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ACREV provides the most completed English translation of the Revenue Code of the Kingdom of Thailand since 1961.  For the past 55 years, we have compiled, translated, and updated over 36 publications with our most updated publications being THE REVENUE CODE as amended up to January 2016 and  THE REVENUE CODE SUPPLEMENT 2017. Please click this link for book details or to place your order.

 
 

 
 

The Revenue Code Supplement 2017
    Compiled and translated from February 2016 - January 2017
  Total of 145 pages  ( See content click here )
 
  Price 2,500 Baht
     ( To purchase click here )
 
 


 
 

The Revenue Code 2016
    Compiled and translated up to January 2016
  Total of 1325 pages  (See content click here)
 
  Price 8,000 Baht
     ( To purchase click here )
 
 
Tax updates:
March 2017 RD No. 639       -
Companies Income Tax exemption for hiring senior employees whose ages are above 60 years old

February 2017 RD No. 638       -

RD No. 637       -
RD No. 636       -


RD No. 635       -

RD No. 634       -

Income Tax exemption for donations made during January to March 2560 to help flood victims in Thailand.
Companies Income Tax exemption for the business of targeted industries
Companies Income Tax exemption for the business of venture capital from income derived from dividends received from a targeted company or income derived from the transfer of shares of a targeted company
Income Tax exemption to the units holder in property funds and to the property fund when converted to REIT
Standard deductiible of goodwill, copyright, and other rights are allowed to be deducted as expense in lumpsum at 50 percent but not exceeding 100,000 baht.

January 2017 RD No. 630       -

RD No. 629       -
RD No. 628       -

RD No. 627       -
RD No. 626       -
Personal Incom Tax, VAT, Stamp Duty, and Specific Business Tax shall be exempt when transfering assets to a juristic company or partnership for common shares
Repealed and Replaced Section 7 of the RD No. 11
Personal Income Tax exemption when woking in a Special Ad Hoc Development Zone
Companies Income Tax exemption for the business of targeted industries
Companies Income Tax exemption for the business located in the Special Ad-Hoc  Development Zone

September 2016 RD No. 623       -
RD No. 622       -
Companies Income Tax exemption for certain cases of debts reconstruction
Companies Income Tax exemption for certain capital expenditure items

August 2016 RD No. 621       -
RD No. 620       -


RD No. 619       -

RD No. 618       -

RD No. 617       -

Companies Income Tax shall be exempt for social enterprises
Car used for rental business and prototype cars used in research, development, or performance testing can be deducted for wear, tear, and depreciation at the entire amount.
Donation made to Educational Technology Fund  (Edtech Fund) shall be exempt from income tax.
Income from the sale of jewelry does not need to be included in the computation to pay income tax.
VAT shall be exempt to a natural person for the import and the sale of jewelry
July 2016 RD No. 616       -

RD No. 614       -
Income Tax shall be exempt at the rate of 200% for donations made to educational Institutions
Personal Income Tax, Stamp Duty shall be exempt for the sale of immovable property to a foreign agency

June 2016 RD No. 613       -

RD No. 612       -
VAT shall be exempt for the import of a prototype automobile or motorbike for the automobile researcher, developer, or performance tester
SBT shall be exempt for International Headquarters on revenue derived from financial management services

May 2016 RD No. 611       -

RD No. 610       -
RD No. 609       -
RD No. 608       -
RD No. 607       -

CIT shall be exempt for certain expenses made for Training and seminar for employees
Repealed (28) and (36) of Section 6 in RD No. 10
Repealed (10) and (21) of Section 3 in RD No. 240
Repealed (9) and (13) of Section 3 and (7) and (10) of Section 4 in RD No. 239 CIT shall be exempt for wage paid to hire a student for bookkeeping service
APRIL 2016 RD No. 606       - 
RD No. 605       -  
RD No. 604       -



RD No. 603       -


RD No. 602       -

RD No. 601       -    
SD shall be exemption for National Savings Fund
SBT shall be exemption for National Savings Fund
Capital expenditure shall be exempt from the computation of income tax at the rate of 100% if paid to expand, renovate, extend, or improve on the assets as follows: machineries, parts, equipments, tools, gears, decorative items, furniture, computer programs, transportation, and permanent buildings used as the place of residence.
Corporate income tax rate shall be reduced to 10 percent for net profit exceeding 300,000, 25 percent for net profit exceeding 300,000 baht but not exceeding 3,000,000 baht, and 20 percent for net profit exceeding 3,000,000 baht onwards
Revenue derived from the business of targeted industries shall be exempt from corporate income tax.
SBT shall be exempt for the Ministry of Finance for the sale of immovable properties which is transferred from Thai Asset Management Corporation.
 
 
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