ॱॖઘ਑ಉଳ௄ਾઔভ
ফা঩

ূ਎ઘ৶૒ভ ব੠৖

௰ਖ঩ங
2017ফ
11া30঩

12া1঩

JETROংথ॥ॡহਜਚ
ᆞઘଇਖ਼ਚ
ୃোଂ
ংথ॥ॡ঩মযૹੵভ৮ਚPwCॱॖ
Tax Auditor Association of Thailand

12া2঩ॱॖ૔ક঩মযঅ४ॿ५ঐথधभ༦୥ভ

ॱॖभ໪ਏ
1 ঺ভ఺ल৽ੋ

2 ଻যਚ੭ઘ

3 ১যઘ

4 ১যઘभર๴ઘ਑

5 ୎ૡ੼તઘ਑

6 ઘਜ৹ਪ

1 ঺ভ఺ल৽ੋ

ॱॖभ঳ಹੲਾ

੪੣

৆੘৬਑

એ஋

যઠ

੣੃

ছ‫ش‬ঐ10਼য়೦೒਌਑

51.3ਐ⒙‫ق‬঩মभ1.4೅‫ك‬

6.676ਐয

ংথ॥ॡ

ਞ౜

ৎ୷

੉ୁ

ৢో

ফಀ

೸ఝਙਞ౜

঩ম-2ৎ৑
(UTC+7:00)

ॱॖୁ

ং‫ॶش‬
(Baht)

บഄ

਌ਏਓ঵

৽ੋਛশ૨

GDP

঩মधभനಔ

঩௺੫঵भਤল

஗঵‫ق‬ৰସ‫ك‬2016ফ
4,071੏USD঩মमॱॖपधढथ

1,748঺

(಺঵঻ਯ৺40%)ͤહਸ੼கঋ‫ش‬५दमଲୗ঵ऋরੱਓ঵

2014ফ‫ع‬2016ফ

0.92% 2.94% 3.24%‫ق‬঩মभ৺12ীभ1‫ك‬ਸ਼2ਜ਼भୟো੪
ਸ਼3ਜ਼भୟল੔

(ংথ॥ॡ঩মযૹੵভ
৮ਚ2017ফ4াভ৩ਯ)1 ঺ভ఺ल৽ੋ
বઘॱॖभઘ਑໪ਏ
ઉமઘ

଻যਚ੭ઘ
১যਚ੭ઘ
લఅਚ੭ઘ
ৼਢઘ๔ଖઘ

৑மઘ

હਸ੼கઘ
્৒হ঵ઘ
ഀ౛ઘ
੟ષઘ
ঢ়ઘ

৉্ઘ

ଅ৉ੇોઘ
৉্৫৅ઘ
่ഝઘ

‫كିق‬હਸ੼கઘ‫્ؚ‬৒হ঵ઘपणःथम৉্৆ਿु঳৖ඉઽखथःॊ‫؛‬

2 ଻যਚ੭ઘ
೜ક঻ୖઘফ২৔प୯ཟ180঩ਰ঱ॱॖप฽૔घॊ଻যमઘਜ঱೜ક঻धखथ
ඞॎोॊ‫؛‬ಢ਋฽૔঻ඊઘૠ৒

ઃभ‫گ‬૖੯॑௥ञघৃ়मඊઘ‫ق‬঩ॱॖᆞઘ૖৺‫ك‬⋇Ⴂফभྸੑ฽૔঩ਯऋ180঩ਰ৔⋈঩ম১যऋஔଖ੍॑௸अ
⋉ॱॖ১যऋஔଖ॑଀૿खऩः
ͤল਱঻‫ॱق‬ॖਠ৉১যध౻৷ঢ়બभँॊ๺૔৩‫ك‬पमి৷ऋऩः‫؛‬

2 ଻যਚ੭ઘ
ୖઘਚ੭‫ୃق‬ো১ਸ਼‫ڬڰ‬૖‫ك‬⋇ ஔଖ఺ल൛স⋈ ட଀‫ؚ‬౻৷उेल१‫ش‬অ५઀୹पेॊਾີ
⋉ ੾঵ਥ‫ؚ‬෩੿ਥ‫ؚ‬ইছথॳকॖ६‫્ؚ‬ಅਥउेलजभ౎ਥ
ਹभઞ৷મऩैलपजभ౎भਾີಉ⋊ ਹඅ‫ؚ‬ଦਊস‫ؚ‬ਹஇীଦস‫ؚ‬ভ঺ऽञमঃ‫شॼॺش‬३ॵউभ়ಡ‫ؚ‬େઽ‫ੰؚ‬ങपेॊਹஇ‫ؚ‬ઙૄඒநஇಉ
⋋ ৱਓभ൛೵पेॊਚ੭‫ঁؚ‬ॖখ‫ش‬ঃ‫ॳش‬ख़५ृસሤ୿ਲ਼ీ
৺भੰ৺पेॊਭ਄ୀ৺স⋌ ১൅‫ؚ‬ग़থ४ॽ॔জথॢ‫ؚ‬૦ണ‫ؚ‬ভੑಉभঽ૓௧୅঵पेॊਚ੭⋍ ட଀ీ৺঻ऋ੊఻ਰਗभ਌ਏऩਉ౫મ॑઀୹घॊੵহட଀
ీ৺ऊैেगॊਚ੭
⋎ ૹ঵उेल૚ரਓ঵ऊैেगॊਚ੭‫ؚ‬঱੶⋇‫⋍ع‬ਰਗभਚ੭ य़কআॱঝ।ॖথୖઘ
ॱॖदमय़কআॱঝ।ॖথपৌ
खथ્શऩૠ৒मऩऎ‫ৢؚ‬ଞभਚ੭पஅीथୖઘऔोॊ‫؛‬ ๔ଖઘ੦ຊඓ௾॑தइॊ৖ীपणःथ‫ؚ‬
঳൅5%भୖઘ‫ुؚ‬खऎम଻যਚ
੭ઘपஅीथୖઘ‫ؚ‬भनठैऊ
॑৭උघॊऒधऋदऌॊ‫؛‬

2 ଻যਚ੭ઘ

ਚ੭ඓ௾ਚ੭ඓ௾भரథ

ফ২ਰఋ

ফ২ਰ৐

੦ຊඓ௾

60,000ং‫ॶش‬

30,000ং‫ॶش‬ଦ၉঻ඓ௾

60,000ং‫ॶش‬

30,000ং‫ॶش‬৕୹ჰുඓ௾
(25ୃਰৣ)30,000ং‫ॶش‬যਯ਑଒ऩख

15,000ং‫ॶش‬/য‫گ‬যऽद

ઇ୘ાඓ௾ఀૃ

2,000ং‫ॶش‬/যஔଖਚ੭ඓ௾
(৽ાඓ௾भ‫ڭ‬ण)ਚ੭সપभ50%
঱଒100,000ং‫ॶش‬ਚ੭সપभ40%
঱଒60,000ং‫ॶش‬जभ౎भਚ੭ඓ௾

೯ಟჰുඓ௾
௽ऋः঻ඓ௾
ে୵৳૫મඓ௾
ક୧ট‫ش‬থਹ৕ඓ௾
जभ౎भ৽ાඓ௾
जभ౎
ͤ2017ফ২‫ؚ‬য৓ඓ௾ಉऋ੝ਫऔोञ‫؛‬

2 ଻যਚ੭ઘ
ઘ૨‫ྸق‬ਤୖઘ‫ك‬ୖઘਚ੭‫ق‬ং‫كॶش‬ઘ૨‫ق‬%‫ك‬0 ‫ ع‬150,000

0150,000த ‫ ع‬300,000

5300,000த ‫ ع‬500,000

10500,000த ‫ ع‬750,000

15750,000த ‫ ع‬1,000,000

20

1,000,000த ‫ ع‬2,000,000

25

2,000,000த ‫ ع‬5,000,000

30

5,000,000த ‫ͤ ع‬35

ͤ2017ফ২ਰఋ‫ؚ‬ਈৈઘ૨‫ق‬35%‫ك‬ऋి৷औोॊୖઘਚ੭भ෇೧ऋ4,000,000ং‫ॶش‬தऊै5,000,000ং‫ॶش‬தषधਬऌ঱ऑैोञ‫؛‬

2 ଻যਚ੭ઘ
శୖઘਚ੭‫ୃق‬ো১ਸ਼‫ڮڰ‬૖‫ك‬⋇ ঵ਜ঱भઐৢાৰાऽञमઐৢાুਊृল୑൒ાৰા఺लল୑ুਊ⋈ ᄛભ൒ાྼमషભ൒ા
⋉ ঳৒भਏ੯॑௥ञघ൤ৢ౲সਹඅ
⋊ ৼਢपेढथ਄੭खञ৿ਓྼमহ঵ृਹஇ॑৯৓धचङ਄
੭खञ৿ਓभඒநஇ
⋋ ௤૩๖೥স‫ؚ‬৳૫স‫ؚ‬ಘ๕⋌ ঺ভ৳૫ऊैभ৳૫স
⋍ ൤ৢঃ‫شॼॺش‬३ॵউ఺ल১যતभऩःੌ়ऊैभীଦস⋎ जभ౎

2 ଻যਚ੭ઘ
ணઔ‫؞‬ವઘz ணઔವઘ਑২ऋ఼৷औोथःॊz ୖઘਚ੭॑੭ञফभโফ3া31঩ऽदपணઔછभ
઀ল‫؞‬ವઘ॑ষअ૑ਏऋँॊz ୏എम‫ؚ‬શ‫ر‬पணઔघॊऊ‫়ؚ‬઴ணઔघॊऊ॑৭
උदऌॊ‫؛‬2 ଻যਚ੭ઘ
౺೎ඉઽ਑২

ஔଖಉभ੍௸॑ষअघसथभ঻म‫௸੍ؚ‬भ੃২‫ؚ‬ਚ੭ઘ॑౺೎ඉઽघॊଝਜऋँॊ‫؛‬ඉઽखञஔଖಉपબॊ౺೎ઘ॑‫ؚ‬โা7঩ऽदपணઔ‫؞‬ವહႢফभਈ৏प੍௸ॎोॊஔଖಉदૌਂଌ৹
ତโফभ2া15঩ऽदप‫ؚ‬జ঵৩पৌखथ౺
೎ඉઽ઒৥છ॑৅ষ



โফ2াଜऽदप‫ؚ‬૚జ঵৩भফ৑भਚ੭সપधजोपৌ
खथ౺೎ඉઽखञਚ੭ઘપಉऋ੶ൗऔोथःॊਾઔછ॑
ଵლभઘਜ౧प઀ল

3 ১যઘ
১যઘ૨

2016ফ3াपઘ૨ऋਬऌৣऑैो‫ؚ‬ਉಋເ୲৓प20%धऩढञ‫؛‬৴੥ವઘ਑২मऩः‫؛‬১যभ౺೎ඉઽ

ਉಋधखथ੍௸াभโা7঩ऽदपವઘखऩऐोयऩैऩः‫؛‬౺೎ඉઽઘमವઘଝਜ঻पेॊ৐௸ઘসधाऩऔो‫ؚ‬১যઘપऊैඓ௾
दऌॊ‫؛‬

ವઘଝਜ঻ॱॖभઘ১पउऐॊ১যभ৒ଝमశଞपઁ෇೧प఺व
•
•
•
•
•

ઙૄভ঺‫ॱق‬ॖবড়ૹ১๕ৣदః੶औोञਗব੫঵भ੍૲॑அि‫ك‬ঃ‫شॼॺش‬३ॵউ়ఉ੫঵৬‫ق‬४ঙॖথॺঋথॳক‫كش‬੾ਹহ঵॑੾ि঺੮ऽञमଃ੮
ਗব৆ਿृजभ৻৶ਃঢ়पेॊহ঵ણ৿

