Accounting & Legal in Thailand

Are freelancers taxable

Are freelancers taxable?

Even as a freelancer, they are still subject to the same taxation as individuals with regular income, with freelancers still subject to a number of criteria. “Net Income” to calculate for tax payment That is to say, It will be subject to income tax Section 40 (2).

minimum corporate tax rate

Global leaders reach agreement on 15% minimum corporate tax rate

Leaders from 136 countries and territories around the world has reached an agreement to set a minimum corporate tax rate of 15% to prevent tax evasion of multinational companies on October 9, 2021, CNBC news agency reported. The Organization for Economic Co-operation and Development (OECD) has agreed to set a minimum corporate tax rate of 15% to prevent tax evasion by

cash flow before investing

Get to know cash flow before investing

Cash flow is a statement that represents a change in the financial status of the business. 

Who are the users of the account information?

Who are the users of the account information?

Creditor is the person who borrowed money from the business or credit the business for making cash payments, use accounting information to know an entity's ability to pay off debt before lending.

What is the cause for liquidation?

What is the cause for liquidation?

Repeal by the effect of the law.

Corporate income tax for the sale of profits abroad

Corporate income tax for the sale of profits abroad

Persons liable to tax on this base are companies or juristic partnerships disposal of profits shall include: