content index v2 · 2020-07-08 · ' $Î/ m 7 b q *8 8 o a c5 Â î ¶ _ u } z 8 r m ± b...

139

Upload: others

Post on 24-Jul-2020

5 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 2: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 3: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 4: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 5: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

1 1

1

2

2 3

5

8

9

9

10

3 11

13

15

18 20

24

26

4 27

29

33

41

43

49

53

59

Page 6: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

5 65

Investment Promotion Act

(Regional Operating Headquarters-ROH)

67

71

Industrial Estate Authority of Thailand Act

74

Petroleum Laws 75

1 79

2 Foreign Business Act

81

3 84

4 104

5 110

6 BOI -

120

7 125

131

Page 7: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 8: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 9: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 10: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 11: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

2

100

/

3

Commercial Registrar

5

Page 12: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

100%

49%

25%

5

3

1

10550 275,000

1992 Limited Public Company Act

6

Page 13: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

Civil and Commercial Code

Revenue Code1

Revenue Department

300

3 15

1 5

3 15

100

5,500 2,000

7

Page 14: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

/

Commercial Registrar

Commercial Registrar

8

Page 15: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

60Revenue Department ID Tax Identification Card

18030 VAT Value Added

Tax

Revenue DepartmentVAT

1992 2535 Factory Act

3

1 –

2 –

3 –

3 Ministry

of Industry Department of Industrial Works

3 1515

5

9

Page 16: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

Ministry of Industry

Securities Exchange Commission SEC Stock Exchange of Thailand SET 2

Securities Exchange Commission SEC SEC

1.SEC

2. SEC

3. SEC

Stock Exchange of Thailand) 1992 Securities and Exchange Act SETSEC SEC

SET SEC

SET SET

10

Page 17: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 18: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 19: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

3

2000 Accounts Act Ministry of Commerce

Department of Business Development

2000 Accounts Act 12

1212

Revenue Department

2000 Accounts Act

13

Page 20: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

150 Revenue Department

TFRS IFRS2013 TFRS IFRS

(TFRS for None Publicly Accountable Entities TFRS for NPAEs)

TFRS for Publicly Accountable Entities TFRS for PAEs

5

Revenue Department

Revenue Code

Provident Fund Act

TFRS for NPAEsTFRS for PAEs

Stock Exchange of Thailand

14

Page 21: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

10% 5%

10%5%

Revenue DepartmentCommercial Registrar

Foreign Business Act 2000 3 3 1999 Foriegn Business ActNEC 281

Board of Investment 1999Foreign Business Act

1. 2. 3.

i. 50%

50%

15

Page 22: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

ii. managing partner manager

4. 50% 1.2.3.

33

2

Foreign Employment Act

Foreign Employment Act

Ministry of Labor

Board of Investment

1971 Petroleum Act

Commercial Registrar

30

16

Page 23: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

15

1.

2. 3.

3010

30 602

6030

Immigration Department 30

90 1

17

Page 24: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

Certificate of Residence Ministry of Interior

()