3 ১যઘ

ணઔವઘুਢ হ঵ফ২
১যमભਔभ 12 ॣাभ਋৑॑ভੑ਋৑धखथ৭वऒधऋदऌॊ‫؛‬঳২ভੑ਋৑॑ਝ৒खञै‫ୃؚ‬োଂ(Revenue Department)শ઻ऊैभಅ૭॑੭ऩ
ः଒ॉ૗ಌदऌऩः‫؛‬ਚ੭म৅ে਌ଝदੑ઴औोॊ‫؛‬ ১যઘપभੑ઴্১

ઘਜ঱भਹஇٙ‫ق‬ভੑ঱भઽஇઘਜ৹ତ‫قٕك‬ভੑ঱भા৷ઘਜ৹ତ‫ك‬ವહघसऌ১যઘપٙ‫ق‬ઘਜ঱भਹஇ¼১যઘ૨‫ ٕك‬౺೎ઘ ٕ র৑১যઘપ

3 ১যઘ

ணઔವઘুਢ ವઘभ૴ो

র৑ವહ॑அीथ൐ফ2৚पীऐथವહखऩऐोयऩैऩः‫؛‬⋇র৑ணઔহ঵ফ২॑6ढ़া৽ૌखञ঩ऊै60঩ਰ৔पফ৑௓৒ୖઘਚ੭॑ৄ஋ॉ‫ؚ‬जभ১যઘभ઄ীৼਊँॊःमর৑௓৒ୖઘਚ੭प੦तऎઘપ॑઄਋ವઘணઔછपेॉ
ணઔ‫؞‬ವઘघॊ‫؛‬⋈ન৒ணઔ૰ਪੋाଃਜ౾਀धન৒ணઔછ॑ৠ઴঩ਰఋ150঩ਰ৔प઀লख‫ؚ‬઴লखञઘપ
॑ઘਜ౧पವઘखऩऐोयऩैऩः‫؛‬১যઘપभੑ઴पउःथ‫ୖؚ‬ઘਚ੭मৢଞ
भহ঵৽ાृ੖੼೥ేા‫ق‬૨5‫ع‬20٫‫॑ك‬੕ઽোऊैඓ௾घॊऒधऋੳीैोॊ‫؛‬⋉೷௭ಳ௤স
ઘਜ঱भಳ௤সम‫ؚ‬ਈশ‫ڱ‬ফ৑೷௭घऒधऋੳीैोथउॉ‫ؚ‬โফਰఋभਚ੭
धৼ௨घॊऒधऋदऌॊ‫؛‬

4 ১যઘभર๴ઘ਑
੖੼೥ేৱਓभਚ੭ඓ௾
ৈೡ঻भ౻৷യਤඓ௾
র৵੫঵ર๴ઘ૨
BOIपेॊર๴ઘ਑

4 ১যઘभર๴ઘ਑
੖੼೥ేৱਓभਚ੭ඓ௾
ৈೡ঻भ౻৷യਤඓ௾
র৵੫঵ર๴ઘ૨
BOIपेॊર๴ઘ਑

2017ফ1া1঩ऊै2017ফ12া31঩
ऽदप਄੭खथহ঵୹৷खञৗૠ
भಕ৒ৱਓपणःथम‫ؚ‬जभ੖੼
೥ేાभ50%ৼਊ॑১যઘभੑ઴঱‫ؚ‬ਚ੭ඓ௾घॊऒधऋੳीैोॊ‫؛‬ͤघसथभ১যऋৌ଴

4 ১যઘभર๴ઘ਑
੖੼೥ేৱਓभਚ੭ඓ௾
ৈೡ঻भ౻৷യਤඓ௾
র৵੫঵ર๴ઘ૨
BOIपेॊર๴ઘ਑

60ୃਰ঱भௌ௮঻भ౻৷॑യਤघ
ॊञी‫ؚ‬2016ফ1া1঩ਰఋ৫઩হ
঵ফ২ऊै‫ؚ‬60ୃਰ঱भॱॖবආ
भజ঵৩॑౻৷खञৃ়‫ؚ‬जभ൛
সभ100%ৼਊ॑১যઘभੑ઴঱‫ؚ‬୯ਸदਚ੭ඓ௾धघॊऒधऋੳी
ैोॊ‫؛‬
ͤ৸थभ১যऋৌ଴

4 ১যઘभર๴ઘ਑
੖੼೥ేৱਓभਚ੭ඓ௾
ৈೡ঻भ౻৷യਤඓ௾
র৵੫঵ર๴ઘ૨
BOIपेॊર๴ઘ਑

র৵੫঵‫ق‬হ঵ফ২ଜपउःथ௸੢ৱমসऋ500ਐং‫ॶش‬ਰৣ‫ؚ‬ऊण‫ؚ‬૚হ঵ফ২भਲ਼঱ઽஇऋ
3,000ਐং‫ॶش‬ਰৣभ১য‫ك‬पৌखथम‫ؚ‬ઃभೄ੖ઘ૨ऋి৷औोॊ‫؛‬ୖઘਚ੭

2016ফ২भઘ૨

2017ফ২ਰఋभઘ૨

30ਐং‫ॶش‬ਰৣඊઘ

0%30ਐং‫ॶش‬த300ং‫ॶش‬ਰৣ
300ਐং‫ॶش‬த

10%

15%
20%

4 ১যઘभર๴ઘ਑
੖੼೥ేৱਓभਚ੭ඓ௾
ৈೡ঻भ౻৷യਤඓ௾
র৵੫঵ર๴ઘ૨
BOIपेॊર๴ઘ਑

ਗব਺ৱ॑တཫघॊ৯৓दઃभ2ரథऋ৷ਔ
औोथःॊ‫؛‬⋇঵ரશभ਺ৱལ๕
⋈ওজॵॺ॑અൟखञ୯ਸभ਺ৱལ๕

4 ১যઘभર๴ઘ਑
BOIपेॊર๴ઘ਑
⋇঵ரશभ਺ৱལ౩
ীథ

১যઘඊઘ

A1

8ফ‫ق‬ඊઘપभ঱଒ऩख‫ك‬

A2

8ফ‫ق‬ඊઘપम਺ৱપ॑଒২‫ك‬

A3

5ফ‫ق‬ඊઘપम਺ৱપ॑଒২‫• ك‬3ফ‫ق‬ඊઘપम਺ৱપ॑଒২‫• ك‬

A4
B1
B2

जभ౎भལ๕
•••ऩखਃ༊भୟোઘभඊઘ‫ق‬B2॑௾ऎ‫ك‬ୟল৷ଲષपઞ৷घॊୟোਉ౫મभୟোઘ
भඊ௾ଅ৉ਚથಅ૭
অ२‫؞‬ড‫ش‬ॡঃ‫ش‬঑ॵॺभર๴
ਗోपेॊਲਗଛসಅ૭

4 ১যઘभર๴ઘ਑
BOIपेॊર๴ઘ਑
⋈୯ਸર๴ೈ઼

૛ਡใோभ਺ৱတཫ১
•

ৌ
଴

•
•

•

•

਌
ਏ
ལ
๕

঵ரप੦तऌལ๕॑હଖ

਺ৱတཫ১भ୯ਸ

••••১যઘभඊ௾‫ق‬ਈপ8•
ফ‫ك‬
১যઘभ50%੖ઘ‫ق‬ਈপ5 •ফ‫ك‬•ਈশ10ফ৑भਚ੭ඓ௾
ୟোਃ༊‫؞‬ਉ౫મभୟো
ઘभඊ௾ড‫ش‬ॡঃ‫ش‬঑ॵॺभર๴
ಉૼ୒ঋ‫ش‬५भལ๕ৈःలਟਙ॑થघॊ
੦ୌૼ୒षभ਺ৱप
ৌखथལ๕॑હଖ
ৌ଴হ঵मংॖड़‫؞‬ॼঀ‫؞‬੔ഈಞ౫‫ॹ؞‬४ॱঝহ঵১যઘभඊ௾‫ق‬9‫ع‬13ফ‫ك‬ଢ଼஢৫৅৷भୟোਝ
૟भୟোઘभඊ௾
ড‫ش‬ॡঃ‫ش‬঑ॵॺभ
ર๴ಉ

EECषभ਺ৱയਤ

્৒ਓ঵଼ଥৡਘ৲১
•
•

•

•
•
•

ਅറ৓਺ৱपৌघॊལ๕
ॱॖছথॻ4.0਑੿प੦त
ऌ‫୶ؚ‬஭भপऌःৗૠ਺ৱ
पৌखथལ๕॑હଖ
ৌ଴হ঵मBOIऋ଻શ੧੯
ओधपਖ਼૵

•
•

১যઘभඊ௾‫ق‬ਈপ15ফ‫ك‬਺ৱയਤ੦সभਹ৷
ড‫ش‬ॡঃ‫ش‬঑ॵॺभર๴ಉ

•

•

•

•
•

ग़জ॔ঋ‫ش‬५भལ๕
EEC‫ূق‬৖৽ੋ৚࿑‫ك‬षभ਺ৱയਤੁৌ଴হ঵मৈ২ૼ୒॑ઞ৷
घॊ੎ਏਓ঵‫ؚ‬ॖথইছ‫؞‬ট४५ॸॕॡ५‫୾௴ؚ‬৫৅‫ؚ‬ଢ଼஢৫৅ใோभ਺ৱတཫ১भལ๕प
ਸइ‫ؚ‬১যઘभ50%੖ઘ
‫ق‬5ফ৑‫ك‬ਅറ৓উট४ख़ॡॺभৃ়‫ؚ‬১যઘभඊ௾‫ق‬ਈপ15ফ‫ك‬पਸइ‫ؚ‬ଓஃস॑હଖ
଻যਚ੭ઘभ੖ઘ
ড‫ش‬ॡঃ‫ش‬঑ॵॺभર๴ಉ

5 ୎ૡ੼તઘ਑

ॱॖपउऐॊ୎ૡ੼તઘ਑पঢ়खथम‫ؚ‬2017ফ12াਠ૔‫୎ؚ‬ૡ੼તધછभ੿ਛ॑ଝਜહऐॊ১
൅म઱ষऔोथःऩः‫؛‬खऊख‫ؚ‬শফपॎञॉ୎ૡ੼તभ৹ਪमৰ઱औोथःॊ૾யपँॊ‫؛‬୎ૡ੼તஉುૠ৒

