All posts of tag: SpecificBusinessTax

May 1, 2023, will the new criteria for paying sales tax affect foreign investment?

1970-01-01 - 1970-01-01

Special business tax, or stock sales tax.

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Tax Base for Specific Business Taxation

1970-01-01 - 1970-01-01

The tax base for businesses subjected to specific business tax consists of the total revenues before deducting any expenses received or to be received from conducting the business

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Businesses Required to Pay Specific Business Tax

1970-01-01 - 1970-01-01

Specific Business Tax is one type of tax according to the Revenue Code, collected from specific types of businesses, replacing the abolished Commercial Tax.

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Tax-exempt Specific Business Operations

1970-01-01 - 1970-01-01

The Specific Business Tax (SBT) is a type of tax under Thai law, collected from certain types of businesses specifically defined by law. It replaces the abolished trade tax and is collected separately from the Value Added Tax (VAT).

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Timeline for Submission of Specific Business Tax Returns

1970-01-01 - 1970-01-01

For businesses subject to specific business tax, the tax return should be submitted within the period specified by the Revenue Department.

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Specific Business Tax Obligations

1970-01-01 - 1970-01-01

The specific business tax obligors are those conducting business activities that are liable to specific business tax, regardless of the form in which such businesses are conducted.

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