ตัดภาษี มีเงินออม - TaxBugnoms ช่วยได้

: TaxBugnoms 1
: TaxBugnoms 2

: TaxBugnoms
Save Up & Cut Tax with TaxBugnoms
TaxBugnoms
(*)
: TaxBugnoms 3
77

7
7

7
7

7
7

7 7 7

7
: TaxBugnoms 7 7

7

7

7
7 7

( )

7
Thailand Investment Forum
41,000 (facebook.com/ThInvestForum)
FundManagerTalk.com
143,000 (fundmanagertalk.com/author/keng)
: TaxBugnoms 4
7
?

7

7

7

(
7
^^)
7 7 7
7
7
7 7

7 7 7
7

: TaxBugnoms 5
7
15

7
Facebook Page
7
7
7
7 7
7

TaxBugnoms
http://tax.bugnoms.com/
http://www.facebook.com/TaxBugnoms
: TaxBugnoms 6

7
< 1

...

< 2
: TaxBugnoms 7
...
< 3
< 4

< 5
9,000
7
< 6 (LTF)
LTF
LTF
LTF
?
LTF
: TaxBugnoms 8
< 7 <M RMF

RMF
RMF
RMF
RMF
7 RMF
?
RMF
LTF RMF
RMF
< 8

7

: TaxBugnoms 9

<
: TaxBugnoms 10

7
?
7

7

7
...
7 ( ) 7 7

7 7
1.

2.
7 7
: TaxBugnoms 11
(...)
3.
4. 7
7

5.
7
6.

7. 6. 7
!
7 (
6 7 )...
...

7
7 7 ..

...
: TaxBugnoms 12
...

< !!!!
!!! ...
7 ...
: TaxBugnoms 13
<
7
...

7 ...
... ...

40% 60,000
60,000
7

30

60 7
7 1
: TaxBugnoms 14

7

65 85 7
1

7
() ...
: TaxBugnoms 15
M

...

7

7

...

7

7
7 12
7

7
7
77
?

: TaxBugnoms 16

.
.
.
.
.
.
.
.

7
:)
: TaxBugnoms 17
< 1

: TaxBugnoms 18
7 ...
7
7

: TaxBugnoms 19

7
7
7

7
: TaxBugnoms 20

40 (1) 7
40 (1) 7
7 7
7

40(1)
7
7
7
7 1
31 7
7
1.
2.
: TaxBugnoms 21
3.

4.
5.
7

M

7 2554
2555
2555 7 2554
( )
7...
: TaxBugnoms 22
...
7
5

7 4
7

?

7
7 7

... ...
7 ( 7)
7 5 7
: TaxBugnoms 23

39

1. 7 7 7

7

7
2. < <

50,000

7 50,000
3. < 7

7
5,000

7 5,000

: TaxBugnoms 24
4. < < 7

5. < 7

(Dividend) http://tax.bugnoms.com/tax/dividend-from-investmentshould-pay-tax/

<

7
: TaxBugnoms 25

7

7 40
60,000 ( 42 )
10,000 120,000
48,000 72,000
12,500 150,000
60,000 90,000
15,000 180,000
60,000 120,000
20,000 240,000
60,000 180,000
40,000 480,000
60,000 420,000
: TaxBugnoms 26
80,000 960,000
60,000 900,000
< ...
7
5,000 M !!!

7
( 7
)

y ......
: TaxBugnoms 27
< 2
: TaxBugnoms 28

7 ...
7 ?
7
77
7 7

( ) 300,000
7 30,000 7
10,000
3,000
7

7
300,000
60,000
: TaxBugnoms 29
(40% 60,000)
(z )
-
30,000
- 7
10,000
- 7
10,000
190,000
10 3,000
187,000
7
7
150,000
: TaxBugnoms 30
37,000 ( 150,000 ) 10%

3,700
3,700
7
7

7
x
()
7 7 7
7 ( ) ...