َ੗বආ੫঵भ৘ৃ੼તभৠ৒(Determinationof Market Price for Multinational Enterprises)ُ

z 2002ফ6াॱॖୃোଂऋਁ਀z ৘ৃ੼તँॊःमஆয়੫঵৑੼ત‫ق‬Arm’s Length
Price‫ك‬पঢ়घॊफ़ॖॻছॖথz ੗বආ੫঵पेॊ୎ૡ੼ત॑ਹ৷खञૹષ఺ल
१‫ش‬অ५भॢঝ‫ش‬উ੫঵৔दभ୎ૡ॑ೃ୛ख੿ਛz ୃোଂपৌख৘ৃ੼ત॑઒৥घॊ଀૿॑ೄ੖दऌ
ॊधघॊुभ
z 4णभঃ‫ॺش‬ऊैਛॉয়ण
⋇৘ৃ੼તৠ৒पउऐॊঢ়બ১
⋈৘ৃ੼તੑ઴भ্১૛
⋉৘ৃ੼તਝ৒भૌங఺ल
⋊঺৔द৳੅घसऌછథ

୎ૡ੼તपબॊহ৐નੳ਑২
(Advanced Pricing Arrangement)2010ফ4াୃোଂम‫୎ؚ‬ૡ੼તपબॊহ৐નੳুਢऌ
पঢ়घॊफ़ॖॻছॖথ॑ତ૟खञ‫؛‬୎ૡ੼તपउऐॊઘਜ৹ਪ

ॱॖभઘਜਊଂम‫ୃؚ‬োଂभরఙ઻ૂपँञॊLarge
Tax Office(ਰৣ‫َؚ‬LTOُधःअ‫)؛‬प୎ૡ੼ત৹ਪॳ‫ش‬঒॑ౣਛख‫ؚ‬਌धखथਲ਼঱ૠெ100੏ং‫ॶش‬ਰ঱भವઘ
঻पৌखथ୎ૡ੼ત৹ਪ॑ৰ઱खथःॊ‫؛‬LTOଵლਗभವઘ঻पৌघॊ୎ૡ੼ત৹ਪम‫ؚ‬ম૲ਚ૔৉॑ਚლघ
ॊઘਜ౧भઘਜ৹ਪ઻ऋ঳ಹभ১যઘ৹ਪभૌஙपउ
ःथৰ઱खथःॊ‫؛‬LTOपेॊ৹ਪधૻຎखञৃ়‫ؚ‬ਚლઘਜ౧पेॊ୎ૡ੼ત৹ਪम‫ؚ‬ঢ়৴঻‫؞‬శঢ়৴঻ध
भਉ੼સो਄ਬऩनपା৯खञ଻‫ر‬भ਄ਬ੼તभఊਫ
ऩनपી઩घॊൊ਱ऋँॊ‫؛‬

6 ઘਜ৹ਪ

ॱॖपउऐॊઘਜ৹ਪभৌ଴ઘ৯म਌प১যઘ‫؞‬VAT‫؞‬౺೎ਚ੭ઘऩनद‫ؚ‬ઘਜ৹ਪमઃभ
3ரథपীథऔोॊ‫؛‬ ঳ಹ৹ਪ

⋇১যઘभணઔછभ઀ল৏प
ઘਜ౧ऊैਗ਼ਵ৴൪ँॉ‫ؚ‬঄॔জথॢऋষॎो‫ؚ‬ৱમभ઀ল॑ਏ੷औोॊ‫؛‬⋈ವઘ঻ऋઘਜ౧पళलলऔ
ो‫ؚ‬ସઑૢ௦
⋉঑५ृ੐తহඨऋँढञৃ
়मఊਫணઔ॑੷ीैोॊ
⋊੎পऩઑଝऋেगञৃ়म
ႋᄁ૾(Tax Summon letter)॑
৅ষख‫ؚ‬মત৹ਪप৅ன মત৹ਪ

⋇ႋᄁ૾ऋ৅ষऔोॊध‫ୃؚ‬োଂऊैઘਜ৹ਪभ੥ટऋ੷
ीैोॊ⋈১যઘप଒ैङ‫ؚ‬VAT‫؞‬౺೎ઘ‫؞‬ഀ౛ઘಉઁ෇೧भઘ৯
प৹ਪऋ఺व
⋉ৢଞमઉ੺भ2হ঵ফ২ऋ
৹ਪৌ଴धऩॊ‫ق‬੎পऩਖ਻
ऋँॊৃ়म5ফী‫ك‬⋊ড়઒১๕঱भᆞઘઝਜभ଎
ຑৎ஍म10ফटऋ‫ؚ‬5ফ॑தइॊ৹ਪमாीथወदँॊ ൬હணடपेॊ৹ਪ

⋇ॱॖदम౺೎ඉઽৌ଴਄ਬऋ்ઁऎ‫ؚ‬౺೎ඉઽઘપऋ১যઘभফઘપ॑঱৚ॉ‫ؚ‬൬હணઔधऩॊॣ‫ش‬५ऋ੗ः⋈जभ౎‫ؚ‬র৑ವઘપऋਈી১যઘપ॑঱৚
ॊॣ‫ش‬५भ൬હணઔृ‫ؚ‬VATभ൬હணட॑
ষढञৃ়ऩन‫ؚ‬ઘ৯఺ल൬હभ৶૓॑ਖॎ
ङ‫ؚ‬ઘਜ৹ਪऋৰ઱औोॊ‫ق‬૘પऩुभ॑௾
ऎ‫ك‬⋉ऒभৃ়भઘਜ৹ਪम‫ؚ‬൬હணઔৌ଴ઘ৯
पधनऽैङ‫౎ؚ‬भઘ৯पऽद఺व
⋊൬હऽद঩ਯऋऊऊढथु൬હਸ઴সऋ੍
௸ॎोॊऒधमऩः

6 ઘਜ৹ਪ
ઘਜ৹ਪभৠା

ઘਜ৹ਪभਤனधৠାमਤ⎃૾யपेॉઃभ3஺మपীऊोॊ‫؛‬ವઘ঻ঽैऋ
ఊਫணઔ॑઀লঌॼঝॸॕ॑੖પऔोॊ
ऒधऋँॊ‫؛‬‫ق‬ವઘ঻प൓ઘभਔઓऋऩऎ‫ؚ‬ઘਜ৹ਪपੈৡ৓दँॊधઘ
ਜਊଂऋਖ਼૵खञৎमਸ઴ઘ
પभਈৈ50%ऽद‫ك‬ઘਜਊଂऋ৅
ষखञಌਫৠ৒ৢੴ
॑ਭऐোोॊ

ఘ১ুਢऌ॑
਄ॊಌਫৠ৒भৃ়मঌॼঝ
ॸॕभ੖પम঳જऩः‫؛‬⋇ಌਫৠ৒ৢੴभਭ਄ऊ
ै30঩ਰ৔पਂസணয়ଟ
৶੻৩ভप౮৮ணয়॑ষ
अ‫؛‬⋈ಣేऔोञৃ়म‫ؚ‬जभৠ৒ऊै30঩ਰ৔पᆞ
ઘଇਖ਼ਚप୪इॊ‫؛‬⋉౮৮ணয়॑ষअৃ়द
ँढथु‫ؚ‬భ฽ઘಉभ੍
௸ःम঳ᅖষअ૑ਏऋँॊ‫؛‬

6 ઘਜ৹ਪ
঩মपउऐॊઘਜ৹ਪधभৼୀਡ ॱॖभઘਜ৹ਪपउःथम઀ল॑੷ीैोॊછథऋ੗ः ਴಑৓ऩ৹ਪ਋৑म1ফਰ঱प఺व য়઒ிભमઘਜਊଂदमऩऎ১যડपँॊऋ‫ؚ‬ઘਜਊଂभਥ଒ऋ
ਘःञी‫ؚ‬ઘਜਊଂभ঳্৓द৶ਂ๳ऩಌਫৠ৒पৌखथખ઒॑
ষढथुਭऐোोैोॊऒधमऩऎ‫ؚ‬৤ठ৯भऩःઘਜ୪යपਤ
ऽकॊ॑੭ऩःऒधपऩॊ ঩௺੫঵भ੗ऎमઘਜ৹ਪ૿ਊ઻भ੐తपખ૛चङ‫ؚ‬घाृऊप
ঽ਌ఊਫணઔ॑ষढथःॊभऋਠ૾ ൬હணઔ॑઀লघॊध‫ुؚ‬ोऩऎ৸ઘ৯भ৹ਪपणऩऋॉ‫ؚ‬൬હணட॑खञभपಗप୯ඉୖઘऋ৅েघॊधःअজ५ॡऔइँॊ जभञी‫ؚ‬ਊੂऊै൬હணઔ॑ৄଛॊভ঺ु੗ः ਈ੺दम‫َؚ‬൬હணઔ॑ষॎऩःभम৏ौीञःधऒौऋँॊऊ
ैदमऩःऊُधःअઘਜਊଂभઑೆ॑ഃऌ‫ؚ‬ઘਜ৹ਪपणऩऋ
ॊॣ‫ش‬५ु

1 ୃোଂ
2 ᆞઘଇਖ਼ਚ
3 PwCॱॖ

௰ਖ੔

4 JETROংথ॥ॡহਜਚ
5 ংথ॥ॡ঩মযૹੵভ৮ਚ
6 Tax Auditor Association of Thailand
7 ॱॖ૔ક঩মযঅ४ॿ५ঐথधभ༦୥ভ

1 ୃোଂ

1 ୃোଂ

ୃোଂੌ௶ଡୗ
ଂশ

ଃਜ੄ੌ௶
ଃਜ੄

਌ఆ൹ਖ(5)
ౢଂশ(4)

ଃਜপ෦

প෦઻ඬ

ଃ৆৖୅

ୃো৖୅

ୃল‫؞‬ઝਜ
ଵ৶৖୅

ଃ৆৆ੁ
஼

ଃ৆ଂ

ୃোଂ

ਫ਼ਪଂ

ୖ(14)

੟ષઘଂ

ਁ৓ઝਜ
ଵ৶஼

৉্বઘଂ‫ق‬12‫ك‬

ପ৆ੁ
੻৩ভ஼

ঢ়ઘଂ

৖෩(3)

৔৖ਫ਼ਪଂ(4)৉ୠଁฐઘਜ౧‫ق‬117‫ك‬৉ୠઘਜ౧‫ق‬848‫ك‬ୃোଂभ ⋇বড়ऊै੍੅औोॊඉઘষ৆
⋈৽ੋ଼ଥৡ॑ੜਤऔचॊষ৆१‫ش‬অ५भླྀৗ
ਅറ৓ୃোੑ઺ ⋉්৥ਙभન৳धௌ௮୭୆भ੝ఒ

1 ୃোଂ
ੌ௶

ᆞઘୃো
2015

(million Baht)

ᆞઘୃো ᆞઘୃো
/ୃো়ੑ
/GDP
(percent)(percent)

੒઴ফ২

ᆞઘୃো

੒઴੍ল

(Million Baht)(ୃো100ং‫ॶش‬
ँञॉ)