Board of Investment

Board of Investment1

360

360

360

18

Page 25: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

1 100

50

1

5,000

1,000

5000

1 1001 100

Revenue Code

19

Page 26: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

500,00050,000

1998 2541Labor Protection Act Hire of Services III

VI Civil and Commercial Code1975 2518 Labor Relations Act

1979 2522Act on Establishment of Labor Courts and Labor Court Procedures

1990 2533 Social Security Act1994 2537 Compensation Act

Ministry of Labor

2013 1 1 3001

9,000

1 8 1 48

1 48

1 7 142

20

Page 27: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

5 11

16 1

1.53

1 36

30 3

1 176

9045

10 10 15

7 Department of Labor Protection and Welfare 10

21

Page 28: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

1994 2537 Compensation Act

4

60%2,000 9,000

45,00065,000

20,000

100

1 Social Security

Office Office of Workmen’s Compensation Fund Compensation Fund

Ministry of Labor1 31

1990 2533 Social Security Act

1994 2537 2 Social Security Act No.2 1999 2542 3

Social Security Act No.3 1

5%15,000

22

Page 29: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

15Social Security Office

3

1. 120 1 30 2. 1 3 90 3. 3 6 180 4. 6 10 240 5. 10 300

3030

23

Page 30: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

50%

Labor Inspector60 60

6 71 15

360

2010 6

2 2

24

Page 31: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

2000 Trademarks Act

Trademark Journal

1010

90

Trademark Act

1978 2521 Copyright Act 1994

2537 Copyright Act2015 2558 2 31994

5050

25

2002 7 22 2002 2545Trade Secrets Act 2015 2558

2

25

Page 32: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

VATCustoms Act

0 60 FTA

Customs Department

26

Page 33: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 34: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 35: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

29

4

Income Tax Schedule, The Thai Revenue Code; Royal Decree (No.530) B.E. 2554 (2011), R.D. (No. 426) BE 2547 (2004. Section 20 Petroleum Tax Act (No.4) B.E. 2532. (*)2015 10 13 20

Revenue Code

% PE

5003000

300,000

300,000

10 (2015

2016)

1000500

20 10

Page 36: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

30

2015 (%

Income Tax Schedule, Thai Revenue Code; R.D. (No. 575) BE 2556 (2013)

VAT

Section 80 of the Thai Revenue Code; R.D. (No 549) BE 2555 (2012

1 - 150,000 0

150,001 - 300,000 5

300,001 - 500,000 10

500,001 - 750,000 15

750,001 - 1,000,000 20

1,000,001 -2,000,000 25

2,000,001 - 4,000,000 30

4,000,001 35

VAT 7% 10 20169 30

Page 37: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

31

1983 Revenue CodeMinister of Finance

Director-General of RevenueBoard of Taxation

DTA

Revenue Code 40

juristic companies or partnerships

/ Director-

Page 38: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

32

General of Revenue

BOI

VATVAT 7%

180 VAT10% 1999 4 1 1 7%

2016 9 30VAT

SBT

SBT3.3% 2.75%

0.1 1%1 200

Page 39: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

33

20% 20152015 10 13 20

Revenue Code

Petroleum Income Tax Act

SETSecurities and

Exchange Acts

Page 40: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

34

Revenue Code 40

Page 41: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

35

3

Stock Exchange of Thailand

25%

2

BOI

Page 42: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

36

5100%

Bank of Thailand

2%

5

Page 43: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

37

Director-General of Revenue

%

Thai Revenue Code 60 2 1984 2527

145

1999 10 23 20%40%

20 5

100 5

10 100/

33.33

20

Page 44: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

38

SME

%

Thai Revenue Code 65 2 1984 2527145 2002 2545 395 2008 2551 473

2 2003 Director-

General of the Revenue Department

BOI

40 40

25

500,000 100

Page 45: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

39

30%2012 23 2013 20

20152015 10 13 20

SMESME 500

3000

%

10%

0 – 300,000

300,000 10 (2015 2016 )

Page 46: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

40

3%3%

12Revenue Department

2

150

2

Revenue Department

Revenue Department

Page 47: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

41

BOI BOI

1977 Investment Promotion Act1991 2 Investment Promotion Act No 2

2001 3 Investment Promotion Act No 3

BOI

BOI

BOIBOI

BOI

1977Investment Promotion Act

3 8 5

Page 48: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

42

BOI 2014 12 4 2015

1 1

(Cluster)

(AEC)

(Activity-based Incentive)(Merit-based Incentive) 2

Regional Operating Headquarters(“ROH”)International Procurement Office(“IPO”)

International headquarters: IHQ International trading centers: ITC

5

Page 49: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

43

Director-General of Revenue

PEPE

1 25 2 6 3 15

3

Page 50: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

44

0 35

15 1 1 10 4 0 10 2

0 35 1

3 5 10 4.5 3 10 4.5 3 10 3.5

1 3 7 1 1 5 5 7 2 1 3 6

0.75

2522 144 50 No. Taw. Paw. 4/2528

1.

30,000

2. 130,000

Stock Exchange of Thailand

3

3 25%

Page 51: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

45

a b10%

3. PE3% 5%

4. Revenue Code 47 7 b

10% 5. 6. 7.

