Tax News No. 240 December 2016

Tax News No. 240 December 2016

Topix

Index of legal movement in relation to business

Interested tax news

Supreme Court Judgment: No. 15345/2558

Net loss carried forward as deductible expense for net profits within 5 years after the corporate income tax exemption period under BOI privilege in case of several BOI projects, tax assessment for income tax without a summon, and set off of income tax liability under appeal process with Value added tax refund (VAT)

Ministerial Regulation No. 321 (B.E. 2559) issued under Revenue Code on bad debt distribution from a debtor’s account

Director-General Notification dated 16 Sep 2016

Designation of Rules, Procedures and Conditions of Reduction on Income Tax Rate, Exemption from Income Tax and Exemption from Specific Business Tax of A Company which Carries on International Headquarter Business (No.2)

Notification of Director-General Governing Income Tax (No.277)

Rules, Procedures, and Conditions for Income Tax Rate Reduction and Exemption of the Company Carried on International Trading Center Business

Notification of Director-General Governing Income Tax (No.278)

Rules, Procedures and Conditions on Income Tax Rate Reduction of the Company or Juristic Partnership Located in Special Economic Zone

Notification of Director-General Governing Income Tax (No.279)

Rules, Procedures, and Conditions on Exemption on Income Tax of Investors in Venture Capital Business

Notification of Director-General Governing Value Added Tax (No.211)

Descriptions and Conditions of Remuneration that may be Excluded for Computing Value of Tax Base under Section 79 (4) of the Revenue Code

Notification of Department of Business Development

Guideline on Filing of Financial Statements in Accounting Period of 2559

Announcement of the Office of Board of Investment No. Por.5/2559

Rules for the service system of e-investment promotion

Announcement of the Office of Board of Investment No. Por.6/2559

Practices for E-Investment promotion

Notification of Customs Department No. 144/2559

Custom measures for custom brokers doing a wrongful or fraudulent custom act

Order of the Head of National Council for Peace and Order No. 65/2559

Reduction on Value Added Tax Rate

Ruling No. GorKhor 0702/6602

Corporate income tax in case of expenditure arising from malpractice of executive manager

Ruling No. GorKhor 0702/7884

Corporate income tax in case of paying service fees for management and information technology system overseas

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