7
4
1.
2.
3.
4.

: TaxBugnoms 31
7

7
7

(
7)
: TaxBugnoms 32
<

7

7 40 60,000

5,000 M !!!
!!!
7
: TaxBugnoms 33
...
7

<
10

2
10

7
7
(1) http://tax.bugnoms.com/tax/tax-donation-expense/

7
10
7
7

7
: TaxBugnoms 34
7
7
7

7
...

( !!)
( !!!)
( !!!!)
( !!!!!!) / :D
< 7
7
: TaxBugnoms 35
< 3

: TaxBugnoms 36
7
7
5,000 60,000
: TaxBugnoms 37

7 7
7
7 RMF LTF

7 5

: TaxBugnoms 38
1. ( )
7
( )

: TaxBugnoms 39
7
- () 30,000
- 30,000
- 15,000
30,000
7
7

30,000
7
7

7

1
7 7

( 2-8)

7 7
7
: TaxBugnoms 40
7 .. 2522
.. 2522 15,000
.. 2522 .. 2522 15,000
3 7

7
25
M <
2,000
http://www.rd.go.th/publish/557.0.html
2. ( <)
7 7

7 ( )
7
- 7
- 7
- 7 7 (RMF)
- 7 (LTF)
- 7
-
: TaxBugnoms 41
7
7
7
3. ( M )

!!
} 7
7

7

-
- 7
-
-

M < 60 M 7
7 30,000
7 7
< M
: TaxBugnoms 42

4. ( <<)
7

7

7 7

- 7 ( )
7 5 5

- 7
100,000

http://www.rd.go.th/publish/557.0.html 1.6
5. < <
7
7

: TaxBugnoms 43
7 7

7 7

7

7

()
7

7

7 ...

7

7 ( 7
)
7

:)
: TaxBugnoms 44
< 4

: TaxBugnoms 45
7
7
- 7
- 7
- 7 7 (RMF)
- 7 (LTF)
- 7
-
7
7

7

7

: TaxBugnoms 46
< <

...

( ...)
7 :)

7

7
7

7

...
7 TwT
!!!
: TaxBugnoms 47

2,500
...

...
7
( )

7
7

7

: TaxBugnoms 48
=
...

< !!!
: TaxBugnoms 49

7
7
=
7

7

7
- 7 7
- Iphone8 7
: TaxBugnoms 50
-
- 7
-
.
.
.
7 ...
7

7 7

7
7
: TaxBugnoms 51

100,000

10% 100,000
10,000
20% 100,000
20,000
30% 100,000
30,000
7
??

: TaxBugnoms 52
7 " "
Thailand Blog Awards 2012
<<
http://tax.bugnoms.com/journal/vote-for-taxbugnomstba-2012/

TaxBugnoms
: TaxBugnoms 53
< 5
: TaxBugnoms 54

7
7
7

1.
2. 7
7 7
: TaxBugnoms 55

7

1.
2.
3.
4.
5.
6.
7.

( ) 5 ( )
5
15,000
: TaxBugnoms 56

9,000
7

7
7 7

9,000
( 15,000) x x
2555 18,000 7
1- 6 = 15,000 x 3/100 x 6 = 2,700
7- 12 = 15,000 x 4/100 x 6 = 3,600
2555
7
2,700 + 3,600 = 6,300
2555
5
3 6 2555 7 4 6 2555
7
http://tax.bugnoms.com
: TaxBugnoms 57
9,000
9,000 !!