7

1,000

10 1 15 1 15 1 15 1 10 1

7015 1

Thai Revenue Code 50 70

Page 52: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

46

1.

Double Tax Agreement DTA 2015 1 1 60 2

DTA/

% % % 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 5/15(2) 10 10/15(1) 5/15(10)

10 10/15(1) 5/15(3) 10 10/15(1) 10/15(14)

10 10/15(1) 15 10 10/15(1) 5/10/15(11)

10 10/15(1) 5/10/15(4) 10 10/15(1) 5/15(2)

10 10/15(1) 15 10 3/10(5) 0/10/15(6)

10 10/15(1) 5/15(2) 10 10/15(1) 5/15(2)

10 10/15(1) 5/10/15(4) 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 5/15(3) 10 10/15(1) 5/15(2)

10 10/15(1) 15 10 10/15(1) 5/10/15(13)

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 5/15(10)

Page 53: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

47

% % % 10 10 5/10/1515)

10 10/15(1) 15 10 10/15(1) 5/15(2)

10 10/15(1) 10/15(7) 10 10/15(1) 5/10/15(12)

10 10/15(1) 15 10 10/15(1) 10/15(6) 10 10/15(1) 15 10 10/15(1) 0/5/15(6) 10 10/15(1) 15

10 10(15) 15 10 10/15(1) 15

10 10/15(1) 15(17) 10 10/15(1) 10/15(7) 10 10/15(1) 15

10 10/15(1) 5/8/15(8) 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 5/10/15(4)

5/10(16) 10/15(1) 10 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 15

10 10/15(1) 5/8/15(9) 10 10/15(1) 15

10 10/15(1) 15 10 10/15(1) 5/10/15(4)

10 10 8/10(18) 10 10 5/10(19)

10 10 15

: Revenue Department Web 2015 8 6 1.

- 10% - 15%

2. - 5% - 15%

3. – 5%

- 15%

4. - 5%

Page 54: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

48

- 10% - 15%

5. -

43%

- 10% 6.

- - 5% - 15%

7. -

10% - 15%

8. - 5%

- 8% - 15%

9. - 5%

- 8% - 15%

10. - 5%

- 15%

11. - 5%

-

10% - 15%

12. - 5% - 10% - 15%

13. - 5%

- 10%

Page 55: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

49

- 15%

14. -

10% - 15%

15. - 5% -

10 - 15%

16. - 25 5% - 10%

17. 2015

- 5% -

8 - 10%

18.

- 8% - 10

19. - 5%

- 10%

Revenue Department

Page 56: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

50

2015 5 7

()

603

150

( 40)

-

-

65

No. Paw.113/2545

Page 57: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

51

4OECD

OECD

OECD

4

Page 58: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

52

2010 OECD23

3

OECD

2266 4 6 8

Permanent Establishment PE

Thai Revenue Code

PE 20%

10%

28%

Page 59: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

53

PE OECD

Controlled Foreign Company (“CFC”)

CFC

180

Page 60: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

54

20,0001 55

30,000

15%

Page 61: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

55

10%

Revenue Code

7 Revenue Department

Page 62: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

56

Revenue Code 42

126

40%60,000

65 85%

60%

60%

1030%

Page 63: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

57

Thai Revenue Code 47

3 1980 11

2,000

180

1 30,000

60

2015

30,000 30,000

3

115,000

130,000

Page 64: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

58

2015 (%)

Income Tax Schedule, The Thai Revenue Code2013 2556 575

3 31

16 9

1-150,000 0

150,001-300,000 5

300,001-500,000 10

500,001-750,000 15

750,001-1,000,000 20

1,000,001-2,000,000 25

2,000,001-4,000,000 30

4,000,001 35

Page 65: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

59

IDID

Social Security Fund

5% 7502.75%

VAT VAT

VAT

VAT VAT

VAT 7% 0% 0%

0%VAT

VAT7%

Page 66: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

60

2016 10 1 10%

2005 4 1

180 VATVAT

VAT 15

VAT

15 VAT

VAT VAT

VAT

Specific Business Tax

VATSBT SBT

SBT

SBT % (1) 3.3 0.11

3.3 0.11 2.75 3.3 0.11 (2)

