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͡㺡ӡѺ

   㺡ӡѺ ͡ѡҹӤѭ 觼Сͺè¹ŤеͧѴ͡ѺԹͼѺԡ÷ء駷աâԹԡ ʴŤҢͧԹͺԡШӹǹŤ Сͺ蹡;֧¡纨ҡԹ ѺԡФ

   - óաâԹ Сͺè¹˹ҷͧ͡㺡ӡѺվͺ㹷ѹշաͺԹѺ

   - óաԡ Сͺè¹˹ҷͧ͡㺡ӡѺվͺѺԡ㹷ѹշѺҤҤҺԡ

        Сͺè¹ͧѴ㺡ӡѺҧ 2 Ѻ ѧ

         - 鹩Ѻ СͺõͧͺѺԹͼѺԡ

         - СͺõͧѡѡҹСͺŧ§ҹ¡ 5 չѺѹ§ҹ

        ѺСͺè¹繼ԹѺԡõͧ¡㺡ӡѺըҡСͺè¹ 繼Թԡѡҹ㹡äӹdzŤ ҡšäӹdzջҡ իҡբ ôԵ Сͺè¹ԷԹ仪Ť͹նѴҡ͹շӹdzչ ҡ͹շôԵ仪ѧôԵդաԷԹ仪Ť͹նѴ

        㹡óռСͺè¹ ԷԹôԵշ仪Ť͹Ѵ ԷԢͤ׹ 3 Ѻѹ鹡˹Ẻʴ¡Ѻ͹չ


˹ҷ͡㺡ӡѺ 

   1. Сͺè¹Ť¤ӹdzҡբѡի

   2. ·ʹҴǹҪ 觢·ʹҴѾԹͧСͺè¹ ·ʹҴ͡㺡ӡѺ㹹ͧСͺè¹ҢͧѾԹ (ҵ 86/3 Ф觡þҡ÷ .87/2542)

   3. ᷹ҪҳҨѡ ͧСͺè¹ҪҳҨѡ աõ駵᷹͢ͺԹ᷹ 駹 ੾ѭҡ觵駵᷹͢µͧԹ仵ѡࡳ Ըա͹䢷͸Ժաþҡá˹͹ѵѰ (ҵ 86 ä)

   4. ᷹ҪҳҨѡ ͧСͺè¹͡ҪҳҨѡ ᷹ ͡㺡ӡѺ㹹ͧСͺè¹͡ҪҳҨѡͼСͺè¹͡ҪҳҨѡ 蹤Ӣ͹ѵԵº͸Ժաþҡá˹ (ҵ 86/2)

   5. Сͺ÷͡ҪҳҨѡ һСͺԨâԹԡҪҳҨѡ繤駤 黯ԺѵԵѡࡳ Ըա ͹䢷͸Ժա-þҡá˹ (ҵ 85/3 ҵ 86 äͧ)

   6. Сͺè¹١մ͡ҡ¹Ť ԡСͺԨ͸Ժԡ͹è¹Ť ͸Ժաþҡè͹حҵСͺ÷١մ͡ҡ¹Ťѧ ͡㺡ӡѺ ˹Ŵ˹繡êǤǨҨشСͺԨ µͧԺѵԵѡࡳ Ըա ͹䢷͸Ժաþҡá˹ (ҵ 86/11)

   7. Сͺ÷СͺԨ÷Ѻ¡Ť 駢ͨ¹ŤѺ͹ѵŤ ¤ӹdzҡբѡի͹ (ҵ 82/3)

ͧ㺡ӡѺ

   1. 㺡ӡѺẺٻ

       (1) 㺡ӡѺẺٻ

       (2) 㺡ӡѺҧ

   2. ͡蹷㺡ӡѺ

       (1) ˹

       (2) Ŵ˹

       (3) ѺԹǹҪ͡㹡â·ʹҴ

       (4) ѺԹͧþҡ šҡ͡þԵ ੾ǹ

 

 

èѴ㺡ӡѺẺٻ

     1. Сͺè¹· ˹ҷͧ͡㺡ӡѺẺٻ ԹͼѺԡ 㺡ӡѺẺٻеͧ¡ҧ´ѧ仹 (ҵ 86/4)

