Tax News No. 249 September 2017

Tax News No. 249 September 2017

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Index of legal movement in relation to business

Interested tax news

Supreme Court Judgment No. 8334/2559

Would service remuneration be a royalty or a service fee?

Royal Decree Issued under the Revenue Code on Tax Reduction (No.641) B.E. 2560 (2017)

Royal Decree Issued under the Revenue Code on Tax Exemption (No.642) B.E. 2560

Royal Decree Issued under the Revenue Code Governing Revenue Exemption (No. 644) B.E. 2560 (2017)

Notification of the Director-General of the Revenue Department (No. 6)

Rules, procedures, and conditions for the purpose to exempt income tax, value added tax, special business tax, and stamp duty according to the Royal Decree issued under the Revenue Code Governing Revenue Exemption (No. 630) B.E. 2560 (2017)

Notification of Director-General of Revenue Department on Stamp Duty (No. 57)

The Method of duty payment in cash, instead of affixing stamp duty, for some types of instruments

Director-General Notification Governing Income Tax (No. 304)

Rules, Procedures and Conditions of Exemption from Corporate Income Tax on the income which is capital expenditure, or expenditure incurred in modification, alteration, extension or improvement of asset but not for repair in order to maintain its present condition under Section 65 Ter (5) of the Revenue Code

Ruling No. GorKhor.0702/Por.2832 Date Dated 2 May 2017

Value Added Tax in case of purchasing parcel directly from overseas

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