Thai Revenue Code 91 6 2545 413

2008 2551 469 2008 2551 472

1. SBT 10% 2. 0.11% 2010 3

28

SBT

VAT

Page 67: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

61

SBT 15

1 20%60%

CIFFOB

GATT

4

/ 5

2

VAT

VAT 0%

Page 68: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

62

a bCIF

10%

0.1 1%

10,000

Page 69: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

63

House and Land Tax 12.5%

2015 5

15 10

2016

2015 52000

10005% 2016

Page 70: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

64

Page 71: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 72: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 73: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

67

5

Investment Promotion Act

Board of Investment BOI

BOI 1997Investment Promotion Act 1991 2001

BOI

BOIBOI

7

14

BOI

% (1)

2542 Foreign Business Act 1

49

100

Page 74: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

68

BOI

21

BOI BOI

BOI 3

BOI

BOI

BOIBOI

Page 75: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

69

Activity-based Incentive

Activity-based Incentive

A A1 A4B B1 B2

AA1 A4 B1 B2

Merit-based Incentive

Merit-based Incentive3

( Activity-based Incentive 8Merit-based Incentive

Activity-based Incentive

Page 76: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

70

(*1)

20

(*2) B

(*1) (*2)2015 1 1 2017 12 318 5 50%

(*1) (

)

(*2)

5

2015 1 1

BOI1

Page 77: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

71

BOI

BOI

BOI36

15 BOIBOI

International Headquarters-IHQInternational Trading Center-ITC

BOI

ASEAN AEC

IHQITC

Page 78: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

72

Regional Headquarters(“ROH”)International Procurement Office(“IPO”)

IHQ ITC

(1)ROH IHQ

(2)ITC IPO

Page 79: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

73

IHQ ITC IHQ ITC

(1)IHQ

(*)IHQ No.586

(2)ITC

(*)ITC No.587

Page 80: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

74

IHQ ITC BOI

BOI

IHQ ITC

BOI IHQ ITCIHQ ITC BOI IHQ

ITC 30(Foreign Business Certificate)

(Industrial Estate Authority of Thailand

Act)

Industrial Estate Authority of Thailand IEAT 1972Ministry of Industry

2

General Industrial Zone GIZ

IEAT IEAT Free Zone

IEAT

IEAT

BOI

Page 81: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

75

IEAT

IEAT

Petroleum Laws

1971 Petroleum Act

Petroleum Income Tax Act

Page 82: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

76

Petroleum Act Petroleum Income Tax Act

Page 83: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 84: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&
Page 85: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

79

1

1

/

2

3 4 5 6 7 8 9

Page 86: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

80

10

3

2542 Foreign Business Act

11

Page 87: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

81

2

Foreign Business Act

1

1. 2. 3. 4. 5. Exclusive Economic

Zone 6. 7. 8. 9.

2

1.

2.

Page 88: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

82

1. 2. 3.

4. 5. 6.

1. 2. ) 3. 4. 5.

3

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Page 89: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

83

5

11.

1

12.

13.

14. 1 2000

15. 1 16. 17. 18. 19. 20. 21.

Page 90: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

84

3

1.

VAT

VAT

1

0

(House & Land Tax)

(Corporate Income Tax)

(Personal Income Tax)

(Custom Duties)

(Value Added Tax)

(Signboard Tax)

(Petroleum Income Tax)

(Local Development Tax)

(Specific Business Tax)

(Stamp Duty)

(Excise Tax)

Page 91: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

85

2.

