Post by account_disabled on Dec 9, 2023 4:21:50 GMT
In setting up a business in the form of a company limited partnership and all types that are in the form of a "juristic person" in addition to planning management, marketing, or accounting matters. Another thing that needs to be understood is “Corporate tax” because this is another type of taxation that all legal entities that are established under civil and commercial law and have income and net profits must proceed correctly. Therefore, we would like to take every new businessman to study this matter to understand as much as possible, do it correctly, and there will be no problems later. Calculating income to pay corporate tax For businesses that must pay corporate tax, it comes from calculating income and subtracting actual expenses from doing business.
There is clear evidence) until there is net taxable profit for each year of business operation. The Phone Number List normal period is 1 January - 31 December. Take x with the tax rate that is in accordance with the law. Then submit such information to the Revenue Department within 150 days upon the anniversary of account closure. (Normally no later than May 30 of the following year) using the corporate income tax form. Or what is known as P.N.D.50. The corporate tax rate is in accordance with the law. According to Royal Decree No. 583 of 2015, the corporate tax rate has been specified as follows: In the case of the company General Limited Partnership If profits exceed 3 million baht, they will be charged a tax rate of 20%.
However, in the case that a company has a registered capital of not more than 5 million baht and has an income of less than 30 million baht, it will receive tax exemption rights for the first 300,000 baht of net profits and can pay corporate income tax at a tax rate of only 15% if there is net profit. From 300,001 baht and not more than 3 million baht But if the said company has a profit of more than 3 million baht Will have to pay corporate tax at the highest tax rate of 20%, just like a normal company. Filing half-year corporate tax Many people may still have questions about how many times a year corporate tax filing is normally required. The answer is that it is not just filing P.N.D.50 for year-end taxes only. But there must be the matter of filing P.N.D.51 or mid-year tax filing involved as well.
There is clear evidence) until there is net taxable profit for each year of business operation. The Phone Number List normal period is 1 January - 31 December. Take x with the tax rate that is in accordance with the law. Then submit such information to the Revenue Department within 150 days upon the anniversary of account closure. (Normally no later than May 30 of the following year) using the corporate income tax form. Or what is known as P.N.D.50. The corporate tax rate is in accordance with the law. According to Royal Decree No. 583 of 2015, the corporate tax rate has been specified as follows: In the case of the company General Limited Partnership If profits exceed 3 million baht, they will be charged a tax rate of 20%.
However, in the case that a company has a registered capital of not more than 5 million baht and has an income of less than 30 million baht, it will receive tax exemption rights for the first 300,000 baht of net profits and can pay corporate income tax at a tax rate of only 15% if there is net profit. From 300,001 baht and not more than 3 million baht But if the said company has a profit of more than 3 million baht Will have to pay corporate tax at the highest tax rate of 20%, just like a normal company. Filing half-year corporate tax Many people may still have questions about how many times a year corporate tax filing is normally required. The answer is that it is not just filing P.N.D.50 for year-end taxes only. But there must be the matter of filing P.N.D.51 or mid-year tax filing involved as well.