2009

1,138,499

7,487

0.61642010

1,189,550

7,195

0.6049(Million Baht)

ඉઘ॥५ॺ

ୃোଂ

1,965,200

70.82

14.89

੟ષઘଂ

421,400

15.19

3.19

ঢ়ઘଂ

122,400

4.41

0.93

जभ౎

266,100

9.59

2.02

2011

1,515,665

7,767

0.5124

়ੑ

2,812,100

100.00

21.02

2012

1,624,800

8,045

0.49772013

1,764,706

8,206

0.46502014

1,890,550

9,069

0.4790Nominal GDP = 13,201,000
Source : THAILAND’S BUDGET IN BRIEF FISCAL YEAR 2015

1 ୃোଂ

ઘਜ৹ਪ ৹ਪৌ଴঻৭৒

z ১য60ਐ঺॑4,000যभ५ॱॵইऋଵ৶z ୢ঻‫ؚ‬ভੑ૒ಉभ௧୅૙20ਐয
॑2,000যभ५ॱॵইऋଵ৶z জ५ॡ‫ق‬൓ઘभ૭ચਙಉ‫ك‬भৈःದप৹ਪ॑ষअऩनੵ୏
জ५ॡଵ৶হ঵भ৔ઍ‫؞‬ૌு৹ਪ૾ய‫؞‬਄ਬ૾ய‫ق‬ॡট५঎‫شॲش‬਄ਬ૾ய‫؞ك‬౮ଞਹஇ૨‫؞‬ৰষઘ૨ಉ300ඨ৯प੦तऌ૿
ਊ৹ਪ઻ऋਖ਼৒‫؞‬યী• ੦ম৓पम૚৉্भઘਜ౧ऋଵლ৔॑૿ਊ
• ളਯभଵლ৔प੍૲॑થघॊ৹ਪৌ଴पणःथमমଂ৔भ
রఙ৹ਪ৖ଂऋઁୠ৓ऩ৹ਪ॑ৰ઱
• পૠெವઘ঻पणःथमমଂ৔भপૠெহ঵঻৖ଂऋ૿ਊ ৹ਪமඡभ஘ଙયী
⋇ એ୥
⋈ ੐଑

੒ଆ

⋉ ਚ੭ઘ
⋊ ାཽ৹ਪ‫؟‬VATभापାཽखञઘਜ৹ਪ
⋋ Summons‫ق‬ႋᄁ૾‫॑ك‬৷ःञઘਜ৹ਪ

1 ୃোଂ

હਸ੼கઘ 9$7

• 1992ফप଑ো• ॖথ঎ॖ५্ૄ
• ਠ૔भઘ૨म7%৔বୃো১঱৒ीैोथःॊఏ૆ઘ૨म10%ट
ऋ‫ؚ‬1999ফ4া1঩प1ফ৑भৎ଒ೈ઼पेॉਬ
ऌৣऑैोथਰਟਬऌ঱ऑमৄଛैो‫ؚ‬ਠ૔प
उःथम2018ফ9া30঩ऽद7%ऋ೐੅औोॊ‫؛‬• ੟ષृ१‫ش‬অ५भୟল‫ؚ‬ইজ‫ش‬॰‫ش‬থ৔਄ਬಉपणःथम0%ୖઘऋి৷• १‫ش‬অ५भ઀୹ৃਚऋॱॖবਗदँढथु‫ؚ‬जभ१‫ش‬অ५ऋॱॖব৔द଎ાऔोञৃ়प
म‫ॱؚ‬ॖব৔पउःथ१‫ش‬অ५॑઀୹खञु
भधाऩऔो‫ؚ‬VATभୖઘৌ଴਄ਬधऩॊ
ञधइय‫ؚ‬ਲਗभ஡ভ঺पঀक़ঁक़भઞ৷મध
खथ੍௸अটॖখঝॸॕऩन

ඊઘਡॱॖব৔दभ੟ષभ୿ਲ਼ृ१‫ش‬অ५॑ষअহ
঵঻఺ल੟ષभୟো॑ষअহ঵঻म‫ؚ‬जभহ঵ಉ॑৫઩घॊ৐ྼमୖઘৌ଴भઽোऋ180ਐং‫ॶش‬प୸खञ঩ऊै30঩ਰ৔पઘਜਊଂप
VATহ঵঻भఃஈ॑ষॎऩऐोयऩैऩः‫؛‬ணઔুਢ൐াओधपணઔघॊ‫؛‬
โা15঩ऽदपணઔವહघॊ૑ਏऋँॊ‫؛‬१‫ش‬অ५भୟোऋँढञৃ়पम‫ؚ‬โা7঩ऽदपষॎऩऐोयऩैऩः‫؛‬॔क़ॺউॵॺVATٜॖথউॵॺVAT୷પ॑ವહ
॔क़ॺউॵॺVATٛॖথউॵॺVAT൬હட੷ऽञमโাਰఋपඓ௾
ͤ൬હட੷॑ষढञৃ়म੦ম৓पઘਜ৹ਪऋৰ઱
औोॊ‫؛‬

1 ୃোଂ

હਸ੼கઘ 9$7

ୖઘৌ଴਄ਬ‫ॱ ڭ‬ॖব৔दষअ੟ષभ୿ਲ਼

ृ१‫ش‬অ५भ઀୹

2 ੟ષृ१‫ش‬অ५भୟো

્৒হ঵ઘ‫ق‬SBT‫ك‬
•

•

•
•

স੆१‫ش‬অ५‫ق‬਒ষ‫ؚ‬઒ଊ‫ؚ‬৳૫ऩन‫৿ਂृك‬ਓ঵ऩन્৒भহ঵पৌख
थम્৒হ঵ୖઘ‫ق‬SBT‫ك‬ऋి৷औो
ॊ
SBTभઘ૨म0.011%‫ع‬3.3%दਝ৒औो
थउॉ‫ؚ‬VATपঢ়खथम0%ୖઘृ્શ
ඊ௾ऋి৷औोॊ
SBTमহ঵ઘभ৻౹धखथ1992ফप఼
৷औोञ
SBTऋి৷औोॊৃ়पमVATमశୖઘਲ਼঱धऔो‫ؚ‬ৌૢघॊVATभ੍௸ःपणःथभலোઘપඓ௾मষइङ‫ؚ‬৸પ॥५ॺधखथੳ௙औोॊశୖઘ਄ਬ‫ ڭ‬ফ৑ਲ਼঱ऋ180ਐং‫ॶش‬ਰৣभহ঵঻
2ਸੵऔोथःऩः஗ਓ੟‫ؚ‬஗঵ঢ়৴੟ષ‫৿ؚ‬੟఺ल୫෿भ
୿ਲ਼ಉभ஗঵ঢ়৴਄ਬ

3 ৗୂ‫ؚ‬හ๟‫ؚ‬ઇఐછऩनभછආథभ୿ਲ਼
4 ਁয়‫؞‬எয়৾ૅऩनऋ઀୹घॊઇ୘१‫ش‬অ५
5 ୢ௜‫ؚ‬ভੑ૰ਪ‫ؚ‬১ਜऩनभ௧୅૙঵ਜ१‫ش‬অ५
6 ५এ‫؞ॶش‬೗੟ை‫৿؞‬੟ୱऩनધ৲഼୒৓१‫ش‬অ५
7્৒হ঵ઘ‫ق‬SBT‫ك‬भୖઘৌ଴धऩॊহ঵਄ਬ‫ق‬স੆१‫ش‬অ५ृਂ৿ਓ঵ऩन‫ك‬

8 जभ౎෕ઇ‫ؚ‬হ৐ણ৿৓१‫ش‬অ५ृ৆ਿਃঢ়ऋষअ१‫ش‬অ५ऩन

1 ୃোଂ

હਸ੼கઘ 9$7

ॖথ঎ॖ५਑২

ఃஈহ঵঻म੟ષभ୿ਲ਼ृ१‫ش‬অ५भ઀୹ऩन॑ষढञৃ়पम‫ॵॱؚ‬ॡ५ॖথ঎ॖ
५धःअઘપੑ઴௠॑৅ষघॊऒधऋଝਜહऐैोथःॊ‫؛‬ॱॵॡ५ॖথ঎ॖ५मॖথউॵॺVATඓ௾ृVATभ൬હட੷॑घॊ੠भ઒ುৱમधऩॊ‫؛‬ॱॵॡ५ॖথ঎ॖ५पमઃभহඨ॑૑ङ੶ൗघॊ૑ਏऋँॊ‫؛‬‫ڭ‬َॱॵॡ५ॖথ঎ॖ५ُधःअ਀੶

2ఃஈহ঵঻भ੡ู‫ؚ‬કਚ‫ॵॱؚ‬ॡ५ID

3භো঻भ੡ู‫ؚ‬કਚ‫ॵॱؚ‬ॡ५ID

4ॖথ঎ॖ५୞ಀ‫ؚ‬৅ষফা঩

5੟ષऽञम१‫ش‬অ५भரథ‫ؚ‬সપ‫ؚ‬ਯ୤‫ؚ‬VATઘપऩन1 ୃোଂ

હਸ੼கઘ 9$7

ຌಋૠ৒ઃभेअऩৃ়पम‫ؚ‬ਸ઴ઘ‫ؚ‬భ฽ઘऋહਸऔोॊ‫؛‬‫ڭ‬ఃஈ॑ဵढञৃ়‫؞‬ఃஈቘ଎৏ुহ঵॑ಲਢखञৃ়ȵȵਸ઴ઘ200%

2භো঻पॱॵॡ५ॖথ঎ॖ५भ৅ষ॑ဵढञৃ়ȵȵਸ઴ઘ200%

3૮ணઔभৃ়ȵȵਸ઴ઘ200%

4ૌ૘ணઔभৃ়ȵȵਸ઴ઘ100%

5਋଒৔पವહखऩऊढञৃ়ȵȵభ฽ઘাਹ1.5%‫ق‬ઘપभ100%ऋ঱଒‫ك‬औैप‫ؚ‬जभ౎൓ઘষನಉ‫ؚ‬ୀખষನऋபସदँढञधੳीैोॊৃ়पम‫ؚ‬ຌস఺लర₟ദभദຌऋશಥఐऔोॊ‫؛‬

1 ୃোଂ

Invoice धਗ਼৕୩ઽછऩन॑੿ਛ
ਗ਼৕ॖথ঎ॖ५ VATఃஈহ঵঻म‫ؚ‬ਗ਼৕Taxख‫ؚ‬൹௢ृୃোଂपःऎणऊभ্১दઐહघॊ‫؛‬2ரథभਗ਼৕३५ॸ঒⋇ਗ਼৕Tax Invoice ‫؞‬ਗ਼৕୩ઽછ३५ॸ঒
⋈E-mailपेॊਗ਼৕Tax Invoice

