Tax News No. 239 November 2016

Tax News No. 239 November 2016

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Index of legal movement in relation to business

Interested tax news

Royal Decree issued under the Revenue Code governing Exemption from Revenue Taxes (No. 621) B.E. 2559

Royal Decree issued under the Revenue Code governing Tax Exemption (No. 622)

Notification of Director-General governing Income Tax (No. 272)

Rules, procedures and conditions on exemption from income tax for income actually paid for one tambol one product

Notification of Director-General governing Income Tax (No. 273)

Rules, procedures and conditions for exemption from income tax on income actually paid for service fee to tourism business operator under the law governing tourism business and guide or income actually paid for hotel accommodation fee to hotel business operator under the law governing hotel for domestic travel

Notification of Director-General governing Income Tax (No. 276)

Prescribing rules, procedures and terms for exemption from income tax for amount of income paid for purchasing investment unit in the Long Term Equity Fund

Notification of Director-General governing Value Added Tax (No. 210)

Specifying types and conditions of consideration excluded from calculation of tax base under Section 79(4) of the Revenue Code

Departmental Instruction No. Taw. Paw. 262/2559

Application of accrual basis in the computation of revenue and expenses of juristic company and partnership

Announcement of Board of Investment No. Por. 9/2559

Guideline of Annual Profit and Annual Loss Computation for Juristic Person which Granted Investment

Ruling No. GorKor 0702/3281

Corporate income tax in case where juristic company or partnership established under the foreign law which has an agent or a go-between for carrying on business in Thailand

Ruling No.GorKor 0702/6527

Corporate income tax, Section 70 of Revenue Code in case of share payment for a company in another country

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