1

1. 2. 3. 4. 5. 6.

1.

2

6 1.2.3.4.5.6.

*

*

* 1. 2. 3. 3.1 13.2 24. 5. 6.

* 5 1. 2. 3. 4. 5.

* () 1 50,000 1 30,000 () 1 100,000 1 60,000

*- 30,000 - 30,000 - 30,000

* 1 .48(1) = * = 2 .48(2) ( ) 0.5 5,000 (...480)

*1. 2. 3. 4. 5.

* 2

1. 2.

*1. 2. 3. 4.

*1. 2. 3. 1. 2.

* 1 31

*

1.

2.

* ( .9/2499)

, , (.10/2500)

* 3. (...10/2500)

4.

5. ., ( 17/2515)

* (... 2509)

( 79/2515)

*( 42)1. -

2. -

*( 42)3. 4. 5. 6. 7. 8. 20,000

*( 42)9. 10. 11. 12. 13. ( )

*( 42)14. 15. 16. ()17. 12618. 19. .4 20. -21. -22. 23. 24. 25.

* 1261. 2. 3. 4.

* 1265. 6. 7. 8. 9. 200,000

* 12610. () 11. 2 ( 1 )12. 15% 10,000 490,000

* 12613. 500,000 14. 10,000 90,000 15. 10,000 90,000

* 1,800,000 1 2552 31 2553 126

*(8 .40) 1

2

3

* 4 5

6

(8 .40)

*

7

8 1 - 7

(8 .40)

* 2 1. : 2. ():

* 1-2

- 1 40% 60,000

- 2 40% 60,000

- 1 2 40% 60,000

* 3 40% 60,000

4

5 - 20% - 20%

*

-

- - 30%- 20%- 15%- 30%- 10%

* 6- - - 60%- 30%

7- - 70%

* 81. 50 2. -

* - 43 . 11 (.. 2502 .8) - 80%- / 70%- 70%- 70%

3. 1 2

* (ALLOWANCES)1. 30,000 2. 30,000 3. 15,000 4. 2,000

*5. 30,000 6. () 100,000 () (ALLOWANCES)

*7. ( ) 10,000 ( 490,000 )

(ALLOWANCES)

*8. ( ) 9. 100,000 ( )

(ALLOWANCES)

*10. 60,000 (ALLOWANCES)

*11. 10% 1-10 ( )

(ALLOWANCES)

* 2. 25 3. 4. 15,000

* 10 10,000 10,000 90,000

*1.

2.

*3. 30,000

4. 30,000 60,000

*

- .. - .. ...94 - .. - .. ...90, 91

* (...94) 11. 5, 6, 7, 8 (..-..)2. 3. 4. 5.

* 21. 5, 6, 7, 8

2. 0.5% 5/1000 ( 5,000 ...480 1 2

*- ( . + )- (.)- (. + )- < http://www.rd.go.th >

*1. 3,000 2. 3 1 30 () 31 () 2 1 1 3 1 2

*3. 1.5 4.

*- - 3 (31 ..) (31 ..) - ...90,91 .10 - .10 ....

*

0 100,000100,0005()--100,001-150,000150,001 500,00050,000350,000()10-35,000500,001 1,000,000500,00020100,0001,000,001 4,000,0003,000,00030900,0004,000,001 37

3.

(.342) 91/2

91/3

91/5

3.0 3.0 2.5 2.5 3.0 1.0 10.0

91/8

()

2. F.O.B.

3. 3.1 3.2

4. C.I.F.

5. 5.1 F.O.B 5.2 VAT

VAT (1) (5) VAT 0

= VAT

( 1 ) ( 20) , , , ,

VAT .

, VAT

1. 10 10 VAT 6.3 7%2. 0

2 = X () = -

1.1 / 1.2 (/)....(P 6-9)

2. 2.1 VAT - , - , - )......(p. 6-11)

2.2 () (P.6-12)

3. VAT VAT 2 (1) (2)

4. () ...(P. 6-14 )

5.

6. Debit Note

XX XX XX

7. Credit Note ..(P.6-15)

8. VAT VAT

9. VAT ...(P.6-17)

3. VAT , , ...(P.6-18)

4. (1) ....(P.6-19)(2) ....(P.6-19)

5. VAT 10 % ...(P.6-20)

3 ...(P.6-22)

6 ...(P.6-23)

...(P.6-25) 1

5 5 7 1 2

*

*1. 2. 3. 4. 5. 6.

*

*

* ...

*- ... - .. - ... - ... - ... - ...

*1. ./ ..2. / ..() ()() () .40(2) (6) / .

*() 3. - - - ../ .

*4. - + - + - + - , + , , / .

*5. 6. / .

*

1. (1, 2 (), 2 () ,3 , 4 )2. (2 (),5)3. (2 ())4.

