泰國費用合規檢查指南

請下載 Word File 泰國費用合規檢查指南
內容包括: 增值稅發票的格式和要求，向非居民支付的非工資預扣稅，雙重徵稅保護，費用抵稅限額
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Email：bkk4ww@evershinecpa.com
或
泰國永輝BPO有限公司
1108/31 Sukhumvit Road, Phrakanong, Klongtoey, Bangkok, Thailand 10110
接洽人:
Ploy Lee 泰國籍說中文
Pay Xiao 泰國籍說英文
或
聯絡人：蘇 玉 燕  副總經理
手機：+886-928-486-835
電話：+886-2-2717-0515 分機:104

1.VAT Invoices’ Format and Requirements 增值稅發票的格式和要求

Invoicing Requirement:

Under Thai VAT law, a tax invoice is required in order to support an input tax credit claim. VAT-registered operators must issue tax invoices to their customers in respect of all their taxable supplies, and may incur a fine of twice the VAT amount in such invoice if they do not do so.
VAT-registered operators who carry on a retail business are permitted to issue an abbreviated tax invoice.

發票要求:
根據泰國增值稅法，需要提供稅務發票作為進項稅抵免索賠。
增值稅註冊經營者必須就所有應稅供應品向其客戶開具稅務發票，如果無開具發票，可能會被處以發票中增值稅金額兩倍的罰款。
從事零售業務並已註冊增值稅的運營商，可以開具縮寫的稅務發票。

Form and Information:

A tax invoice must contain the minimum required information:Under Thai VAT law, the information to be shown on a tax invoice is prescribed in Section 86/4 of the Revenue Code.

形式和信息
稅務發票必須包含最低要求的信息： 根據泰國增值稅法，稅務發票上顯示的信息在稅收法第 86/4 節中規定。

The information includes:

•  The words “Tax invoice” in a prominent place;
•  The number of tax invoice and number of book (if any);
•  The date of issuance of the document;
•  The name, address, and tax identification number of the supplier;
•  The name and address of the customer;
•  The description of the goods or services supplied (name, category, quantity, and value);
•  The amount of total VAT charged (clearly separated from the value of goods or services);
•  The word “the branch issuing tax invoice is…,” in case the supplier has several places of business, and the branch delivers the tax invoice of the head office to the customer every time; and
•  The rate of exchange of foreign currency into baht, in case the supplier is approved to issue tax invoices in foreign currency.

– 信息包括：

• 在顯著位置標有“稅務發票”字樣；
• 稅務發票編號和賬簿編號（如有）；
• 文件的簽發日期；
• 供應商的名稱、地址和稅號；
• 客戶的姓名和地址；
• 提供的商品或服務的描述（名稱、類別、數量和價值）；
• 徵收的增值稅總額（與商品或服務的價值明確分開）；
• “開具稅務發票的分公司是……”字樣，如果供應商有多個營業場所，分公司每次都將總公司的稅務發票交付給客戶；和
• 外幣兌換泰銖的匯率，如果供應商被批准開具外幣稅務發票。

Effective for tax invoices issued after December 31, 2014, the following information must also be included:

•  The tax identification number of the customer who is a VAT-registered operator;
•   The word “head office” or abbreviations (e.g., HO, HQ, or the five-digit zero (00000)) in order to demonstrate that the VAT documentation is issued to or by the head office of the VAT-registered operator; and
•  The word “branch no.” or abbreviations (e.g., br. no., or the five-digit branch code) in order to demonstrate that the VAT document is issued to or by the branch of the VAT-registered operator.

對於 2014 年 12 月 31 日之後開具的稅務發票，還必須包括以下信息：

• 增值稅註冊經營者客戶的稅號；
• “總部”一詞或縮寫（例如，HO、HQ 或五位數零 (00000)），以證明增值稅文件是發給或由增值稅註冊運營商的總部簽發的；和
• “分行號”一詞或縮寫（例如，br. no.，或五位數的分支機構代碼），以證明增值稅文件是由增值稅註冊運營商的分支機構簽發或由其分支機構簽發的。

Subject to approval from the Director-General of the Revenue Department, a VAT-registered operator who satisfies the following qualifications may file an application to the Director-General for preparation, delivery and storage of electronic tax invoices and receipts:

•  It is a limited company or public limited company with paid-up registered capital of at least 10 million baht on the submission date of the application, or a government agency;
•  Is has security and credibility in business operation such as having a good tax payment history, not having tax avoidance behavior, not having history of using counterfeit tax invoices or having more net assets than net liabilities;
•  It has prepared accounts regarding issuance of electronic tax invoices and receipts completely on an electronic system; and
•  It has good internal control systems and can prove that the electronic tax invoices and receipts prepared and sent to recipients are complete and accurate as of when it is created, sent and received, using credible methods, and is able to display data later without changes in meaning, and has a system which can demonstrate that there has been no untraceable changes or change of transaction during the process.
• Depending on circumstance and situations, relevant documentary evidence must be made available in order to support the supplies taking place outside Thailand.

– 經稅務局局長批准，符合以下條件的增值稅註冊經營者可以向局長提出電子稅務發票和收據的準備、交付和存儲申請：

• 在提交申請之日實收註冊資本至少1000萬泰銖的有限公司或公共有限公司，或政府機構；
• 具有良好的納稅紀錄、無避稅行為、無使用假冒稅務發票的歷史或淨資產大於淨負債等經營活動的安全性和可信度；
• 已完全在電子系統上準備開具電子稅務發票和收據的帳目；和
• 具有良好的內部控制系統，能夠證明製作並發送給收件人的電子稅務發票和收據在創建、發送和接收時是完整和準確的，使用可靠的方法，並且能夠在日後顯示數據而無需變更其意義，並有系統可以證明在這個過程中沒有不可追踪的變化或交易的變化。
•  根據不同情況和形式，必須提供相關文件證據，以支持在泰國境外進行的供應。

2.Non-Salary Withholding Tax Obligation of the Company
公司的非工薪預扣稅羲務

Introduction
介紹

Non-Resident Corporations :

• Non-resident companies are taxed only on income derived from or gained in Thailand. Nonresident companies that “carry on a business” in Thailand will be taxed on all profits derived from or attributable to the subsidiary, branch, or establishment through which that business is conducted in the same manner as resident companies, except that includible income is limited to Thai-source income.
• The Thai Revenue Code contains a broad definition of the term “carrying on a business” for purposes of determining the tax status of a nonresident company. Generally, a nonresident company will still need a fixed place of business to be treated as conducting business in Thailand, but the Thai laws are slightly broader when it comes to determining what constitutes conducting business through that fixed location. It includes having an employee, a representative, or a go-between carrying on income-generating activities or business in Thailand on the company’s behalf. However, independent sales agents are not regarded as employees, representatives, or go-betweens of the nonresident company if they engage in business independently. On the other hand, an affiliate or branch that secures orders entirely or almost entirely for the nonresident company, or that maintains inventory or goods belonging to the foreign company from which it delivers products will constitute a permanent establishment (PE) conducting business in Thailand.
• The Thailand authorities have not introduced specific legislation or regulations dealing with whether online and e-commerce activities such as websites with downloadable content, servers, and cloud computing services constitute a PE or otherwise satisfy the requirements for “carrying on a business” in Thailand. As a result, it is likely that general rules for making that determination (as outlined in this section) would be applied to these technologies and services. Thailand negotiates tax treaties from the UN Model with respect to PEs, so a review of general interpretation standards of that convention would be appropriate.
• It is not clear whether telephone presence or commissionaire arrangements would be treated as a PE of the foreign corporation. Under general principles, a mere telephone presence would likely fail to rise to the level of an establishment so long as the foreign company did not have any physical presence in Thailand (as there would be no fixed place of business in Thailand). As for commissionaire arrangements, the somewhat broader treatment of agents under Thai law could cause them to be treated as “carrying on” the business of the foreign company—though independent, it would depend on the degree to which the agent also solicits business or sales for other companies. If the agent works entirely, or almost entirely with a single company, the Thai authorities could consider the agent to be “carrying on” the business of the foreign principal and subject the foreign company to the corporate tax.

非居民公司

•  – 非居民公司僅對源自泰國或在泰國獲得的收入徵稅。在泰國“開展業務”的非居民公司，將對源自或歸屬於與居民公司相同的方式開展業務的子公司、分支機構或機構的所有利潤徵稅，但可包括的收入僅限於泰國來源的收入。
• 為了確定非居民公司的納稅身份，泰國稅收法對“經營業務”一詞進行了廣泛的定義。一般來說，非居民公司仍然需要一個固定的營業地點，才能被視為在泰國開展業務，但在決定什麼構成通過該固定地點開展業務時，泰國法律稍微廣泛一些。其包括讓員工、代表或中間人代表公司在泰國開展創收活動或業務。但是，獨立銷售代理如果獨立從事業務，則不被視為非居民公司的僱員、代表或中間人。另一方面，完全或幾乎完全為非居民公司，獲得訂單的關聯公司或分支機構，或保留屬於外國公司的庫存或貨物的附屬公司或分支機構，將構成在泰國開展業務的常設機構 (PE)。
• 泰國當局尚未有具體的立法或法規來處理線上和電子商務活動，（例如具有可下載內容的網站、服務器和雲計算服務）是否構成常設機構，或以其他方式滿足泰國“開展業務”的要求.因此，做出該決定的一般規則（如本節所述）很可能適用於這些技術和服務。泰國根據聯合國模式就常設機構談判稅收條約，因此對該公約的一般解釋標准進行審查將是適當的。
• 以電話出席或委託人安排尚不清楚是否會被視為外國公司的常設機構。根據一般原則，只要外國公司在泰國沒有任何實體存在（因為在泰國沒有固定的營業場所），僅僅通過電話存在可能無法達到機構的水平。至於委託安排，泰國法律對代理人的更廣泛的待遇可能導致他們被視為“從事”外國公司的業務——儘管是獨立的，但這將取決於代理人還招攬業務或銷售的程度對於其他公司。如果代理人完全或幾乎完全與一家公司合作，泰國當局可能會認為該代理人“承接”外國委託人的業務，並對外國公司徵收公司稅。

Permanent Establishments (PE)常設機構 :

Permanent Establishments
常設機構

Domestic Law Definition
Thailand’s definition of a PE, referred to in most sources as “carrying on a business in Thailand,” resembles the definitions used in model agreements by the UN and OECD.

國內法定義
泰國對常設機構的定義，在大多數來源中被稱為“在泰國開展業務”，類似於聯合國和經合組織在示範協議中使用的定義。

A fixed place of business is required, however, as Thailand applies a somewhat broader standard in determining whether a foreign entity is conducting its business through an existing fixed place of business. An independent agent will not be treated as creating a PE when the following conditions are met:

•   the agent generally acts for other foreign principals.
•   the agent works independently from a foreign principal.
•   the agent does not receive any remuneration other than the commission fee; and
•   a foreign principal receives payment directly from the buyer in the transaction.

然而，需要一個固定的營業地點，因為泰國在確定外國實體是否通過現有的固定營業地點開展業務時採用了更廣泛的標準。當滿足以下條件時，獨立代理不會被視為創建 PE：

• 代理人一般為其他外國委託人行事。
• 代理人獨立於外國委託人工作。
• 代理人不收取佣金以外的任何報酬；和
• 外國委託人在交易中直接從買方收到付款。

In addition, storing goods belonging to a foreign company and delivering domestically from such inventory will be treated as “carrying on a business” in Thailand.

此外，在泰國儲存屬於外國公司的貨物並從此類庫存中運送到國內將被視為“開展業務”

Treaty Definition

• When negotiating treaties, Thailand generally bases negotiations on the UN model treaty with respect to PEs with some slight modifications. Those modifications are generally designed to bring the treaty definition closer to the domestic law definition (see Section 2.2.4.1) by broadening the situations in which certain agents will be treated as creating a PE for the foreign principal even when the agent is independent of the principal.

條約定義

• 在談判條約時，泰國通常以聯合國示範條約為基礎，並稍作修改。這些修改通常旨在通過擴大某些代理人將被視為為外國委託人創建常設機構的情況，即使該代理人獨立於該國，從而使條約定義更接近國內法定義（見第 2.2.4.1 節）。主要的。

Creation via Performance of Services — Compare

• Generally, a PE will be considered as established if the foreign company provides services for more than six months out of any 12-month period. This is in line with the UN model treaty. The time period is not limited to fiscal or tax year increments; rather it is a rolling 12-month window. The provision of services need not be consecutive or continuous to meet the six-month threshold.

通過服務績效創造 – 比較

• 通常，如果外國公司在任何 12 個月期間內提供服務超過 6 個月，則 PE 將被視為已成立。這符合聯合國示範條約。時間段不限於財政或納稅年度的增量；相反，它是一個滾動的 12 個月窗口。服務的提供不必是連續的或連續的，以滿足六個月的門檻。

Creation via Customer Downloads or Website Access — Compare

• As noted in Section 2.2.2, Thailand has not established specific rules regarding whether, or when, internet activities will constitute a PE. However, under the general principles of domestic law regarding a PE, downloads or website access appear unlikely to trigger a PE both in that it could fail to even create a fixed place of business (where the hosting server is outside Thailand) and that activity through the website would not constitute “carrying on a business” depending on whether the activity through the website constitutes the “core business” of the foreign company or is ancillary or preparatory to that business.

-通過客戶下載或網站訪問創建 – 比較

• 如第 2.2.2 節所述，泰國尚未就互聯網活動是否或何時構成常設機構制定具體規則。然而，根據國內法關於常設機構的一般原則，下載或網站訪問似乎不太可能觸發常設機構，因為它甚至無法創建一個固定的營業地點（託管服務器在泰國境外），並且該活動通過該網站不構成“開展業務”，具體取決於通過該網站進行的活動是構成外國公司的“核心業務”還是對該業務的輔助或準備。

Creation via Cloud Services — Compare

• • As noted in Section 2.2.2 (and in discussing website access in Section 2.2.4.4), Thailand has not established specific rules regarding whether and when cloud services will constitute a PE. Under general domestic law principles, factors to consider would be the location of the servers and other infrastructure that forms the cloud, and whether the foreign company is in the business of providing cloud service or is merely renting or purchasing space within a cloud maintained by others. If servers and infrastructure are not located within Thailand, then a fixed place of business is unlikely to exist to create a PE. Where infrastructure is located in Thailand, it would appear that a company operating the cloud and renting space to third parties could be treated as having a PE, as the core business of the company would be the renting and operation of the cloud. However, it is unclear whether third-parties renting or purchasing space in the cloud wherein websites or other e-commerce activities are housed would be treated as “carrying on a business”— presumably it would depend on the nature of the activities for which the cloud is used and their relationship to the “core business” of the foreign company.

通過雲端服務創建 – 比較

•  如第 2.2.2 節（以及第 2.2.4.4 節中討論的網站訪問）所述，泰國尚未就雲端服務是否以及何時構成 PE 制定具體規則。根據一般國內法原則，需要考慮的因素是形成雲端的服務器和其他基礎設施的位置，以及外國公司是從事提供雲端服務的業務，還是僅僅在他人維護的雲中租用或購買空間.如果服務器和基礎設施不在泰國境內，則不太可能存在固定的營業場所來創建 PE。如果基礎設施位於泰國，那麼運營雲端並將空間出租給第三方的公司似乎可以被視為擁有 PE，因為該公司的核心業務是雲端的租賃和運營。但是，尚不清楚第三方在雲中租用或購買空間（其中包含網站或其他電子商務活動）是否會被視為“開展業務”——這大概取決於活動的性質及其與外國公司“核心業務”的關係。

Intercompany Dividends:

• There is a corporate income tax exemption for dividends received by a Thai entity from a Thai corporation, provided that the recipient is: (a) a company listed on the Stock Exchange of Thailand; or (b) a limited company not listed on the stock exchange, which holds shares in the paying company constituting at least 25 percent of the voting shares for at least three months prior to and after the distribution, provided the paying company does not hold shares in the receiving entity, whether directly or indirectly.
• Dividends received by a resident company from a nonresident company are exempt from Thai corporate income tax if the following conditions are met: (a) the resident company holds at least 25 percent of the voting shares in the nonresident company for at least six months before receiving the dividends; and (b) the dividends are paid from net profits that are subject to income tax in the country in which the nonresident company is incorporated at a rate not less than 15 percent, not counting special tax exemptions/reductions.
• If the criteria for full exclusion of dividends from taxable income are not satisfied, one-half of the dividends received by Thai companies from any other Thai companies may be excluded from the taxable income.
  • For lower shareholdings, there is a 15% withholding tax.
  • This constitutes a prepayment of the recipient’s corporate income tax liability.

公司間股息 :

• 泰國實體從泰國公司收到的股息免徵企業所得稅，前提是接收者是： (a) 在泰國證券交易所上市的公司； (b) 未在證券交易所上市的有限公司，在分配前和分配後至少三個月內持有構成至少 25% 表決權股份的支付公司股份，前提是支付公司不持有股份在接收實體中，無論是直接還是間接。

• 如果滿足以下條件，居民公司從非居民公司收到的股息可免徵泰國企業所得稅： (a) 居民公司在此之前至少六個月持有非居民公司至少 25% 的表決權股份收取股息； (b) 股息是從在非居民公司成立所在國繳納所得稅的淨利潤中支付的，稅率不低於 15%，不包括特別免稅/減稅。
• -如果不滿足從應稅收入中完全排除股息的標準，泰國公司從任何其他泰國公司收到的股息的二分之一可能不包括在應稅收入中。
  o 對於較低的股權，需繳納 15% 的預扣稅。
  o 這構成了收款人企業所得稅負債的預付款。

Non-Salary Withholding Tax Paid to Resident
向居民支付的非薪水預扣稅

Internal Withholding on Resident Company
居民公司內部扣繳 :

• Generally, all payments of assessable income to another Thai resident are subject to withholding. The rate varies from 1 percent to 10 percent depending on the type of payment and the recipient of the payment.
• 一般來說，所有支付給另一位泰國居民的應稅收入都需要預扣。稅率從 1% 到 10% 不等，具體取決於付款類型和收款人。

Non-Salary Withholding Tax Paid to Non-Resident
向非居民支付的非工資預扣稅

Corporate Withholding Taxes on Nonresident Corporations

Dividends

• Editor’s note: Measures have been introduced to assist taxpayers during the COVID-19 pandemic. Please see our International Coronavirus Roadmap for further details.
• Dividends paid by a resident company to a nonresident are generally subject to a 10 percent withholding tax at the source. This will serve as a final and conclusive tax on the dividends.
• This is subject to the terms of any applicable double tax treaty. The treaty with Taiwan for instance can reduce withholding tax on dividends to 5 percent in some circumstances.

分紅 :

• 居民公司向非居民支付的股息通常在來源地繳納 10% 的預提稅。這將作為股息的最終和決定性稅。
• 受任何適用的雙重徵稅條約的條款的約束。例如，與台灣簽訂的條約可以在某些情況下將股息的預扣稅減至 5%。

Interest

• Interest paid by a resident company to a nonresident is generally subject to a 15 percent withholding tax at the source. This serves as a final and conclusive tax on the interest.

利息 :

• 居民公司支付給非居民的利息通常在來源地繳納 15% 的預提稅。這是對利息的最終決定性稅收。

Royalties

• Royalties paid by a resident company to a nonresident are generally subject to a 15 percent withholding tax at the source as a final tax. This is subject to the terms of any applicable double tax treaty. The treaty with some countries can reduce withholding tax on royalties to 5 percent, 8 percent and 10 percent. The tax laws generally do not treat service payments as royalties as they are subject to their own withholding rules (see Section 5.4).

版稅 :

• -居民公司支付給非居民的特許權使用費通常在來源地繳納 15% 的預提稅作為最終稅。這適用於任何的雙重徵稅條約的條款約束。與一些國家簽訂的條約可以將特許權使用費的預扣稅減至 5%、8% 和 10%。稅法通常不將服務付款視為特許權使用費，因為其受制於自己的預扣規則（參見第4 節）。

Services :

• All service payments, including fees for technical services, paid to a nonresident are subject to a final withholding tax or 15 percent. Under the terms of many of Thailand’s double taxation treaties, if a foreign company has no PE in Thailand, the service payments are regarded as business profit which may be exempted from tax.