7 7 !
... 7 7
9,000
7 9,000
!
7 35 (
7 25 60
) 9,000 7%
: TaxBugnoms 58
: TaxBugnoms 59
9, 000 30
7
7 7% 7
7
7%

: TaxBugnoms 60
M
M
7 7

7

7
7
7

7
7
10,000 10,000 490,000

490,000
: TaxBugnoms 61
?? 7
10,000 490,000

7
: 7
7 35,000

:
10,000 25,000
: TaxBugnoms 62
()
7
500,000

7

: TaxBugnoms 63
< 6
(LTF)
: TaxBugnoms 64
LTF
LTF
LTF 7 Long
Term Equity Fund
LTF
7 7
( 7)

LTF
7
7 7
7 2547 2559 7
( 4 )

7

()
7

: TaxBugnoms 65

< (
)
7 10,000 1,000
( 10 )
7 11.50 0.50
7
1. 0.50 x 1,000 = 500
2. (11.50 0.50) 10.00 = 1.00 x 1,000 =
1,000
: TaxBugnoms 66

7
7 1500
7 LTF
7
LTF LTF
7
...
: TaxBugnoms 67
LTF <
LTF
LTF 65
LTF
LTF SET 50
LTF 20
LTF
7
3 7
1. LTF < () 7
LTF
(
) LTF 7

2. LTF <
() 7

LTF 70% 30%
: TaxBugnoms 68
LTF 7 7

3. LTF < < () 7
LTF
7
LTF 7

(
7 .1 )
LTF 7 3 7
7

LTF
::
: TaxBugnoms 69
LTF 7
30
7 LTF

LTF < <
-
-
LTF < < ..

-
-

7

7

7 LTF
LTF 7

7 ( 10 )
7
: TaxBugnoms 70

7 7
http://www.rd.go.th/publish/11162.0.html (
5)

^^
: TaxBugnoms 71

LTF
LTF
7 2
1) 7 7 15%
500,000 7
2) (Capital Gain)
: TaxBugnoms 72

:
7 2,000,000 7 LTF 7
7
: 7 15% 2,000,000 300,000
7 7
1) <M LTF 5 (
)

7 2547

7 1 2551

: 7 2547
:
7 1 2551
2) <
LTF
7 7 LTF

: TaxBugnoms 73

7 LTF 300,000 7

7
7
15%
7

7
20% 7 LTF
300,000 x 20% = 60,000 !!!!
5
7
7 LTF 7 7
300,000 400,000

7 400,000
2) (Capital Gain)
100,000 LTF 7 !!!
(Time Value of
money)
300,000 7
- 60,000
- 100,000
7 7 160,000 300,000
53.33% !!!!!
: TaxBugnoms 74
LTF
7
: TaxBugnoms 75
< ?

5 7
7
5 2 3
5

7
5
7 7

27

2 3
(capital gain) (FIFO)
(
169) http://www.rd.go.th/publish/39681.0.html
: TaxBugnoms 76
7 12/1
..4/2528 3

^^
1. 5
2. 1
LTF 7
() LTF 7
7 LTF
(.) 7
7
: TaxBugnoms 77
7
7 LTF 7

3. < LTF < <
< 3%
: TaxBugnoms 78
5 7

LTF
LTF
7 7
1. < ... 90 ... 91 < <<
<
7 1.5
: TaxBugnoms 79
2. < (Capital Gain)
< 3

2554 7 LTF 10,000 10
100,000
7
30% 7 LTF
7 7 30,000
2555 LTF 7 12
LTF !!!
7
10,000 120,000
7 LTF 5
!
7 7...
1. 2554
2555 30,000
7
1.5 (.. .. 2555) 3 1,350 (30,000 x 1.5% x 3)

7
31,350

2. 20,000 (.)
3% 600
: TaxBugnoms 80
7
20,000
2555 600 ()
: TaxBugnoms 81
< LTF
7 LTF

LTF
(.)
7

7

7
( 5 )
7

7

7
7 LTF

7
LTF <
<
.
<
M M LTF M
: TaxBugnoms 82
7
()

7 7 7

7

7
%
10%
10%
7

: TaxBugnoms 83
7 LTF

7
M

20%
7
() ..
7 LTF
1. 10 20%
2. 5%
7 <
7
LTF ( 7 100% )
: TaxBugnoms 84
7
2
< (Dollar Cost Average: DCA)
7 LTF
<
M <
(SET)
5 (Bloomberg.com)
7
LTF ?
: TaxBugnoms 85
<
7
7 LTF
7