          (1)   "㺡ӡѺ"

          (2)   ŢШӵǼҡâͧԹԡ

          (3)   ͧԹԡ

          (4)   ͧԹѺԡ

          (5)   ŢӴѺͧ㺡ӡѺŢӴѺͧ ()

          (6)   ѹ ͹ ͡㺡ӡѺ

          (7)   Դ ҳŤҢͧԹͧ͢ԡ

          (8)   ӹǹŤӹdzҡŤҢͧԹͧ͢ԡ ¡͡ҡŤҢͧԹͧ͢ԡѴ

         óշաâԹԹ мСͺè¹͡㺡ӡѺ / 觢ͧ 㹩Ѻǡѹ ͺ㺡ӡѺ / 觢ͧѺ;ѺͺԹ ǹ鹩Ѻͧ㺡ӡѺ / 觢ͧ ͺѺ͵ѺҤҤԹ óչ黯Ժѵ١ͧ 觡˹Сͺè¹ͧͺ鹩Ѻͧ㺡ӡѺ (͡éѺá) ѺաͺԹ

         㺡ӡѺ/觢ͧѺ ͨйѡҹ㹡âѡի

         㹷ҧԺѵ ҡСͺõͧ纵鹩Ѻ觢ͧѡҹ㹡ÿͧաóռҤҤԹ Сͺä͡㺡ӡѺ¡ҧҡҡ觢ͧͺ鹩Ѻ㺡ӡѺ 觢ͧѺաͺԹ 纵鹩Ѻ觢ͧѡСѹ㹡ê˹ ͤдǡ СͺҨ͡㺡ӡѺ觢ͧ͡êشǡѹ ¶ͻԺѵԵ͡˹ǡѺ͡㺡ӡѺẺ繪ش

    2. 㺡ӡѺշѡɳẺ͡͡繪ش 㹡óշСͺè¹դʧ͡㺡ӡѺẺٻѺ͡áä ѺԹ 觢ͧ ˹ ըӹǹ©Ѻ㹪شǡѹ 㺡ӡѺ͡éѺá 黯ԺѵԴѧ仹

     (1) ͡éѺáͧ͡êشѧ ͡éѺ蹷詺Ѻá 繵鹩Ѻͧ͡éѺ㴡 詺Ѻ㺡ӡѺ еͧբͤ "㺡ӡѺ" ͡éѺ鹴

     (2) ͡÷ءѺͧ͡êشѧ еͧբͤ "͡͡繪ش"

     (3) ͡éѺҢͧ͡éѺ蹨еͧբͤ "" ءѺ

    ͤ (1) ֧ (3) ѧǢҧ еͧվͨѴӢ鹴к 㹡óըѴ㺡ӡѺբ鹴к駩Ѻ лзѺµҧ ¹֡ մ ͡зҡ鹴Ըաѡɳзӹͧǡѹ

     3. óռСͺè¹ʶҹСͺ ʶҹСͺ÷ӹѡҹ˭㺡ӡѺբͧʶҹСͺ÷ӹѡҹ˭ͺԹͼѺԡ÷ء駷աâԹ͡ԡ еͧբͤ "Ңҷ͡㺡ӡѺͅ.." 㺡ӡѺմѧ ¢ͤѧǨеվ ѴӢ鹴к зѺµҧ¹֡ մ ͷҡ鹴 Ըաѡɳзӹͧǡѹ

     4. óռСͺè¹ 觻СͺԨʶҹԡùѹ ¹ѹԧԹͺԡ÷ǢͧµçѺö¹ ͧ¹Ҵö¹ еͧк "Ţ¹ö¹" 㺡ӡѺ ¢ͤѧǨеվ ѴӢ鹴к зѺµҧ ¹֡ մ ͷҡ鹴 Ըաѡɳзӹͧǡѹ