服務 :

• 支付給非居民的所有服務付款，包括技術服務費，均需繳納最終預提稅或 15%。根據泰國的許多避免雙重徵稅條約的條款，如果外國公司在泰國沒有常設機構，則服務付款被視為可以免稅的營業利潤。

Other Withholding Tax  :

• Thailand imposes a branch remittance tax of 10 percent on after-tax profits paid or deemed paid to a foreign head office.
• Effective August 20, 2019, investment income paid to corporate and individual investors from mutual funds and debt securities are generally subject to a 15 percent withholding tax. However, income arising from the transfer (e.g., capital gains arising from the sale) of investment units in mutual funds established under Thai law is exempt from tax.

其他預扣稅

• -泰國對支付或視為支付給外國總部的稅後利潤徵收 10% 的分支機構匯款稅。
• 自 2019 年 8 月 20 日起，從共同基金和債務證券支付給企業和個人投資者的投資收入通常需繳納 15% 的預扣稅。但是，根據泰國法律設立的共同基金的投資單位的轉讓（例如，出售所產生的資本收益）產生的收入免稅。

Special Tax Havens Rates —

• Given the tax base used by Thailand, which generally allows the taxpayer to determine whether foreign-source income is includible (given that it need only be included if it is repatriated in the year it is earned), there are no special tax havens rules in the Thai Revenue Code.

特別避稅天堂稅率—

• 鑑於泰國使用的稅基，通常允許納稅人確定外國來源收入是否包括在內，泰國稅收法中沒有特殊的避稅天堂規則。

Double Taxation Protection

• Mechanics
  • Thailand employs a unilateral foreign tax credit and participation exemptions in order to prevent double taxation of residents. Under the participation exemption, foreign-sourced dividends received by a resident company from a nonresident company are exempt from Thai corporate income tax if the following conditions are met: (a) the resident company holds at least 25 percent of the voting shares in the nonresident company for at least six months before receiving the dividends; and (b) the dividends are paid from net profits that are subject to income tax in the country in which the nonresident company is incorporated, at a rate not less than 15 percent, not considering tax exemptions/reductions.
  • Thai residents may also take a credit for any taxes paid on taxable foreign-source income up to the amount of Thai tax that would have been due on such income.
  • Bilateral tax relief is also available under tax treaties to which Thailand is a party.
• 機制
  • 泰國採用單邊外國稅收抵免和參與豁免，以防止居民雙重徵稅。根據參與豁免，如果滿足以下條件，居民公司從非居民公司獲得的外國來源的股息可免徵泰國企業所得稅： (a) 居民公司持有非居民公司至少 25% 的有表決權的股份公司在收到股息前至少六個月； (b) 股息是從在非居民公司成立所在國繳納所得稅的淨利潤中支付的，稅率不低於 15%，不考慮免稅/減稅。
  • 泰國居民可以就應納稅的外國來源收入繳納的任何稅款進行抵免，最高為此類收入應繳納的泰國稅款。
  • 泰國加入的稅收協定也提供雙邊稅收減免。

• Treaty or Statutory Priority
  • Generally, Thailand gives priority to provisions in tax treaties. To date, Thailand does not have any treaties in force that provide for higher tax rates than provided in the Thai Revenue Code.
  • For treaty information, including the number of agreements signed or in force, original treaty texts, translations, consolidations and any modifications made by the Multilateral Instrument, if applicable, see the International Tax Treaties Collection.
• 條約或法定優先權
  • 一般來說，泰國優先考慮稅收協定中的條款。迄今為止，泰國沒有任何生效的條約規定稅率高於泰國稅收法中的規定。
  • 有關條約信息，包括已簽署或生效的協議數量、原始條約文本、翻譯、合併以及多邊工具所做的任何修改（如果適用），請參閱國際稅收條約集。

• Source of Interpretation
  • Generally, Thailand initiates negotiations using a combination of the UN Model Treaty and the OECD model convention with certain modifications. Thailand accepts the general commentary on the UN and OECD model conventions, but reserves the possibility of interpreting treaties more in accordance with domestic law.
• 解釋來源
  • 一般而言，泰國將聯合國示範條約和經合組織示範公約結合起來進行談判，並進行了某些修改。泰國接受對聯合國和經合組織示範公約的一般性評論，但保留更多地根據國內法解釋條約的可能性。

