% - 15%
15. - 5% -
10 - 15%
16. - 25 5% - 10%
17. 2015
- 5% -
8 - 10%
18.
- 8% - 10
19. - 5%
- 10%
Revenue Department
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50
2015 5 7
()
603
150
( 40)
-
-
65
No. Paw.113/2545
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51
4OECD
OECD
OECD
4
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52
2010 OECD23
3
OECD
2266 4 6 8
Permanent Establishment PE
Thai Revenue Code
PE 20%
10%
28%
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53
PE OECD
Controlled Foreign Company (“CFC”)
CFC
180
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54
20,0001 55
30,000
15%
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55
10%
Revenue Code
7 Revenue Department
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56
Revenue Code 42
126
40%60,000
65 85%
60%
60%
1030%
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57
Thai Revenue Code 47
3 1980 11
2,000
180
1 30,000
60
2015
30,000 30,000
3
115,000
130,000
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58
2015 (%)
Income Tax Schedule, The Thai Revenue Code2013 2556 575
3 31
16 9
1-150,000 0
150,001-300,000 5
300,001-500,000 10
500,001-750,000 15
750,001-1,000,000 20
1,000,001-2,000,000 25
2,000,001-4,000,000 30
4,000,001 35
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59
IDID
Social Security Fund
5% 7502.75%
VAT VAT
VAT
VAT VAT
VAT 7% 0% 0%
0%VAT
VAT7%
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60
2016 10 1 10%
2005 4 1
180 VATVAT
VAT 15
VAT
15 VAT
VAT VAT
VAT
Specific Business Tax
VATSBT SBT
SBT
SBT % (1) 3.3 0.11
3.3 0.11 2.75 3.3 0.11 (2)
Thai Revenue Code 91 6 2545 413
2008 2551 469 2008 2551 472
1. SBT 10% 2. 0.11% 2010 3
28
SBT
VAT
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61
SBT 15
1 20%60%
CIFFOB
GATT
4
/ 5
2
VAT
VAT 0%
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62
a bCIF
10%
0.1 1%
10,000
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63
House and Land Tax 12.5%
2015 5
15 10
2016
2015 52000
10005% 2016
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64
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67
5
Investment Promotion Act
Board of Investment BOI
BOI 1997Investment Promotion Act 1991 2001
BOI
BOIBOI
7
14
BOI
% (1)
2542 Foreign Business Act 1
49
100
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68
BOI
21
BOI BOI
BOI 3
BOI
BOI
BOIBOI
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69
Activity-based Incentive
Activity-based Incentive
A A1 A4B B1 B2
AA1 A4 B1 B2
Merit-based Incentive
Merit-based Incentive3
( Activity-based Incentive 8Merit-based Incentive
Activity-based Incentive
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70
(*1)
20
(*2) B
(*1) (*2)2015 1 1 2017 12 318 5 50%
(*1) (
)
(*2)
5
2015 1 1
BOI1
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71
BOI
BOI
BOI36
15 BOIBOI
International Headquarters-IHQInternational Trading Center-ITC
BOI
ASEAN AEC
IHQITC
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72
Regional Headquarters(“ROH”)International Procurement Office(“IPO”)
IHQ ITC
(1)ROH IHQ
(2)ITC IPO
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73
IHQ ITC IHQ ITC
(1)IHQ
(*)IHQ No.586
(2)ITC
(*)ITC No.587
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74
IHQ ITC BOI
BOI
IHQ ITC
BOI IHQ ITCIHQ ITC BOI IHQ
ITC 30(Foreign Business Certificate)
(Industrial Estate Authority of Thailand
Act)
Industrial Estate Authority of Thailand IEAT 1972Ministry of Industry
2
General Industrial Zone GIZ
IEAT IEAT Free Zone
IEAT
IEAT
BOI
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75
IEAT
IEAT
Petroleum Laws
1971 Petroleum Act
Petroleum Income Tax Act
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76
Petroleum Act Petroleum Income Tax Act
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79
1
1
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2
3 4 5 6 7 8 9
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80
10
3
2542 Foreign Business Act
11
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81
2
Foreign Business Act
1
1. 2. 3. 4. 5. Exclusive Economic
Zone 6. 7. 8. 9.
