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.
Withholding Income Tax refers to the tax amount deducted by the payer from the payment given to the recipient. The payer is responsible for submitting this deducted tax to the Revenue Department.
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
Entities obliged to pay corporate income tax include registered companies or partnerships under the Civil and Commercial Code, which also encompass other legal entities not registered under the Civil
Value Added Tax (VAT) is a tax collected from the sale of goods or services at each stage of production and distribution, both domestically produced and imported. Currently
The payment of income tax by legal entities, using the calculation of net profit, must employ the accrual basis. This means including all income that arises in any accounting period
The Value Added Tax (VAT) is a form of tax levied on the sale of goods or services at each stage of production and distribution, whether they are produced domestically or imported from abroad.
Companies or partnerships, as legal entities, repatriating profit or other funds derived from profits or deemed as profits out of Thailand, are obligated to pay income tax.
Companies or partnerships, acting as legal entities that repatriate profit or other funds accrued from profits or deemed as profits from Thailand, are obligated to pay income tax
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