E-mailपेॊਗ਼৕Tax Invoiceम‫ؚ‬ਫનपमਗ਼৕Tax Invoice जभुभदमऩः‫؛‬E-mailदਗ਼৕Tax Invoiceऋୃোଂपଛહऔो‫ୃؚ‬োଂऊैॱॖ঒५ॱথউહऌभਗ਼৕Tax Invoiceभ॥আ‫ش‬ऋઐહऔोॊ‫؛‬ਹ৷ऋੳीैोॊभम‫ؚ‬ফ৑ਚ੭ऋ3,000ਐং‫ॶش‬ਰৣभVATఃஈহ঵঻दँॊ଻যऽञम১য‫؛‬

ਗ਼৕Tax invoice‫ق‬E-mailपेॊਗ਼৕Tax Invoice ॑௾ऎ‫ك‬યীವઘ঻⋇঍५ॺ৑਄ਬ

LTOଵლभপু੫঵

⋈१‫ش‬অ५উটংॖॲ‫ش‬

ਗ਼৕Tax invoiceभୃোଂषभଛહ৻ষ॑खञ঻

⋉ই॓ॖঝभ॔ॵউট‫ॻش‬ਈ৵଒भॹ‫ॱش‬द‫ؚ‬ऊणਗ਼৕Tax invoiceृਗ਼৕୩ઽ
છ॑৅ষघॊ९ইॺक़ख़॔॑થघॊরૠெ੫঵

⋊क़ख़ঈএ‫ॱش‬ঝਗ਼৕Tax invoiceृਗ਼৕୩ઽછ॑৅ষघॊ९ইॺक़ख़
॔॑થखऩः৵ૠெ੫঵

ଛહ਋଒
โা15঩ऽदपଛહ

এ‫ॱش‬ঝ१ॖॺऊैঽ
৿৓पଛહ

2 ᆞઘଇਖ਼ਚ

2 ᆞઘଇਖ਼ਚ
ॱॖपਝ઼औोथःॊଇਖ਼ਚ

೦১ଇਖ਼ਚ

ఘ১ଇਖ਼ਚ

ষ৆ଇਖ਼ਚ

ଔহଇਖ਼ਚ

೦১୪ය

ষ৆୪ය

ড়হ‫؞‬ദহ୪ය

ଔ৔पउऐॊദহ୪ය

ᆞઘଇਖ਼ਚ
ऋਚര

‫ق‬ংথ॥ॡपभा
ਝ઼औोथःॊ‫ك‬

2 ᆞઘଇਖ਼ਚ
1ଇਖ਼भ૴ो
2ઘਜਊଂऊैವઘ঻ष
ಌਫऩःखৠ৒ৢੴછ॑
৅ষ৔বୃো১ऋਚლघॊઘ
৯पणःथઘਜ৹ਪ

4

3

5
ᆞઘਂസଟਪ੻৩ভऋ
ਮੰ‫؞‬৹೿॑ষअ

7ವ੭दऌऩःৃ়म
ৢੴ৏30঩ਰ৔प
ᆞઘਂസଟਪ੻৩ভप
ணয়

6जोदुਂസभৃ়म
ᆞઘଇਖ਼ਚप઀୪

‫ق‬ৠ৒ৢੴઽਭ৏30঩ਰ৔‫ك‬औैपਂസभৃ়मਈৈଇਖ਼ਚष

ਖ਼ৠपਂസभৃ়म
1নাਰ৔पඓ୪

3 PwCॱॖPwC ॱॖহਜਚभ໪ਏ

ઘਜ৹ਪ - RBA३५ॸ঒ન৒ணઔછ‫ؚ‬ଃਜ౾਀‫ؚ‬ઘਜ৹ਪಉभ৔৖ੲਾ

জ५ॡ௬੼ઘঢ়‫ৢؚ‬ਾಉभਗ৖ੲਾ

ઘਜ৹ਪभૻຎ

Audit on specific tax issues‫્ق‬৒भඨ৯पणःथষॎोॊઘਜ৹ਪ‫ك‬Summons audit‫ق‬ႋᄁ૾प੦तःथষॎोॊઘਜ৹ਪ‫ك‬৯৓‫؞‬ॖথ঎ॖ५‫ق‬VAT‫ك‬भॳख़ॵॡ
‫؞‬ৰ৉ྕ྘
‫؞‬൬હসभ৹ਪ
‫୎؞‬ૡ੼ત
‫؞‬RBAपेॉ੐৒औोञ৹ਪඨ৯

ಌਫ॑ষअञीभ৹ਪ

৹ਪৌ଴ඨ৯

્৒भඨ৯‫ق‬ઘসभ൬હृ୎ૡ੼તऩन‫ك‬घसथभඨ৯

ઐ௱भ౟৉ँॉऺध॒नऩः

ఊਫ‫ق‬ಌਫ‫ك‬भ্১

ঽ਌ఊਫ

ሤୖৠ৒

ਸ઴ઘ

‫؞‬CIT‫؟‬ჾਊऩख‫؞‬VAT‫؟‬100%-200%‫؞‬SBT‫؟‬100%-200%‫؞‬CIT‫؟‬100%-200%‫؞‬VAT‫؟‬100%-200%‫؞‬SBT‫؟‬100%-200%

భ฽ઘ

‫؞‬SD‫؟‬500%-600%जभ౎‫؟‬াਹ1.5%‫؞‬SD‫؟‬500%-600%जभ౎‫؟‬াਹ1.5%

ઘਜ୪යभউট७५

୎ૡ੼તઘ਑भ১ତ૟

2018ফ1া৔దऋൃ੧॑അੳ
2017ফ1া1঩ਰఋহ঵ফ২ऊै
ి৷ৄ੢਺ৱ५ॺছॡॳক‫ش‬भਫ਼ୈ¾ॱॖपउऐॊহ঵ੌ௶
¾৉ୠଁฐভ঺‫ق‬IHQ)¾਺ৱ੻৩ভ‫ق‬BOI)• శਁ৫ভ঺

• శਁ৫ভ঺मॱॖবदमुढध
ु੗ःভ঺ੌ௶दँॉ‫ؚ‬঩মऊैभ਺ৱभਭऐ໢धखथઁऎઞ
ॎोथःॊ‫؛‬• ਁ৫ভ঺

४ঙॖথॺঋথॳক‫ش‬• ऒोमড়ૹ১๕‫&ق‬LYLO &RPPHUFLDO&RGHറखथ&&&‫ك‬पૠ৒औोथःॊुभद
मऩऎ‫ୃؚ‬ো১૖‫ق‬6HFWLRQRIWKH
5HYHQXH&RGH‫ك‬प৒ीॊੌ௶஄ଙ‫ق‬ઘਜ঱भग़থॸॕ‫كش‬दँॉ‫়ؚ‬ఉভ঺भુ৊
লৱधम౮ऩॊ‫؛‬४ঙॖথॺঋথॳক‫ش‬मजोঽ৬भଃਜ౾਀॑੿ਛखವઘ• ऩउ‫ؚ‬ਹஇभ൬੪্১धखथमઘਬऌ৏भَਹஇ
भীଦُ॑ਭऐॊधःअૠ৒पऩढथःॊ‫؛‬৔ઍ৓पमଦਊসध৊஘भुभटऋ‫ॱؚ‬ॖব৔दभૠ
৒प଄๝भ୷ऋँॊ‫ॱ؛‬ॖব৔भ૪৶धखथम‫ؚ‬ਲਗभ-9ঃ‫شॼॺش‬षभীଦम౺೎ઘऋୖचैोॊ‫؛‬• ঳ಹपপૠெद঳৒਋৑दીവघॊউট
४ख़ॡॺभీ৺पउःथਹ৷औोॊ‫؛‬•ড়হ঱भிભ‫&ق‬LYLOOLDELOLW\‫ك‬भ਄ॉඞःमశ১਑঱भঃ‫شॼॺش‬३ॵউ‫ق‬DQRQMXULVWLFSDUWQHUVKLS‫ك‬धखथ਄ॉඞअ‫؛‬• ॥থ९‫ش‬३॔঒मॱॖभড়ૹ১๕‫ق‬CCC‫ୃृك‬ো১‫ق‬Revenue Code‫ك‬पुૠ৒औोथःऩः‫؛‬• পૠெद঳৒਋৑दીവघॊউট४ख़ॡॺभీ৺पउःथളਯभহ঵঻ऋ્৒ऊण঳৒෇೧
दુৢभ৯৓भञीपੌਛऔोॊ‫؛‬• ঃ‫شॼॺش‬म൩ःप೹ृऊऩঢ়બ॑೐੅ख‫ؚ‬঵ਜृઽোपৌखथશ‫ر‬भிભ॑੅णலੌादँॊ‫؛‬• ઘਜ঱भग़থॸॕ‫ش‬दुऩऎವઘुजोझोभ૞ਸ঻ऋजोझोभ௤இੑ઴प੦तःथষअ‫؛‬• َ๺૔৩হਜਚُपणःथ‫ؚ‬2017ফ6াपਗবযহ঵১‫ق‬FBA‫ك‬भ੎ਏऩ੝ਫऋँढञ‫؛‬జਟम৫ਝपૹਜ੄भಅ૭ऋ૑ਏद਑
଒ऋँढञ‫ق‬೮Restricted business‫ك‬ऋ‫ؚ‬০৚भ੝ਫद৫ਝदऌ
ॊेअपऩढञ‫ق‬ৗNon-restricted business‫؛ك‬• ੦ম৓पमੲਾઽૐृম঺भභେभ१এ‫ॺش‬ऩनप଒ैोथः
थ‫ؚ‬ઽஇඃ੭ણ৿मदऌऩः‫؛‬ણ৿૭ચ෇೧
1.

ম঺ྼमजभঢ়৴ভ঺भञीपॱॖব
पउःथ੟ષྼम१‫ش‬অ५भභো੔॑
ৄणऐॊऒध

2.

ম঺ྼमजभঢ়৴ভ঺भञीप‫ؚ‬ম঺ྼमঢ়৴ভ঺ऋॱॖবपउःथභোघ
ॊ੟ષ‫ྼؚ‬मॱॖবपउःथ੻౏েਓ
खञଲષಉभષସ‫؞‬ਯ୤॑ਫ਼ਪ‫؞‬ଵ৶
घॊऒध

3.

ম঺ྼमजभঢ়৴ভ঺ऋൎஂ঻ྼम଎
ા঻पৌखथ୿ਲ਼खञଲષಉपঢ়खथ
ஃ੉॑घॊऒध

4.

ম঺भৗଲષྼमৗ१‫ش‬অ५पणःथ
ງஂ‫؞‬ੲਾ઀୹घॊऒध

5.