7 LTF 7
1 7
1. 7 LTF
2. 7
7
77

7 7 LTF
< Dollar Cost Averaging (DCA)
Dollar Cost Averaging (DCA)

: TaxBugnoms 86
- LTF 7 1,000 1
- LTF 7 500
7 7

=
7
7
7 7

7 DCA 7
7 ( 1) High Risk High Return
7
7
7

: TaxBugnoms 87
LTF
7 2554 7
3,000 7
7 7 7
2554 60,000
2554
1. 10% 6,000
2. 668.73
2555 7 3,000 2,000

7
2555 <
1. 2,520.91
< M
1. 10% 2555
2. 7 6,500
: TaxBugnoms 88

7
7 5%
(
)
LTF 7
,

7
7 7 7

: TaxBugnoms 89
7 " "
<<

TaxBugnoms
: TaxBugnoms 90
< 7
<M RMF
: TaxBugnoms 91
LTF
LTF

7 RMF
: TaxBugnoms 92
RMF
RMF 7
Retirement Mutual Fund
<M
7 7
RMF
() 7 (
) 7
LTF

7

7 RMF
7

: TaxBugnoms 93
< RMF
RMF
7
( )

7
(.)
7 7
7
RMF
: TaxBugnoms 94
RMF <

RMF LTF RMF
7
7 .

7
1. <<
2. < 7
7
3. <
: TaxBugnoms 95
: TaxBugnoms 96

RMF
RMF LTF
7
1) 15
500,000 (.) 7
7 RMF
500,000
2) < (Capital Gain)
LTF RMF 7

< M
(1) 7 3 5,000
(2)
M
(1) 7 7
: TaxBugnoms 97
(2) 7 3 5,000
(3)
- RMF 5
7 77
55

-
(4) RMF
7 7
< (< 171)

< 265 (.. 2551)

< 267 (.. 2551)

: TaxBugnoms 98
M RMF
7 RMF
1. < 1
1,000,000 7
50,000 7 50,000
7 7 RMF 1,000,000 x 15% = 150,000
7
7 7
250,000 500,000
7 7 RMF 150,000

: TaxBugnoms 99
2. < 2
2,500,000 7
75,000 7 50,000
7 7 RMF 2,500,000 x 15% = 375,000
7
7 7
500,000 7
7 RMF 375,000
3. < 3
5,000,000 7
150,000 7 50,000
7 7 RMF 5.000,000 x 15% = 750,000
7
7 7
950,000 7
7 RMF 7 300,000
7
< ?
: TaxBugnoms 100

7

7 RMF 7
1. < ... 90 ... 91 < <<
<
7 1.5
2. < (Capital Gain)
< 3

2554 y 30 7 RMF 10,000
10 100,000 20% y

7 7 20,000
2555 11 y
RMF
7
10,000 110,000
7 y 5
y 55 7!
: TaxBugnoms 101
7 y 7
1. y
2555 20,000
7 1.5
(.. .. 2555) 3 900 (20,000 x 1.5% x 3)

20,900

7
2. 10,000 y
(.) 3% 300
7 y RMF 10,000
2555 300
()
: TaxBugnoms 102
RMF
7 7 RMF 7 RMF
RMF 7 7
55
5 7
7 < M RMF < 1

2551 55 5
7

RMF 7 1 2551 7 7
55
5 ( )
7
: TaxBugnoms 103
LTF RMF
LTF RMF
7
: TaxBugnoms 104
RMF <
RMF 7 7
7 55 7 7

()
( 7)
7

RMF
7

7 2
(Active) (Passive)
Active Fund

7 2
1.
: TaxBugnoms 105
2.