2
1.
2.
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82
1. 2. 3.
4. 5. 6.
1. 2. ) 3. 4. 5.
3
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
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83
5
11.
1
12.
13.
14. 1 2000
15. 1 16. 17. 18. 19. 20. 21.
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84
3
1.
VAT
VAT
1
0
(House & Land Tax)
(Corporate Income Tax)
(Personal Income Tax)
(Custom Duties)
(Value Added Tax)
(Signboard Tax)
(Petroleum Income Tax)
(Local Development Tax)
(Specific Business Tax)
(Stamp Duty)
(Excise Tax)
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85
2.
33.1 20
2 1
150
6 2
6 2
1/2 25
(1)
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86
14”Assessment tax and duty”
”Assessment tax”
(2)
(3)
62
21
25
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87
2 120%
(4)
10050
1.5
(5)
Value Added Tax VAT
VAT VATVAT
1 VAT
VATVAT VAT
VAT VAT
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88
VAT200
VAT
VAT
(VA
T)
8
10
7
10
2
15
(W
HT
)
10
7
3
5Royal Degree Ministerial
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89
Regulation Departmental Regulation
BOI Board of Investment:
BOI
4
BOI 3 8
5 (1)
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90
(2)
VAT
(3)
2
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91
2
6
YES NO
AGREE
DISAGREE
Official Summon ( )
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92
1
A B
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93
65 2
A
B
A
B
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94
2
ASEAN
BOI
C
2
C/ +
65 Departmental Instruction No. Paw 113/2545 2
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95
TNMM
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96
APA
3 BOI
D BOI 2
a b ab b a
Da
b 5
BOID
b
BOI
BOI
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97
BOI
5
D BOI
D
4
E
E
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98
5
F
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99
65 3
APA
6
G H
HG
G
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100
9
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101
7
15%
15
15
PE
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102
7
15
12
15
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103
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104
4
1.
65No. Paw.113/2545
4OECD
OECD
OECD
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105
4
2010 OECD
23
3
OECD
2266 4 6 8
2.
2015 102015 5 7
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106
()
603
150
( 40 ) - -
15040
3.
1.510%
/
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107
•••••••
••••••
•••
APA ••••
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108
No. Paw 113/254510
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
10
I
II III IV
V
I-IV
VI V VII
APA
APA – Advance Pricing Agreement
![Page 115: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/115.jpg)
109
APA APA 3 5
APAAPA
APAAPA
APA
APA 2010Guidance on APA Process
APA
APA
APA
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110
5
1.
Accounts Act 2000
Federation of Accounting Professionals FAP
2
(1) Thai Financial Reporting Standards for Publicly Accountable Entities TFRS for PAEs
Publicly Accountable Entities PAEs
TFRS for PAEsIFRS Thai
Accounting Standards TAS 19 IAS 19
2. 1 IFRS
(2) Thai Financial Reporting Standard for Non-Publicly Accountable Entities TFRS for NPAEs PAEs Non-Publicly Accountable EntitiesNPAEs
FAP
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111
2. TFRS for PAEs (1) TFRS for PAEs
IFRS 2015 1 1TFRS for PAEs 2013 1
1 IFRS1
2015 1 TFRS for PAEs