ম঺पৌखथॱॖবभঅ४ॿ५৿਱भ
ਾઔ॑ষअऒध• ੳीैोॊણ৿෇೧‫ق‬৐५ছॖॻ૞અ‫ك‬प଒৒खथણ৿घॊऒध
• ਈ଩2௲ਐॱॖং‫قॶش‬the minimum capital not less than Baht 2 million‫॑ك‬ম঺ऊै੪
োोৱসधखथଛসघॊऒध
• ઽஇ॑েिણ৿॑ষॎऩःऒध
• ૘ऩऎधु‫ڭ‬੡ிભ঻॑ॱॖবप઼ऎऒध
• ੼તৄ஋ुॉृ‫ؚ‬ਭି‫ିق‬ધછभਭ୩‫ك‬ऩन॑அि୿ਲ਼ણ৿पజহघॊऒधमदऌऩः• َ৉ୠଁฐম৖ُम‫ؚ‬ਗবযহ঵১दNon-restricted businessधखथૠ৒
• जभણ৿෇೧म੦ম৓पमঢ়৴ভ঺भाप੍ର१‫ش‬অ५॑઀୹घॊऒध‫ିق‬ਔघसऌम੍ର१‫ش‬অ५भ઀୹੔मঢ়৴ভ঺प଒৒‫ك‬• ँऎऽदম঺भল੔दँॉ‫ق‬ম঺ध১৓पम৊঳ग़থॸॕॸॕ‫ؚك‬जभઽো‫੍ق‬লभৱস‫ك‬मঢ়৴ভ঺ऊैदमऩऎম঺ऊैਭऐ਄ॊऒधऋ৐઀
• ऒोम৉ୠଁฐ঵ਜधःढथु৵ૠெ॑৐઀

Scope of activity
1. Communicating, coordinating and directing, on behalf of the head office, the operation ofin the region

branches and affiliates that are located

2. Providing consulting and management services
3. Personnel development and training
4. Financial management
5. Marketing control and sale promotion planning
6. Product development
7. Research and development of services

1.

ম঺प৻ॎॉ‫఺૲੍ؚ‬लঢ়৴ভ঺धजभহ঵ણ৿पঢ়घॊ॥঑গॽॣ‫ش‬३ঙথ‫ؚ‬॥‫ॹش‬ॕॼ‫ش‬३ঙথ‫ق‬৹ତ‫఺ك‬ल੐ં॑ষअ

2.

॥থ१ঝॸॕথॢ఺लঐॿ४ওথॺ१‫ش‬অ५॑઀୹घॊ

3.

য౫৫৅఺लॺঞ‫ॽش‬থॢ

4.

ই॓ॖॼথ३কঝ॔ঞথ४ওথॺ

5.

ঐ‫ॸॣش‬ॕথॢ॥থॺট‫ش‬ঝ఺ल७‫ش‬ঝ५উটঔ‫ش‬३ঙথউছথॽথॢ

6.

উটॲॡॺॹঋটॵউওথॺ‫ق‬ଲષ৫৅‫ك‬਌ऩ৫ਝ૖੯मणऍभधउॉदँॊ‫؛‬• ॔४॔৉ୠप૘ऩऎधु঳णभ੍૲ྼमঢ়৴ভ঺॑੅णऒध

• ઽஇඃ੭হ঵৬दमऩःऒध‫ق‬Non-revenue generating entity‫ك‬• ୿ਲ਼ણ৿पঢ়ଖदऌऩःऒध‫ق‬Cannot involve in sale transaction‫ك‬• ৉ୠଁฐম৖द৅েखञघसथभ੍লमম঺पेढथ଀૿औोॊऒध
• ಅઍऔोञણ৿भापखऊజহदऌऩःऒध

• ਈ଩2௲ਐং‫ॶش‬भ੪োोৱসभଛস॑ਭऐॊऒध‫ق‬Remit in minimum capital not less than Baht 2 million‫ك‬• ॱॖবप૔કघॊிભ঻॑૘ऩऎधु঳য઼ऎऒध• ਗব১যभ੍૲मਗবহ঵১दૠ৒औोथःॊ਑଒হ঵‫ق‬Restricted business‫ؚك‬ಅੳ૭ऋ૑ਏ‫؛‬ৰ੠पम਒ষಉস੆
ਃঢ়भ੍૲ऩन঳৖प଒৒‫؛‬జढथ঳ಹप঩মऊैभਤলघॊ੠पमઞॎोॊऒधमऩः‫؛‬• जभহ঵৯৓मૹ঵ણ৿‫ق‬Commercial engagement‫ك‬• ਝয়૖੯मઃभৢॉदँॊ‫؛‬•ॱॖব৔दষॎोॊহ঵ણ৿ऊैઽஇ॑ඃ੭दऌॊऒध

•ॱॖবप૔કघॊிભ঻॑૘ऩऎधु঳য઼ऎऒध

•ਕফਰ৔प3௲ਐং‫ॶش‬ਰ঱भৱমসभଛস॑ਭऐॊऒध(Remit in minimum capital not less than Baht 3 million (within 3 years))•

7ৌ1भ଀ઝৱমૻ૨‫ق‬D/E ratio 7:1‫ৣ॑ك‬৚ैऩःऒध• ॱॖमIHQधITCभ৉ୠभঁঈधखथघदपનಕञॊ৉ਜ਼॑ണःथउॉ‫ؚ‬ಮभ॔७॔থभরఙधःअ৉િ৓ऩਜ਼઼‫ؚ‬ਘःॖথইছ५ॺছॡॳক‫ؚش‬଩ઘ૨॑அि࿥णुभਹਡ॑઀୹खथःॊ
• ৉ୠଁฐভ঺‫ق‬IHQ)पणःथम਺ৱ੻৩ভ‫ق‬BOI‫ك‬धୃোଂ‫ق‬Revenue
Department‫؟‬RD‫ك‬ऊै঳৒भ૖੯॑৐઀पལ๕ऋଖइैोॊ‫؛‬• ਗবযহ঵১‫ق‬FBA‫ك‬दम‫ؚ‬100٫ਗৱदଲୗमੳीथु‫ؚ‬100٫ਗৱदम
१‫ش‬অ५ध୿ਲ਼मੳीथःऩः‫਺؛‬ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕भরपम‫ؚ‬१‫ش‬অ५भ઀୹घॊ঵ਜदँढथु૖੯॑௥ञचय100٫ਗৱदਝয়दऌॊऒध
ऋஅऽोॊ‫؛‬जभ૖੯धखथमजभ઀୹घॊ१‫ش‬অ५भ઀୹੔॑ঢ়৴ভ঺
प଒৒घॊऒध‫؛‬ਸ਼ਕ঻पৌघॊ१‫ش‬অ५॑઀୹घॊৃ়पमIHQधखथ
100٫ਗৱमੳीैोऩः‫؛‬१‫ش‬অ५भ઀୹੔॑ঢ়৴ভ঺प଒৒घॊऒधद
਺ৱ੻৩ভ‫ق‬BOI‫ك‬ऋੳीॊལ๕ऋଖइैोॊ‫؛‬• ਺ৱ੻৩ভ‫ق‬BOI‫ك‬पIHQ঵ਜभञीप૑ਏऩਗবযभযਯ॑ணடखੳीै
ोय‫ؚ‬োଵଂृௌ௮੄प৻ॎॉ૔೏ಅ૭‫ق‬Visa‫ृك‬ௌ௮ಅ૭‫ق‬Work Permit)॑৅ষघॊऋदऌॊ‫؛‬ऽञ‫ؚ‬ਗবযऋਚથघॊऒध॑రૃखथःॊଅ৉भ
৳થपणःथुBOIभੳ૭भुधप਄੭दऌॊལ๕ुँॉजभওজॵॺमপऌः‫؛‬• ऽञ‫ؚ‬ব੠നಔ७থॱ‫قش‬ITC‫ك‬म१‫ش‬অ५भ઀୹॑ঢ়৴ভ঺प଒৒औोॊ
ऋ‫྘ؚ‬ਲ਼ॉपणःथमঢ়৴ভ঺ਰਗभਸ਼ਕ঻पुदऌॊ‫؛‬• ଃਜ७থॱ‫ش‬भ঵ਜमਚଵघॊਁ৓ਃঢ়(ॱॖরఙ਒ষ‫ؚ‬Bank of ThailandറखथBOT)ऊैੳ૭॑ਭऐॊ૑ਏऋँॊ‫؛‬ལ๕॑ਭऐॊ঵ਜधਚଵघॊਁ৓ਃঢ়
ᶵ⬟

ᢞ㈨ጤဨ఍㸦BOI㸧৉ ୠ ଁ ฐ ਃ ચ ᨭ᥼ࢧ࣮ࣅࢫ
Supporting services‫ق‬,+4‫ك‬ଃ ਜ ७ থ ॱ ‫ ش‬㈈ົࢭࣥࢱ࣮
Treasury Centre‫ق‬7&‫ك‬ব੠നಔ७থ
ॱ‫ش‬‫ق‬ITC‫ك‬ཎᮦᩱࠊ㒊ရࠊࡑࡢ௚≀ရࡢ㈠᫆ά
ື
Trading activities of RM, parts andgoods
እ-እ Out – Out
እ-ෆ Out – In
ෆ-ෆ In – In
ෆ-እ In - Outࢱ࢖୰ኸ㖟⾜㸦BOT㸧ṓධᗇ㸦RD㸧

N/Aᨭ᥼ࢧ࣮ࣅࢫ
Supporting services㈈ົࢭࣥࢱ࣮ Treasury Centre•ᨭᡶ࠸࡜ᅇ཰ᴗົ
㸦Payment & collection㸧
•FXྲྀᘬࡢࢿࢵࢸ࢕ࣥࢢᴗົ
㸦Netting of FX transactions㸧• FXྲྀᘬࡢࣜࢫࢡ⟶⌮ᴗົ㸦FX Transactions & risk
management㸧• ὶືᛶ⟶⌮ᴗົ㸦Liquidity management㸧

1) ㈈ົࢭࣥࢱ࣮ࡀBOT࡟ᢎㄆࡉࢀ࡚࠸ࡿࡇ࡜2)ࢱ࢖ᅜෆࡢ㛵㐃఍♫࡬ࡢ㈚௜ࡣࢱ࢖ࣂ࣮ࢶ࡛⾜࠺ᚲせ࡛࠶ࡾࠊࡑࡢ㈨㔠ࡣ᮲௳㸦a㸧ཪࡣ㸦㹠㸧ࢆ‶ࡓࡍᚲせࡀ࠶ࡿ:(a) ࢱ࢖ࡢ㔠⼥ᶵ㛵ཪࡣࢱ࢖ᅜෆࡢ㛵㐃఍♫࠿ࡽࡢ೉ධ࡟ࡼࡿ㈨㔠
(b) ㈈ົࢭࣥࢱ࣮ㄆྍ஦ᴗ࠿ࡽᚓࡽࢀࡓ㈨㔠

