-

/Contact us
/Contact us

English

(1)

( CPA )
(TA)

.90,91
CPD
CPA
TA
CPD

15.

(Royalty) 40(3)
7
(5% 10% 20% 30% 37% ) 15% (- 50(2))
3% - 10% ( ..4/2528 3/2 ..101/2544)
(Final Tax) (Advance Tax)

15% 70
(Double Taxation Agreement)
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.
16. 17.
15% 5%
5%
10%
10%
10%
10%
10%
8%
7% - 7% 83/6

3
1.
()
1 (Licensing Agreement)
2.

(Business Profit)
(Permanent Establishment)
15 70
7 8
20 3

. J
.
15 70
3.
(Know-how)

70 ( 4043/2535 (
. . . . .
.
. . .
3
(Licensing Agreement)
(Capital Gain)

70 15
10 5
1 3 2

35

))
( 14 4) ( 13 4)

(2)

http://www.jarataccountingandlaw.com/index.php?lay=show&ac=article&Id=493943&Ntype=2[28-Jun-12 10:34:14 AM]

 -
CPA TA

(1)
(2)
(1)

2552
2551
TA 3
CPA
TA
CPA ()
Update
()

. S A

S S .
70
A A .
15 70

1 3 2 1 3 40(3)
.
. .1 ?.

3 40(3) 42
40 60,000 3 8 40(8) 8 ( 11) .. 2502
50(2)
40(3) 40(8)
50(2) 3 ..4/2528 12/1
.

40(3)
1336
.. 2537 15 17
40(3) 40(8)
80 ( 11) .. 2502 8(25) 8 3 ..4/2528 12/1

40(3) ?

40(3) 40(8) 70
3 - ..4/2528 12/1 ..1404/2544

Technical Advisory Group (TGA) on Treaty Characterization (Organization for

Economic Cooperation and Development OCED) 2
National Tax Administration (Internal Use) 3
40(3) ?
.. 2537
40(3) ( 12466/2547) 40(3)

1 3

?Back

:
-

SMEs ?
() ...50
.60% ( 2550)
10 ...50

(Credit Note)

VAT
(Joint Venture) Consortium
Income Tax Guide for foreign Company

VAT 3
(BONDED WAREHOUSE ) ?

( 56 )

()
() ()
( 53)

()

Withholding Tax Rates for Royalties under Thailand's DTAs

Withholding Tax Rates for Interest under Thailand's DTAs
50 (1)
...

50,000 100,000
+ 4 2551

http://www.jarataccountingandlaw.com/index.php?lay=show&ac=article&Id=493943&Ntype=2[28-Jun-12 10:34:14 AM]

 -
TA

..2544 ( 2551-)

..2551 ( 1 2552 31 2553)

.. 2552

..2554 ( 1 2554 )

...94
RMF LTF
""

(/)

(working paper)

(1)
(2)

(1)
(2)
(3)
1
2
+

http://www.jarataccountingandlaw.com/index.php?lay=show&ac=article&Id=493943&Ntype=2[28-Jun-12 10:34:14 AM]

Links

()

Webboard
Webboard

http://www.jarataccountingandlaw.com/index.php?lay=show&ac=article&Id=493943&Ntype=2[28-Jun-12 10:34:14 AM]

 -
Copyright ? 2010 All Rights Reserved.

334 9 21 113 10270 081-802-2731 , 02-349-4238 02-349-4239 Email :jarat_inkong@yahoo.com Website :

:

http://www.jarataccountingandlaw.com

76
software download
Celebrity Biography free game free software video clip thailand travel music video Thailand hotels play games Online shopping and reviews
world movie submit articles Travel Classifieds amazon compare prices web directory free wallpaper online dating video clip chat rooms file download
add site forex signals Electronic specifications
Visitors : 700752

http://www.jarataccountingandlaw.com/index.php?lay=show&ac=article&Id=493943&Ntype=2[28-Jun-12 10:34:14 AM]