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One Business Accounting Record for THAI SMEs
How to get exempted from Past Tax Inspection
How to pay zero corporate income tax for 2016
(TAX DECREEs NO 595)

Eligible SMEs

  1. Companies with incomes for the past 12 months of 2015 for less than 500 million baht.
  2. Those companies must register to start one business accounting record with the Revenue Department from January 15, 2016 to March 15, 2016. Register Click

BENEFIT: No past tax inspections for 4 types of tax for the period before Jan 1, 2016

  1. Corporate Income Tax
  2. Value Added Tax
  3. Special Business Tax
  4. Stamp Duty

REQUIREMENTS

  1. Corporate Income Tax – Companies must submit the corporate income tax (PND 50) for the year 2015 within its deadline. For example, if the year-end date is December 31, 2015, you must submit the PND 50 within May 29, 2016.
  2. Value Added Tax – Companies must submit the vat (PP30) for December 2015 and pay the vat within its deadline which is on January 15, 2016.
  3. Special Business Tax – Companies must submit the special business tax (PT40) for December 2015 and pay the tax within its deadline which is on January 15, 2016.
  4. Stamp Duty – Companies must pay for stamp duty after January 1, 2016.
  5. Companies must start its one business accounting record from January 1, 2016.

*COMPANIES MUST DO NO TAX EVASION
FROM JANUARY 1, 2016 ONWARDS

Companies who register and fail to comply will be subjected to past tax inspection
All benefits received from the Decrees will be cancelled.

In case you apply for any tax return, you will still be subjected to inspection before the return.

EXCEPTIONS: The following cases are not exempted from past tax inspections

  1. Companies under current tax inspection
  2. Companies who issue or use forgery tax invoice
  3. Companies who do any tax evasion.

Companies that are currently under inspection can still register and receive the benefit. The Revenue department will continue the inspection only for the year that they have started, refraining the inspection for the other years before 2016.

EXTRA BENEFIT: The following companies 

  1. Who register the company before January 1, 2016.
  2. Who have registered capital for not more than 5MB.
  3. Who have income for the whole year not over 30MB.
  4. Who have registered with the Revenue Department under Tax Decrees no. 295
  5. Whose benefits from the Decrees have not been cancelled.

are eligible not only to obtain no past tax inspections, but also receive additional benefit in the form of tax exemption & reduction as follow.

Corporate income tax for 2015, Exempt tax from the  profits for the first 300,000 THB
Tax from profits over 300,000 THB, reduced tax rate to 15% (to be reduced further to 10%)

Exemption of the whole corporate income tax for the year 2016

Corporate income tax for 2017, Exempt tax from the  profits for the first 300,000 THB
Tax from profits over 300,000 THB, reduced tax rate to 10%

Corporate income tax for 2018, Exempt tax from the  profits for the first 300,000 THB
Tax from profits over 300,000 THB, reduced tax rate to 15%

 

Reference: Tax Decrees no.  595
Source : www.aplthailand.com