Tax News No. 241 January 2017

Tax News No. 241 January 2017

Topix

Index of legal movement in relation to business

Interested tax news

Supreme Court No. 2050/2559

Royalty fee which is accessible income under Revenue Code, Section 40 (3)

Ministerial Regulation No. 322 (B.E. 2559) issued under Revenue Code on Revenue Exemption

Notification of the Director-General of the Revenue Department on Income Tax (No. 280)

Rules, procedures, and conditions for the purpose of exemption from income tax for actual income paid for service fees to tourist business persons or paid for hotel accommodation fees to hotel business persons for travelling in Thailand during the period between 1st day of December B.E. 2559 and 31st day of December B.E. 2559

Notification of the Department of Business Development

Rules and procedures for permission and granting for keeping accounting records and documents relevant thereto in other places, notification for loss or damage of accounting records and documents relevant thereto, permission and granting for a change of the accounting period, and delivery of accounting records and documents relevant thereto (when ceases to engage in the business without liquidation) by electronics (e-Permit) B.E. 2559

Teleconference through Electronic Devices

Teleconference through Electronic Devices

Ruling No. GorKor 0702/7759 Date 15 September B.E. 2559 (2015)

Seizing the claims of VAT registrant

Ruling No. GorKor 0702/8141 Date 16 September B.E. 2556 (2013)

Value Added Tax, in case of receiving credit note from buying goods from parent company in oversea

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