Passive Fund

7
7
20%
Active Fund 20%
20%
: TaxBugnoms 106
-20%
7
7
Passive Fund
20% Index funds ETF (Exchanged
Traded Funds)
-20%
Passive 20%
LTF RMF
Active Fund Passive Fund RMF
7
LTF
7 ()
LTF () 7
: TaxBugnoms 107
7 RMF

7 RMF
7
: TaxBugnoms 108
<

RMF -
?
7
()

( 7
7 )

() 77

: TaxBugnoms 109
RMF
7
RMF 7
7

7 RMF
RMF ^^
: 7 7 LTF
7 LTF
7
: TaxBugnoms 110

-
7 RMF 7

M <
M <
< <
RMF

: TaxBugnoms 111
< 8
: TaxBugnoms 112
() ( )

1. ( 7
)
2. 40% 60,000
3.
: TaxBugnoms 113
1 2 7
<
7
-
- 7
- 7 (LTF)
- 7 7 (RMF)
- 7 7
7
7

7

< ..01
7

7 7
: TaxBugnoms 114
.. 01
: TaxBugnoms 115
7 2
( )
7

7 600,000
1. 50,000
2. 7
3. 7
- 40,000 10,000
- LTF 50,000
- RMF 25,000

1.
7 600,000 40% 60,000
7
540,000 (600,000 60,000)
7 30,000 510,000
2.
(540,000 30,000)
3. /
LTF RMF
7 7 125,000 385,000 (510,000 125,000)
: TaxBugnoms 116

23,500 ((385,000 150,000) x 10%)

7
7
1,958.33
(23,500/12)
3
7 510,000

7
((500,000 - 150,000) x 10%) + (10,000 x 20%)
37,000 3,083.33
(37,000/12) 7 1,000

13,500
: TaxBugnoms 117
7
( )

7 7
7
7

1.
7

: TaxBugnoms 118
2.
7

7 :)
7

7
^^
: TaxBugnoms 119

7
7
7
: TaxBugnoms 120
<

() <
7
7

7
:)
: TaxBugnoms 121
M <

7
40% 60,000 7 150,000
7
60,000

7
30,000
7 ( ) 7
1.
2.
: TaxBugnoms 122
3.
4. < M

77
: TaxBugnoms 123
<
7

7 2

7
7 7
: TaxBugnoms 124
7

LTF RMF
: TaxBugnoms 125

<
3.
..01

: TaxBugnoms 126
7

7 5
7 7
7
1. 30 50,000
10,000
2.
( 7)
7

7
7
7

7
7
720,000

60,000
30,000 90,000
: TaxBugnoms 127
<

7
: TaxBugnoms 128
7

7

: TaxBugnoms 129
7 7
7
7 7 7 :)
: TaxBugnoms 130
<
TaxBugnoms
(BugnomS) " "

...
"TaxBugnoms"
7
Tax Bugnoms

7 " " "" TaxBugnoms
( TwT)

10
7

7
" " "Facebook" 7
http://tax.bugnoms.com/
: TaxBugnoms 131
: TaxBugnoms 132
!M

Taxbugnoms

7
< !
1.
: TaxBugnoms
( )
2.
Money Can Grow
( 7 )
3.
: TaxBugnoms 133
7 " "
<<

TaxBugnoms
: TaxBugnoms 134

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: TaxBugnoms 1

< 7 <M RMF

37,000 ( 150,000 ) 10%

2,700 + 3,600 = 6,300

3. LTF < < () 7

LTF < < ..

1. < ... 90 ... 91 < <<

2. < (Capital Gain)

2555 7 3,000 2,000

< (< 171)

< 265 (.. 2551)

< 267 (.. 2551)

1. < ... 90 ... 91 < <<

2. < (Capital Gain)

(.. .. 2555) 3 900 (20,000 x 1.5% x 3)

7 < M RMF < 1

(BugnomS) " "

Money Can Grow

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