3. Expenses Tax Limitation 費用抵稅限額

Expense Limitations

• Section 65 Taxable income under this Part is net profit which is calculated by deducting income from business or income arising from business carried on in an accounting period with expenses in accordance with conditions prescribed in Sections 65 Bis and 65 Ter. An accounting period shall be twelve months except in the following cases where it may be less than twelve months:
• a newly incorporated company or juristic partnership may elect to use the period from its incorporation date to any one date as the first accounting period.
• a company or juristic partnership may file a request to the Director-General to change the last day of an accounting period. In such a case, the Director-General shall have the power to grant approval as he deems appropriate. Such an order shall be notified to the company or juristic partnership who files the request within a reasonable period of time and in the case where the Director-General grants the permission, the company or juristic partnership shall comply to the accounting period as prescribed by the Director-General.
• The calculation of income and expenses in paragraph 1 shall use an accrual basis. Income arising in an accounting period, even though it is not yet received in such accounting period, shall be included as income for that accounting period. All expenses relating to such income, even though they are not yet paid, shall be included as expenses for such accounting period.
• In a necessary case, a taxpayer may file a request to the Director-General to change the accrual basis and accounting method for the calculation of income and expenses under paragraph 2. And when approved by the Director-General, he shall comply to the accounting period as prescribed by the Director-General.1
• RD. Re: Computation of Net Profits and Net Loss of Companies or Juristic Partnerships that are Granted Investment Promotion. R.CT.No.8/2528 No.16/2530 No.35/2540https://www.rd.go.th/publish/37764.0.html

費用抵稅限額

• 第 65 條 本部分項下的應納稅所得額是根據第 65 條之二和第 65 條之三規定的條件減去營業收入或會計期間經營業務產生的收入和費用後計算得出的淨利潤。會計期間為十二個月，但下列情形可以少於十二個月的除外：
• 新成立的公司或法人合夥企業可選擇以公司成立之日至任一日期的期間作為第一個會計期間。
•  公司或法人合夥企業可以向總幹事提出更改會計期間最後一天的請求。在這種情況下，總幹事有權在他認為適當的情況下給予批准。此類命令應在合理期限內通知提出請求的公司或法人合夥企業，在總幹事批准的情況下，公司或法人合夥企業應遵守規定的會計期間總幹事。
•  第 1 款中收入和支出的計算應使用權責發生製。一個會計期間發生的收入，即使在該會計期間尚未收到的，也應當計入該會計期間的收入。 與該收入有關的所有費用，即使尚未支付，也應計入該會計期間的費用。
• 在必要的情況下，納稅人可以向總幹事提出更改第 2 款規定的收入和支出計算的權責發生製和會計方法的請求。經總幹事批准後，他應遵守總幹事規定的會計期間。
• RD. Re： 計算獲得投資促進權的公司或法理合夥企業的凈利潤和凈虧損。R.CT.第8/2528號 16/2530 號 35/2540 https：//www.rd.go.th/發佈/37764.0.html

Reserve 

• Reserves are generally not permitted as deductions for tax purposes, except:
  • Insurance premium reserves for life insurance set aside before calculation of profit, but only the amount not exceeding 65 percent of the amount of net insurance premiums received in an accounting period after deducting premiums for reinsurance. In a case where money is paid out on an amount insured on any life insurance policy whether in full or in part, only the paid amount which does not exceed the reserves under the above paragraph for such policy shall not be allowed as expense. In a case where any life insurance policy contract is terminated, the amount of remaining reserve shall be included in the calculation of income in the accounting period in which the contract is terminated.
  • Insurance premium reserves for non-life insurance set aside before the calculation of profit, but only the amount not exceeding 40 percent of the amount of insurance premiums received in an accounting period after deducting premiums for reinsurance and this amount of reserves set aside shall be income in the calculation of net profit for tax purposes in the following accounting period. This applies after deducting premiums for reinsurance and the amount of reserves set aside will then be income in the calculation of net profit for tax purposes in the following accounting period.
  • A reserve set aside for bad debts or suspected bad debts from liability arising from the provision of credit which a commercial bank, finance company, securities company or credit financing company sets aside under the laws governing such institutions.