     5. óբͧýҡԹҵѭҡõ駵᷹͢Թ 觵ǡе᷹繼Сͺè¹Ťѵ 10 0 зѭҵ駵᷹͢Թ µǡͺѭҾѡҹþҡ 15 ѹѺѹѭҵ駵᷹ ͵᷹ԹѺ ᷹ͧ͡㺡ӡѺẺٻ㹹ͧǡ µ᷹ͧкت ŢШӵǼҡâ᷹ͧ

     6. óѺ͹ѵԨҡ͸Ժաþҡ ͡㺡ӡѺ˹Թҵҧ еͧкѵš¹ԹҵҧԹ㺡ӡѺ ѵš¹ѧ еͧվ ѴӢ鹴к зѺµҧ ¹֡ մ Ըաѡɳзӹͧǡѹ (ѵš¹ ѵҧԧШѹ踹Ҥ觻 Сѵš¹ͧѹѴ ҵ 9 觻ɮҡ)


¡ԡ㺡ӡѺթѺ ͡Ѻ ҧ

   óռСͺè¹Ѵ㺡ӡѺշ¡ǹӤѭ١ͧúǹ Ѻͧ¡ԡ㺡ӡѺթѺШѴ㺡ӡѺթѺ١ͧ Թôѧ

 

     1. ¡׹㺡ӡѺթѺйһзѺ "¡ԡ" ͢մǺѺ㺡ӡѺթѺ

     2. Ѵ㺡ӡѺթѺŢ еͧŧѹ ͹ çѺ ѹ ͹ 㺡ӡѺթѺ

     3. ˵㺡ӡѺթѺ "繡¡ԡ͡㺡ӡѺթѺ᷹ѺŢ ." ˵ء¡ԡ㺡ӡѺ§ҹբ¢ͧ͹շѴ㺡ӡѺթѺ

     4. Сͺ÷¡ԡ㺡ӡѺթѺ ͡Ѻ ͧ͡㺡ӡѺթѺ (Ѻ¡ԡ) Դͧ ͺ㺡ӡѺթѺ¡ԡ׹͡㺡ӡѺչѺѡҹ

     5. Сͺè¹͡㺡ӡѺթѺ ˵ء¡ԡ㺡ӡѺ§ҹբ»Ш͹͡㺡ӡѺթѺ᷹


᷹͡㺡ӡѺ ˹ Ŵ˹

    Сͺè¹Ѵ㺡ӡѺ ˹ Ŵ˹ ҡѺͧͨҡԹͼѺԡë觷㺡ӡѺ ˹ Ŵ˹٭ ١

ͪشӤѭ Сͺè¹᷹͡㺡ӡѺ ᷹˹ ᷹Ŵ˹ѺԹͼѺԡù ´Թôѧ

      1. 㺡ӡѺ ˹ Ŵ˹ ѹ֡¡ôѧŧҾʹҹѧͧҾ´ѧ

          (1) ᷹͡駷

          (2) ѹ ͹ ᷹͡

          (3) ͸Ժ ֧˵ط᷹͡

          (4) ŧ᷹ͪͧ͢͡

      2. Сͺè¹᷹͡ 1. ѹ֡¡õ (1) - (4) ҹѧ㺡ӡѺ ˹ Ŵ˹

      3. Сͺè¹͡㺡ӡѺթѺ ˵ء¡ԡ㺡ӡѺ§ҹբ»Ш͹͡㺡ӡѺթѺ᷹ кتͼ Ţ/ ѹͧ㺡ӡѺ ˹ Ŵ˹ա᷹͡

   ҧ㺡ӡѺ

 ҧ㺡ӡѺҧ

 ҧ˹

 ҧŴ˹

 Tax Point شѺԴ㹡Ť

: þҡ  (Last update : Friday, November 17, 2006)





þҡ¹ٻẺ㺡ҡѺ §ҹի / բ ռźѧѺ 1 .. 2557
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Pattanakit Accounting Tax & Training Co., Ltd.
59/275 Թǧ 44 Թǧ ǧӼѡ ࢵ˹ͧ͡ ا෾ҹ 10530
Ѿ  0-2956-3087, 0-2956-3588, 0-29563589, 084-1568284  0-2956-3088
Website :
http://www.pattanakit.net  | Email : pattanakit2@hotmail.com

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