N/A•ITCࡀ⾜࠺ཎᮦᩱࠊ㒊ရࠊ᏶ᡂရࡢ㈙௜ཪࡣ㈍኎ࡀࢱ࢖ᅜእ࡟タ❧ࡉࢀࡓ఍♫࡜࡞ࡉࢀ࡚࠸ࡿࡇ࡜
•ᥦ౪ࡍࡿࢧ࣮ࣅࢫࡣᅜ㝿㈠᫆ྲྀᘬ
࡟㛵㐃ࡋ࡚࠸ࡿࡇ࡜

Borrowing and relending of Thai Baht in thefollowing:(a) Funds borrowed from Thai FIs or Thailand
associated enterprises;or(b) Funds Thai Baht from TC licenseଓଌହ৥• IHQमॢঝ‫ش‬উपৌघॊ੍ର१‫ش‬অ५भ઀୹॑ষअ৯৓दँॉ‫ؚ‬ITCमॢঝ‫ش‬উ৑भਲ਼େ਄ਬ॑ষअ
৯৓दँॊऋ‫ؚ‬૏্॑঳णभভ঺द਄੭घॊऒधु૭ચदँॊ‫؛‬• ব੠നಔ७থॱ‫قش‬ITC‫ك‬म१‫ش‬অ५भ઀୹॑ঢ়৴ভ঺प଒৒औोॊऋ‫྘ؚ‬ਲ਼ॉपणःथमঢ়৴ভ
঺ਰਗभਸ਼ਕ঻पुदऌॊ‫؛‬• ਺ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕पਸइ‫ؚ‬ઘਜ঱भལ๕॑ਭऐॊৃ়पमୃোૂ‫ق‬RD‫ك‬भഅੳ॑धॊ૑ਏ
ऋँॊ‫؛‬ऒोम൐হ঵ফ২ओधपഅੳ॑ਭऐॊधःअዢහऩએुँॊ‫؛‬ভ঺पेढथम਺ৱ੻৩ভ
‫ق‬BOI‫ك‬भལ๕भादୃোૂ‫ق‬RD‫ك‬भལ๕मਭऐऩःधःअ৭උुँॊधभऒध‫؛‬• TCम‫ূؚ‬વ॔४॔౾বभਗবನ౹ଵ৶১भૠ਑ऋడखःञी঩௺੫঵दमଃਜ७থॱ‫ش‬मऩऊऩऊ
఼৷ऋਤ॒दःऩःधभऒधदँढञ‫؛‬• TCभॱॖং‫ॶش‬धਗోभ৹୸ध೵লभঢ়બ‫؟‬TC can borrow from Thai financial institutions or
Thailand associated enterprises in Thai Baht, or from overseas financial institutions or associatedenterprises in foreign currency. But TC has to lend to associated enterprises in Thailand in Thaicurrency only. If lent to associated enterprises in foreign country, it has to be lent in foreign currency.

ઘਜ঱भལ๕
ལ๕भ૖੯ୃোଂ‫ق‬RD‫ك‬भལ๕भ૖੯म਺ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕‫ق‬promotion‫ك‬भ૖੯धૻຎखथनअ౮
ऩॊऊ
َফ৑15MBभ૑ਏ৽ા૖੯ऋશಥ૑ਏधऩॉ‫ؚ‬जभ౎म‫ؚ‬BOIध৊஘ُ BOIभལ๕‫ق‬promotion‫ك‬भ૖੯म৏஽घॊ‫؛‬• ੍ର१‫ش‬অ५ Supporting service• ड़ই३ঙ॔ਚ੭म১যઘඊઘ
• ड़থ३ঙ॔ਚ੭म১যઘ૨10٫दୖઘ¾ ड़ই३ঙ॔ਚ੭धमਲਗभঢ়৴ভ঺पৌघॊ੍ର१‫ش‬অ५भਚ੭॑ःः‫ؚ‬ड़থ३ঙ॔ਚ੭धमॱॖব
৔भঢ়৴ভ঺पৌघॊ੍ର१‫ش‬অ५॑ःअ‫؛‬ड़থ३ঙ॔ਚ੭दु10٫ୖઘधःअऒधम‫ৢؚ‬ଞभ১য
ઘ૨ऋ20٫दँॊऒध॑અइॊधजभ઄ীपೄ੖औोथःॊऒधपऩॊ‫؛‬ઘਜ঱भལ๕
• ଃਜ७থॱ‫ش‬Treasury Centre• ड़ই३ঙ॔ଃਜ७থॱ‫ش‬ਚ੭म১যઘඊઘ

¾ ड़ই३ঙ॔ଃਜ७থॱ‫ش‬ਚ੭मਲਗऊैभਭ਄ਹඅॢট५द১যઘऋඊઘधऩॊ঳্द੍௸ਹඅम௤সपੑ঱दऌ
ॊधହ৥॑ਭऐञ‫؛‬• ೵লৱসधखथड़ই३ঙ॔‫ق‬ਲਗ‫ك‬ऊैभ೙োসभ੍௸ਹඅपणःथ౺೎ઘඊ௾
• ड़থ३ঙ॔ਚ੭म১যઘ૨10٫दୖઘ¾ 10٫द১যઘऋୖઘऔोॊड़থ३ঙ॔ਚ੭भ়ੑসપम‫ؚ‬১যઘశୖઘदँॊ१‫ش‬অ५‫੾৽ق‬ଵ৶‫੍ؚ୒ૼؚ‬ର१‫ش‬অ५‫ؚ‬ই॓ॖॼথ३কঝঐॿ‫ش‬४ওথॺ‫ك‬धটॖখজॸॕऊै੭ैोॊड़ই३ঙ॔ਚ੭भ়ੑসપ॑தइथम
ऩैऩः‫؛‬• ిતଃਜ७থॱ‫ش‬ਚ੭म્৒হ঵ઘ‫ق‬Special Business Tax‫ك‬ඊઘ ূવ॔४॔౾বभਗবನ౹ଵ৶১भૠ਑ऋడखःञी঩௺੫঵दमଃਜ७থॱ‫قش‬TC‫ك‬भ఼৷मऩ
ऊऩऊਤ॒दःऩःधହ৥॑ਭऐञ‫؛‬ઘਜ঱भལ๕
• ব੠നಔ७থॱ‫ ش‬ITC• ਗ-ਗभനಔ਄ਬਚ੭धঢ়৴१‫ش‬অ५म১যઘඊઘ

¾ ਗ-ਗभനಔ਄ਬधमॱॖऊैाञਗবAभঢ়બভ঺दଲୗखञुभ॑ॱॖभIHQ॑ৢखथਗবBभঢ়બভ঺ऋலোोॊऋ‫ؚ‬जभଲષಉमઉமAবऊैBবपઉଛऔोॊऒध॑ःः‫ॱؚ‬ॖभIHQपउःथम
ൎஂಉभ঵ਜधखथজॖথ঎ॖ५‫ق‬reinvoice‫ك‬घॊ‫؛‬• ਗ-ਗਰਗभ਄ਬऊैেगॊਚ੭मघसथਉಋৢॉ20٫दୖઘदँॊ‫؛‬• ਗব੅ী਺ৱ Foreign Equity Investment• ిતଦਊઽোपणःथम১যઘඊઘ
• ిતय़কআॱঝ।ॖথम১যઘඊઘଦਊ• ১যઘऋඊઘधऩॊਚ੭॑ਉৱधघॊਗব১যઙ਌षभ੍௸ଦਊসम‫ؚ‬౺೎ਚ੭ઘऋඊ
ઘ଻যਚ੭ઘ Personal Income Tax‫ق‬PIT‫ك‬• ঳൅15٫धःअಕ৒ઘ૨॑ઞ৷दऌॊ‫ق‬ལ๕भి৷ऋऩऐोय଻যਚ੭ઘमྸਤઘ૨‫ك‬

IHQ఼॑৷घॊ੠भ೏ਔਡ
• IHQभ১য५ॺছॡॳক‫॑ش‬नभेअपघॊऊ
• ःणৰষघॊभऋଐःऊ
• ১যध଻যঋॿইॕॵॺ॑ૻຎઅൟ
• ভ঺॑ৗਝघॊभऋଐःऊ‫ؚ‬ใோभভ঺॑ઞअभऋଐःऊ
• ୎ૡ੼તभਝ৒্১धਹஇଦীपેীपଦൟघॊ
• ੂ਋஺మधইঝड़ঌঞ‫ش‬३ঙথ஺మदभॳক‫ش‬४ওढ़ॽ६঒॑नअघॊऊ• ॳক‫ش‬४॑଀૿घॊঢ়બভ঺१ॖॻदभ୶஭

਺ৱ੻৩ভ‫ق‬BOI‫ك‬भଡୗ‫ؚ‬૚৖ଂऋਚଵघॊਓ঵
• ॱॖमَ2036ফऽदप੔ਤবभൎ৑োॉघॊُधःअবੇউট४ख़ॡॺَॱॖছ
থॻ4.0ُ॑௓ਤखथःॊ‫؛‬जभ৯ఏपปढथBOIभ਺ৱ৖ଂुਓ঵ओधपীథऔ
ोथउॉ‫ؚ‬ৈહਸ੼கभਓ঵पৈःལ๕॑ଖइ஋ா৓पාಱघॊधःअ্ଉ॑ખ
಩खथःॊ‫؛‬• ৗखः਺ৱയਤ১भ໪௴

਺ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕॑ਭऐॊञीभ੦૆‫ق‬Criteria to obtain BOI
promotion‫ك‬• ਺ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕॑ਭऐैोॊੌ௶৬भ૖੯
1. ॱॖभ১൅दਝয়औोञভ঺‫ق‬Limited company under Thai law‫ك‬
2. ॱॖभ১൅दੌਛऔोञଃ੮ྼमੈ৊ੌ়‫ق‬Foundation orcooperative organized under Thai law‫ك‬বආपेॊ਑଒पणःथ
• ਗবযহ঵১‫ق‬FBA‫ك‬भজ५ॺ1पൕऑैोथःॊણ৿षभ਺ৱউট४ख़ॡॺमघसथ‫ॱؚ‬ॖऊैभ਺ৱऋ૘ऩऎधु51٫૑ਏदँॊ‫؛‬• ਗবযহ঵১‫ق‬FBA‫ك‬भজ५ॺ2ध3पൕऑैोथःॊણ৿षभ਺ৱউট४ख़ॡॺमघसथ‫౎ؚ‬भ১൅द଻શ఻৬৓प਑଒॑ਝऐथःऩः଒ॉ‫ؚ‬বආपेॊ੅ठઙૻ૨भ਑଒मऩः‫؛‬• ሇख‫਺ؚ‬ৱ੻৩ভ‫ق‬BOI‫ك‬म‫્ؚ‬৒ણ৿षभੳ૭पणःथਗবযभઙૄ৳થप਑଒॑ਸइॊऒधऋ
ిਫधਖ਼૵खञৃ়पम਑଒॑ষअਥ଒॑થखथःॊ‫؛‬਺ৱ੻৩ভ‫ق‬BOI)भੳ૭॑ਭऐॊञीউট४ख़ॡॺऋ௥ञघसऌਏ੯
1.

ৗखःউট४ख़ॡॺदँॊऒध‫୻ق‬ਗऋँॊ‫؛‬घदपBOIपੳ૭॑ਭऐञউট४ख़ॡॺभ୎ਝृੵ
ৃभਬढ௭ख‫ك‬

2.

਺ৱ੻৩ভਁઔ‫ق‬BOI announcement no. 2/2557‫ك‬पজ५ॺऔोञిતऩহ঵ણ৿दँॊऒध

3.

૘ऩऎधुઽஇभ়ੑभ20٫भહਸ੼க॑েाলघुभदँॊऒध‫ق‬஗঵‫ؚ‬஗঵ଲષ‫ؚ‬ਗ਼৕ଲષ‫؞‬ਗ਼৕৖ષ‫؞‬॥ॖঝ७থॱ‫ش‬म10٫‫ك‬

4.