儲備

• 通常不允許將儲備金作為稅收減免，除非：
  • 計提利潤前計提的壽險保費準備金，但不超過扣除再保險費後的一個會計期間收到的淨保費金額的65%。對任何人壽保險單的保險金額進行全額或部分賠付的，只有不超過前款規定的該保單準備金的賠付金額才可作為費用。人壽保險合同終止的，剩餘準備金金額計入合同終止的會計期間的收入。
  • 計提利潤前計提的非壽險保費準備金，但僅以扣除再保險費後的會計期間收到的保費金額的40%為限，計提該準備金金額用於計算下一會計期間的納稅淨利潤的收入。這適用於扣除再保險保費後，預留的準備金金額將作為下一個會計期間計算淨利潤的收入。
  • 為商業銀行、財務公司、證券公司或信貸融資公司提供信貸而產生的負債的壞賬或可疑壞賬準備金。

Special Allowance

• Certain expenses can be deducted at more than their actual cost, provided that the conditions that are stipulated for such deductions are fully met.
• For example, costs incurred for in-house employee training, or for sending employees to outside training at certain educational or vocational institutions is eligible for a 200 percent deduction.
• A 200 percent deduction is allowed for various charitable contributions, such as educational institutions, organizations for disabilities, the Justice Fund and donations to flood victims. Under Royal Decree No 639, gazetted on March 2, 2017 but which has effect from accounting periods beginning on or after January 1, 2016, companies are allowed a 200 percent deduction for the costs of employing Thai nationals aged over 60 years. The conditions for the deduction include the following:
  • the employee must never have been a director, shareholder, or affiliate of the company;
  • the deduction cannot be claimed for more than 10 percent of the company’s employees; and
  • the salary paid to an eligible employee must not be greater than 15,000 baht per month.
• There are various other corporate and social responsibility tax allowances provided for corporate entities (and resident individuals) and which provide for a 100 percent to 200 percent tax deduction. For companies, the 100 percent deduction may not exceed 2 percent of the taxpayer’s net profit and the 200 percent deduction may not exceed 10 percent of the taxpayer’s net profit.

特別津貼

• – 某些費用可以以高於其實際成本的方式扣除，前提是完全滿足為此類扣除規定的條件。
• – 例如，內部員工培訓或將員工派往某些教育或職業機構的外部培訓所產生的費用有資格獲得 200% 的扣除。
• – 各種慈善捐款允許 200% 扣除，例如教育機構、殘疾人組織、司法基金和對洪水災民的捐款。根據 2017 年 3 月 2 日在憲報刊登的第 639 號皇家法令，該法令自 2016 年 1 月 1 日或之後開始的會計期間生效，允許公司對僱用 60 歲以上泰國國民的成本進行 200% 的扣除。扣除條件包括：

o 員工不得擔任公司的董事、股東或關聯公司；

o 扣除的公司員工不得超過 10%；和

o 支付給符合條件的員工的工資不得超過每月 15,000 泰銖。

• – 為企業實體（和居民個人）提供各種其他企業和社會責任稅收減免，並提供 100% 至 200% 的稅收減免。對於公司，100%扣除不得超過納稅人淨利潤的2%，200%扣除不得超過納稅人淨利潤的10%。

References

1. Invoice Format and Requirements
   • BNA > VAT > 10.2

2. Non-Salary Withholding Tax Obligation of the Company

Introduction:

• BNA > CIT > 2.2.2
• BNA > CIT > 2.2.4
• BNA > CIT > 2.5

Non-Salary Withholding Tax Paid to Resident:

• BNA > CIT > 2.9.1

Non-Salary Withholding Tax Paid to Non-Resident:

• BNA > CIT > 5.1-6
• BNA > CIT > 2.7.1-3

3. Expenses Tax Limitation
   • BNA > CIT > 2.4.5-6
   • https://www.rd.go.th/publish/37764.0.html

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以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2021年10月摘要。
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