TAS 1 TAS 2 TAS 7 TAS 8 TAS 10 TAS 11 TAS 12 TAS 16 TAS 17 TAS 18 TAS 19 TAS 20 TAS 21 TAS 23 TAS 24 TAS 26 TAS 27 TAS 28 TAS 29 TAS 33 TAS 34 TAS 36 TAS 37 TAS 38 TAS 40 TFRS 2 TFRS 3
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112
TFRS 5 TFRS 6 TFRS 8 TFRS 10 TFRS 11 TFRS 12 TFRS 13
(2) TFRS for PAEs IFRS TFRS for PAEs FAP IFRS
IFRSTFRS for PAEs
2TFRS 9 TAS 39
2 TFRS for PAEs
TFRS 4 2016 TAS 32 2019 TAS 39 TAS 41 2016 TFRS 7 2019 TFRS 9 2019 TFRS 14 TFRS 15 2019
3. TFRS for NPAEs
(1)
IFRS IFRS
![Page 119: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/119.jpg)
113
PAEs
NPAEs IFRSFAP
NPAEs
NPAEsNPAEs
TFRS for NPAEs 2011 1 1
(2) TFRS for NPAEs 21 390
3
3 TFRS for NPAEs
10
![Page 120: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/120.jpg)
114
NPAEs TFRS for NPAEsTFRS for PAEs
TFRS for NPAEsTFRS for PAEs
4 TFRS for NPAEsTAS 12
IAS 12
4 TFRS for PAEs
TAS 7 TAS 12 TAS 19 TAS 24 TAS 27 TAS 28
TFRS 3
TFRS 8
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115
(3) NPAEs TFRS for PAEs
TFRS for NPAEs TFRS for NPAEs 4
(4) TFRS for NPAEs TFRS for NPAEs 2011 1 1
IFRSTFRS for NPAEs
TFRS for PAEs
4. (1)
18
IFRS
IFRS
(2)
IFRS
![Page 122: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&](https://reader033.vdocuments.mx/reader033/viewer/2022050304/5f6d41ecdb601f62eb22a9de/html5/thumbnails/122.jpg)
116
TFRS for NPAEs IFRSTFRS for NPAEs
TFRS for NPAEs
TAS 12
85
RD555 RD57730% 2012 23% 2013 2015
20% 2015 10 1320
Revenue Code2016
20% FAP
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117
TFRS for NPAEs
IAS 36IFRS
IFRS
TFRS for NPAEs
IFRS
Loss on decline in valueIFRS
IAS 19
Labor Protection Act
TAS 19TAS 19 TAS
19
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118
TFRS for NPAEs
IFRS TFRS for PAEs
IFRSIFRS
(3) TFRS IFRS
2.(2) TFRS IFRSIFRS TFRS
IFRSTFRS
5.
IFRS
(1)
(2) 12
12 3
3 4
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119
6.
FAP IFRS for SMEsIFRS for SMEs International Financial Reporting Standard for Small and Medium-sized Entities 2009 7
IFRS IASB)SMEs
IFRSIFRS
IFRS for SMEs 2015 5 IASBIFRS for SMEs 2017 1 1
FAP TFRS for NPAEs IFRSIFRS for SMEs
IFRS for SMEs TFRS for SMEs2017
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120
6
2015 1 1
ROH IHQIPO ITC
2011 12 212012 1 1 23 2013
1 1 2015 12 3120 2015 10 13
20%
1. 2014 11 25 2015 2021 7
2015 1 1
20 IEAT
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121
200180
2015 1 1 2017 12 3138 2
5SEZ 3
5 Investment Promotion Act
2 IHQ ITC
IHQ ITC 2015 1 1 BOI
IHQ Regional Operating Headquarters (“ROH”) ITC International Procurement Office (“IPO”) IHQ ITC ASEAN
AEC
(1) IHQ IHQ ROH TC
ROH 3
IHC 1
ROH
15
50% 50%
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122
ROH 50%
50%
(2) ITC
1ITC
ITCIPO
IHQ ITCInvestment Promotion Act
3 2015 5 7 Transfer Pricing
2002 No. Paw 113
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123
1.
2.
603
3. 150
40
4 (1)
30 2011 12 21Royal Decree:No.530 2012
1 1 23 2013 1 12015 12 31 20
2015 10 1320%
(2)
37 201335
2015 2016
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124
(3)
10
2016 9 30 2016 10 1
5
12.5 2016
6
CIF
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125
7
―
3000
2013 ―107
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126
2
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127
( )
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128
100
8
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129
E
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130
2015
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KPMG 48th – 51st Floors, Empire Tower 1 South Sathorn Road Yannawa, Sathorn Bangkok 10120 Thailand T +66 2 677 2000 F +66 2 677 2222 Email [email protected]
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