* = 12

* 12 , , , 12

= / ( 65 , 65 ) (.. 1/2528 .. 155/2549)

10 % 2.1 20

30%

30%

2.2 25 - 6 2544 31 2548 ( ( 387))

30%- 1 2550 31 2551 31 2552 ( ( 467) ( 474))

30%3. 2 ( 460) 3.1 20

30%3.2 25 ( 475)

4. SMEs 5 15% 150,000-1,000,000 25% 1 3 30% 3 ( 150,000 ) ( ( 471)) 30%

5. 10% ( ( 405)) 6. 10% ( ( 426))

30%

7. 3 1 2550 31 2552

30%

- = = ()

* -.65 (..1/2528 ..155/2549)-.65 - .65

*.65 (1) .65 (2) (3) (6) 65

*(4) (5) (6) / 65

*(7) .(8) . (9) (10) (11) 65

*(12) (13) / (14) 65

*.65 (1) (2) (3) (4) 65

*(5) (6) (6 ) Vat (7) 65

*(8) (9) (10) .(11) 65

*(12) (13) /(14) .(15) / 65

*(16) (17) (18) (19) (20) (1) (19) 65

-

- =xx - .xx - .xx=xx =xx - . xx - .xx=xx =xx

- 5 xx xx 10 = xx 20 = xx

- 2 = xx 2 = xx

= xx

= xx X

-

- . .. 1. . 2. . ( . 25 %) . 3 3

- . .. . .. .

- .- - - .- -

- .

- .- .- . 25(1)(2)(3)3 3

( 460)

- . 65 (4)

- .65 (4)

- 1. 2 2. 2

2/102 2/104

- 2,000

0.3 10

1. . 2. / 3. .82/5(4) () 42

VAT VAT (4) (6) (1) (2) (3) (5) (.82/5)

()1. R & D 100 ( ( 297))

2. 2 10 ( ( 420))3. 2 10 ( ( 428))

4. ()( ( 487))

5. 100 . ( ( 437))

100( ( 482))

7. 4 (..2548-2551) 16 2542 ( ( 458)) - 1.5 20( ( 458))

65 (5) ( ( 460))

9. 100(... ..2550 )

1. 2.

( 186) 3 1 500,000 2 500,000 3 100,000 - -

1 1. () .. + () .. + .. ..

2. - + + + - +

3. - , + + - + +

2 500,000 1. () .. + () .. + .. ..

2. + + 3. + +

3 100,000 ( .. / . 200,000 )1. +

5 /

10

10

... 145

... 1451. /

1 500,000 1 .. 254531/365 * 500,000 * 20/100 = 8,493.13

- -

2. / . 65 (9)

= + . (. )

( 65 (5))

- . - ... 375

VAT (1) VAT (2) VAT

. . .

..

1. - - - -

2. 10 1 1,300,000 1,000,000 * 20/100 = 200,000 300,000 (... 315)

3. / /

1,000,000 20 150,000 1,000,000 * 20/100 = 200,000 . 150,000

..

.

1. 5 1002. 5

3. - 10 - ( 100/ + )

4. , - 10 - ( 100/)

20

1. .. .. 100

2. 100/ 31 .. 2545 3 (.. 395 ..2545)

. Double Declining Balance Method ()

23 . 42 .4 (5) 10 2 5 ()

130,000 5 / 1 130,000 1 40%130,000 52,000 52,000 78,000 2 40% 78,000 31,200 83,200 46,800 3 40%46,800 18,720 101,920 28,080 4 40%28,080 11,232 113,152 16,848 5 40%16,848 6,739 119,891 10,109 119,891

10,109 = 6,739 + 10,109 1

- 10 . .

. 40 ... 145

R & D- . . - 2 - 100,000 - ..01

. (1) 100 ...145 () (2) 40 () ... 145 ()

1. VAT 2. Software

40% - . . VAT / 1 . - 31 . 1 . 45 1,000,000 - 2545 40 % = 400,000 - 20% = 600,000 * 20/100 *31/365 = 10,191.78 2545 400,000 + 10,191.78 = 510,191.78 - 2546 - 2549 120,000 2550 = 600,000* 20/100* 334/365 = 109,808.22

. (...395) . 2545 - 3 / - - 31 . 45 5 20% - 31 . 45 5 20% ( 7 2551 )

1 . 45 50,000 3 / 2545 (183/365* 50,000/3) = 8,333.33 2546 (365/365* 50,000/3) = 16,666.66 2547 (365/365* 50,000/3) = 16,666.66 2548 1

. SMEs. SMEs. ./. 200 200

SMEs.1. , ( 31 .. 45) - 40 - 3 / . - 7 2551

2. - 25% - ... 145 5%3. - 40% - .. 145 20% 4. - 100 - 500,000 ( 31 ..53) .473

. 6 . 44 - 5 . 45 - 40% - .. 145 5% - 40% - . 145 20% ( 31 ..53) .473

420,428,458

=300 (1) 420 + 428 (10%)= 10 (2 = 20) (2) 458 (20%)= 80 (1.5 = 120) (420,428,458)=390 (1) 420 + 428 (390 x 10/130)= 20=370 (2) 458 390 x 20/130 = 60 370 x 20/120 = 61.67= 61.67 =308.33

420,428,458 .65 (3)

=110,000 (1) (4,000 8,000) 110,000 x 10/130 = 8,461.57= 8,000 (2) (2,500 3,750) 110,000 x 20/130 = 16,923.08= 3,750 & ( 65 (3)= 95,250 (1) (1,000) 98,250 x 2/104 = 1,889.42= 1,000 (2) (1,500) 98,250 x 2/104 = 1,889.42= 1,500 = 95,750

* (+ )

* 40(2)(3)(4)(5) (6)

******