33.1 20

2 1

150

6 2

6 2

1/2 25

(1)

Page 92: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

86

14”Assessment tax and duty”

”Assessment tax”

(2)

(3)

62

21

25

Page 93: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

87

2 120%

(4)

10050

1.5

(5)

Value Added Tax VAT

VAT VATVAT

1 VAT

VATVAT VAT

VAT VAT

Page 94: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

88

VAT200

VAT

VAT

(VA

T)

8

10

7

10

2

15

(W

HT

)

10

7

3

5Royal Degree Ministerial

Page 95: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

89

Regulation Departmental Regulation

BOI Board of Investment:

BOI

4

BOI 3 8

5 (1)

Page 96: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

90

(2)

VAT

(3)

2

Page 97: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

91

2

6

YES NO

AGREE

DISAGREE

Official Summon ( )

Page 98: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

92

1

A B

Page 99: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

93

65 2

A

B

A

B

Page 100: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

94

2

ASEAN

BOI

C

2

C/ +

65 Departmental Instruction No. Paw 113/2545 2

Page 101: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

95

TNMM

Page 102: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

96

APA

3 BOI

D BOI 2

a b ab b a

Da

b 5

BOID

b

BOI

BOI

Page 103: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

97

BOI

5

D BOI

D

4

E

E

Page 104: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

98

5

F

Page 105: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

99

65 3

APA

6

G H

HG

G

Page 106: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

100

9

Page 107: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

101

7

15%

15

15

PE

Page 108: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

102

7

15

12

15

Page 109: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

103

Page 110: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

104

4

1.

65No. Paw.113/2545

4OECD

OECD

OECD

Page 111: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

105

4

2010 OECD

23

3

OECD

2266 4 6 8

2.

2015 102015 5 7

Page 112: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

106

()

603

150

( 40 ) - -

15040

3.

1.510%

/

Page 113: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

107

•••••••

••••••

•••

APA ••••

Page 114: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

108

No. Paw 113/254510

a.

b.

c.

d.

e.

f.

g.

h.

i.

j.

10

I

II III IV

V

I-IV

VI V VII

APA

APA – Advance Pricing Agreement

Page 115: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

109

APA APA 3 5

APAAPA

APAAPA

APA

APA 2010Guidance on APA Process

APA

APA

APA

Page 116: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

110

5

1.

Accounts Act 2000

Federation of Accounting Professionals FAP

2

(1) Thai Financial Reporting Standards for Publicly Accountable Entities TFRS for PAEs

Publicly Accountable Entities PAEs

TFRS for PAEsIFRS Thai

Accounting Standards TAS 19 IAS 19

2. 1 IFRS

(2) Thai Financial Reporting Standard for Non-Publicly Accountable Entities TFRS for NPAEs PAEs Non-Publicly Accountable EntitiesNPAEs

FAP

Page 117: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

111

2. TFRS for PAEs (1) TFRS for PAEs

IFRS 2015 1 1TFRS for PAEs 2013 1

1 IFRS1

2015 1 TFRS for PAEs

TAS 1 TAS 2 TAS 7 TAS 8 TAS 10 TAS 11 TAS 12 TAS 16 TAS 17 TAS 18 TAS 19 TAS 20 TAS 21 TAS 23 TAS 24 TAS 26 TAS 27 TAS 28 TAS 29 TAS 33 TAS 34 TAS 36 TAS 37 TAS 38 TAS 40 TFRS 2 TFRS 3

Page 118: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

112

TFRS 5 TFRS 6 TFRS 8 TFRS 10 TFRS 11 TFRS 12 TFRS 13

(2) TFRS for PAEs IFRS TFRS for PAEs FAP IFRS

IFRSTFRS for PAEs

2TFRS 9 TAS 39

2 TFRS for PAEs

TFRS 4 2016 TAS 32 2019 TAS 39 TAS 41 2016 TFRS 7 2019 TFRS 9 2019 TFRS 14 TFRS 15 2019

3. TFRS for NPAEs

(1)

IFRS IFRS

Page 119: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

113

PAEs

NPAEs IFRSFAP

NPAEs

NPAEsNPAEs

TFRS for NPAEs 2011 1 1

(2) TFRS for NPAEs 21 390

3

3 TFRS for NPAEs

10

Page 120: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

114

NPAEs TFRS for NPAEsTFRS for PAEs

TFRS for NPAEsTFRS for PAEs

4 TFRS for NPAEsTAS 12

IAS 12

4 TFRS for PAEs

TAS 7 TAS 12 TAS 19 TAS 24 TAS 27 TAS 28

TFRS 3

TFRS 8

Page 121: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

115

(3) NPAEs TFRS for PAEs

TFRS for NPAEs TFRS for NPAEs 4

(4) TFRS for NPAEs TFRS for NPAEs 2011 1 1

IFRSTFRS for NPAEs

TFRS for PAEs

4. (1)

18

IFRS

IFRS

(2)

IFRS

Page 122: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

116

TFRS for NPAEs IFRSTFRS for NPAEs

TFRS for NPAEs

TAS 12

85

RD555 RD57730% 2012 23% 2013 2015

20% 2015 10 1320

Revenue Code2016

20% FAP

Page 123: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

117

TFRS for NPAEs

IAS 36IFRS

IFRS

TFRS for NPAEs

IFRS

Loss on decline in valueIFRS

IAS 19

Labor Protection Act

TAS 19TAS 19 TAS

19

Page 124: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

118

TFRS for NPAEs

IFRS TFRS for PAEs

IFRSIFRS

(3) TFRS IFRS

2.(2) TFRS IFRSIFRS TFRS

IFRSTFRS

5.

IFRS

(1)

(2) 12

12 3

3 4

Page 125: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

119

6.

FAP IFRS for SMEsIFRS for SMEs International Financial Reporting Standard for Small and Medium-sized Entities 2009 7

IFRS IASB)SMEs

IFRSIFRS

IFRS for SMEs 2015 5 IASBIFRS for SMEs 2017 1 1

FAP TFRS for NPAEs IFRSIFRS for SMEs

IFRS for SMEs TFRS for SMEs2017

Page 126: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

120

6

2015 1 1

ROH IHQIPO ITC

2011 12 212012 1 1 23 2013

1 1 2015 12 3120 2015 10 13

20%

1. 2014 11 25 2015 2021 7

2015 1 1

20 IEAT

Page 127: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

121

200180

2015 1 1 2017 12 3138 2

5SEZ 3

5 Investment Promotion Act

2 IHQ ITC

IHQ ITC 2015 1 1 BOI

IHQ Regional Operating Headquarters (“ROH”) ITC International Procurement Office (“IPO”) IHQ ITC ASEAN

AEC

(1) IHQ IHQ ROH TC

ROH 3

IHC 1

ROH

15

50% 50%

Page 128: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

122

ROH 50%

50%

(2) ITC

1ITC

ITCIPO

IHQ ITCInvestment Promotion Act

3 2015 5 7 Transfer Pricing

2002 No. Paw 113

Page 129: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

123

1.

2.

603

3. 150

40

4 (1)

30 2011 12 21Royal Decree:No.530 2012

1 1 23 2013 1 12015 12 31 20

2015 10 1320%

(2)

37 201335

2015 2016

Page 130: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

124

(3)

10

2016 9 30 2016 10 1

5

12.5 2016

6

CIF

Page 131: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

125

7

3000

2013 ―107

Page 132: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

126

2

Page 133: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

127

( )

Page 134: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

128

100

8

Page 135: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

129

E

Page 136: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

130

2015

Page 137: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

131

KPMG 48th – 51st Floors, Empire Tower 1 South Sathorn Road Yannawa, Sathorn Bangkok 10120 Thailand T +66 2 677 2000 F +66 2 677 2222 Email [email protected]

T +66 2 677 2119 Email [email protected]

T +66 2 677 2126 Email [email protected]

T +66 2 677 2218 Email [email protected]

T +66 2 677 2659 Email [email protected]

T +66 2 677 2212 Email [email protected]

Page 138: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&

132

T +66 2 677 2655 Email [email protected]

T +66 2 677 2710 Email [email protected]

T +66 2 677 2705 Email [email protected]

T +66 2 677 2563 Email [email protected]

T +66 2 677 2447 Email [email protected]

T +66 2 677 8336 Email [email protected]

T +66 2 677 2757 Email [email protected]

Page 139: Content Index V2 · 2020-07-08 · ' $Î/ M 7 b q *8 8 o A c5 Â î ¶ _ u } Z 8 r M ± b &k 2 _ c ¥ \ b) * _ c ^ L s b ^ 8 \ î 0d D @ 8 C X ? 6 ~ r M S \ < d +¬ k 4 b d w c&