଀ઝৱমૻ૨ऋ3‫؟‬1॑தइऩःऒध
9ୃো১पमૌ૘ৱমઘ਑मோ૔खऩःऋ‫਺ؚ‬ৱ੻৩ভ‫ق‬BOI‫ك‬भལ๕॑ਭऐॊञीभணடपउः
थमऒभेअऩૌ૘ৱমૠ਑॑ਏ੯धखथ੷ीथःॊ‫؛‬

5.

ৗखःਃ༊ृૼ୒ऋ଑োऔोॊऒध

6.

ిજऩ୭୆৳૧३५ॸ঒॑଑োघॊऒध

7.

ଅ৉भ਄੭ા৷ृઈૡৱমभ౎प‫ؚ‬૘ऩऎधु1௲ਐং‫ॶش‬भ਺ৱ॑घॊऒध

8.

7੏5૸ਐং‫॑ॶش‬தइॊউট४ख़ॡॺपणःथमইॕ‫ش‬४অজॸॕ५ॱॹॕ‫ق‬ৰষ૭ચਙभਫ਼઒‫ك‬ਾઔછ॑઀লघॊऒध

9.

হ঵ણ৿पेढथम୭୆॔७५ওথॺਾઔછ‫ق‬EIA report‫ك‬भ઀ল॑੷ीॊऒधऋँॊ

10.

ছচ‫ش‬থ਩दमལ๕भৌ଴धऩॊউট४ख़ॡॺपउःथൾলऔोॊළഉपඳਡ॑ँथञ્શऩ੦૆
ऋँॉ‫ؚ‬जो॑௥ञघऒधऋ૑ਏ

11.

IHQ/ITCभਈ଩ৱমসम10௲ਐং‫ॶش‬ਰ঱दँॊऒध

12.

IHQपणःथमਲਗपਈ଩1঺भঢ়৴ভ঺पৌखथಅઍऔोञ१‫ش‬অ५॑઀୹घॊऒध

ॱॖपउऐॊੌ௶ગౣ‫ق‬Restructuring corporate organization‫ك‬भਕणभু
১¾৸৖হ঵ඒந‫ق‬EBT‫ك‬¾৖ীহ঵ඒந‫ق‬OBT‫ك‬¾়ಡ‫ق‬Amalgamation‫ك‬৸৖੾঵ඒந‫ق‬EBT‫ك‬॥থ७উॺ•ড়ૹ๕‫ق‬CCC‫ك‬दम৸৖੾঵ඒந(EBT)भ્஺৒ଝमऩऎ‫ؚ‬ভ঺भघसथभহ঵‫ؚ‬ৱਓउेल଀ઝ॑౎भভ঺प୎ૡघॊऒध

੎ਏऩএॖথॺ
•੾঵ඒநम൤ৢभਲ਼େీ৺‫ق‬൤ৢभඒநधභোभ়ਔ‫ك‬प੦तःथ஍ટऋেग
ॊ৖ীহ঵ඒந‫ق‬OBT‫ك‬॥থ७উॺ•ড়ૹ๕‫ق‬CCC‫ك‬पम৖ী੾঵ඒந‫ق‬OBT‫ك‬भ৒ଝमऩः‫؛‬঳ಹप৖ী੾঵ඒந
‫ق‬OBT‫ك‬धम‫ؚ‬ভ঺भহ঵भ঳৖धৱਓ‫଀ق‬ઝ॑ਬऌநघৃ়धਬऌநऔऩःৃ
়ऋँॊ‫॑ك‬঳णभভ঺ऊै౎भভ঺प୎ૡघॊऒध

੎ਏऩএॖথॺ
•ড়ૹ๕‫ق‬CCC‫ك‬पउऐॊਲ਼େ਄ਬभૠ৒ऋి৷औोॊ

়ಡ‫ق‬Amalgamation‫ك‬॥থ७উॺ•ড়ૹ๕‫ق‬CCC)पउःथ‫়ؚ‬ಡ‫ق‬Amalgamation)धम੸णྼमजोਰ঱भভ঺भ੥়दँॉ‫ؚ‬जभ৴੥औोञੌ௶म঳णभ
ৗखःভ঺(ৗਝভ঺)धऩॊ‫؛‬঳ᅖ‫ؚ‬঳णभৗਝভ঺ऋदऌॊध੪भভ঺मੰങ‫؞‬஬઴धःअুਢऌ॑৽ॊऒधऩखपजभ
১൅঱भோ૔‫ق‬juristic status‫ك‬मঽ৿৓प଎ຑघॊ‫؛‬੎ਏऩএॖথॺ• ়ಡ‫ق‬Amalgamation‫ك‬दৗਝऔोञভ঺म‫ؚ‬১൅஍ટ‫ق‬by operation of law‫ك‬धखथ‫ؚ‬଎ຑভ঺पషരखथःञघसथभ
ਥਹ‫ق‬rights‫ؚك‬ઝਜ(liabilities)‫ؚ‬ལ๕(privileges)‫ؚ‬ইছথॳকॖ६ਥ‫ق‬franchises‫ؚك‬ੳ૭‫ق‬licences‫ؚك‬ଃਓ‫ق‬property‫ك‬ಉ‫॑ر‬ਚથ‫ق‬hold‫ك‬खਸো(join)घॊऒधपऩॊ‫؛‬ୖઘঢ়બभ໪ਏ
•৸৖੾঵ඒந‫ق‬EBT‫ك‬ध়ಡ‫ق‬Amalgamation‫ك‬मधुपઘਜ঱मశୖઘ‫ق‬১যઘधVAT‫ك‬•৖ী੾঵ඒந‫ق‬OBT‫ك‬मৢଞभ਄ਬधखथ১যઘुVATुୖઘ•৸৖੾঵ඒநपणःथमశୖઘभལ๕॑ਭऐॊञीप૖੯ऋँॉ‫ؚ‬হ঵॑ඒநखञভ঺मजो॑ৰষखञহ঵঵ফ২৔पउःथੰങ
‫ق‬dissolution‫॑ك‬ষः஬઴ুਢऌपোॊऒधऋ૑ਏ

•ઘਜ঱भ೷௭ಳ௤সम‫੾ؚ‬঵ඒநपउऐॊহ঵भඒਭভ঺भ೷௭ಳ௤সपणःथभाோਢ

•৸৖੾঵ඒந‫ق‬EBT‫ك‬दँढथुඒநভ঺भઘਜ঱भ೷௭ಳ௤সमඒਭভ঺पਬಲऍमदऌऩः

•়ಡ‫ق‬Amalgamation‫ك‬भৃ়म‫ؚ‬଎ຑভ঺भ೷௭ಳ௤সमৗਝভ঺पਬऌಲएऒधमदऌङ‫ؚ‬જॉຽथैोॊ‫؛‬५य़‫ش‬঒भ৭උ
•੸णਰ঱भভ঺॑঳णपघॊৃ়‫ؚ‬EBTधAmalgamationभ੸ৢॉभু১ऋँॊ‫؛‬ःङोऊ఼॑৷घॊऊम‫ؚ‬੦ম৓पम೷௭ಳ௤সभ
થ૮ृಅੳ૭॑அिਥਹঢ়બभਬಲऍभઍಔऔಉभ௴ਡऊैनठैऋથਹऊਫ਼઒ख‫شॣؚ‬५ংॖॣ‫ش‬५दਖ਼૵खथःॊधभऒधदँढञ‫؛‬जभ౎•঩মभ়ಡभेअप૖੯पेढथَిતُधَశిતُभયীमऩःऊधःअସਖपणःथमَ঩মभेअऩిત‫ؚ‬శిતभ໪୛मऩ
ऎ‫ؚ‬৸थ৊ग੟୷खदਖ਼૵औोॊ‫؛‬೷௭ಳ௤সभਬಲमदऌऩःُधभऒधदखञ‫؛‬

4 JETROংথ॥ॡহਜਚ

4 JETROংথ॥ॡহਜਚ

ॱॖभ৆੘ੲિ

‫ٳ‬ॡ‫قشॱॹش‬2014ফ5া22঩‫ك‬৐भৌয়ଡୗ
ॱॡ३থ੪੣ৼ
ॖথছॵॡ৐੣ৼ

ବৌয়ঢ়બମ

॔আ३ॵॺ੪੣ৼ
५ॸ‫ش‬ঈPDRCহਜଂশড়৭৮৩‫ق‬77৮ఆ‫ك‬রੱ঱੹
2014ফ3া৭଱‫ق‬ড়৭৮৩‫ك‬ભ୵৮৩‫ق‬73৮ఆ‫ك‬রੱ‫ॱٳ‬ॖ๾൴ਇ
ৗ௪ଃུ‫ؚ‬৉্‫ق‬ਨ৖‫ূ؞‬ਨ৖‫ؚك‬଩ਚ੭঻ಽऋ੍੅੦ೕ

ৣ੹
2013ফ12া ੰ ങ
2014ফ2া ੕ ৭ ଱
2014ফ3া ૮஍ਖ਼ৠ‫ٳ‬ড়਌ਇ
஫ଁग़জ‫ॺش‬ಽ‫ؚ‬ংথ॥ॡ੃‫؞‬વ৖‫ؚ‬র৑ಽऋ੍੅੦ೕ
ખॱॡ३থୣ
যড়ড়਌੝୓੻৩ভ‫ق‬PDRC‫ك‬ॱॡ३থୣખஆଇড়਌ਅ଍‫ق‬UDD:ৢู஧३কॶ‫ك‬ॱॡ३থ੪੣ৼ੍੅ୣऋরੱ
2009ফभড়਌ਇ৆ਥৣदপૠெॹঔ॑ৰ઱‫؛‬ਨ৖‫ূ؞‬ਨ৖‫ؚ‬஗ড়‫؞‬།൑ಽऋ਌ऩ੍੅੦
ೕदৈः৿৩ৡ༵॑ॊ‫؛‬৘ড়ॢঝ‫ش‬উ

2013ফ11াਰఋংথ॥ॡपथপૠெॹঔ
॑ৰ઱‫؛‬ংথ॥ॡ੃‫؞‬વ৖‫ؚ‬ग़জ‫ॺش‬ಽ‫ؚ‬র৑ಽ‫ؚ‬ௌ௮ੌ়‫ؚ‬ૌౕୣ৾েऩनऋ੍
੅੦ೕ

4 JETROংথ॥ॡহਜਚ
‫ٳ‬ॡ‫شॱॹش‬ઉ৏भবੇ਴ਮ໾๰௬৮ভभ৿ऌ
া঩ উছঘॵॺಮଔఘഥ઻ऋবଔधবੇ
૤௄ऊैਛॊَবੇ਴ਮ໾๰೐੅௬
৮ভُऋবੇଁ੘भ৸ਥ॑რ඼घॊ
ध౰ହ‫ق‬ॡ‫ك੉്شॱॹش‬ਠ೦১भ೿ૃ‫ؚ‬ਠ৆ਥभఀૃ‫ؚ‬ਾ੊ૠ਑‫ఽؚ‬৑ਗলరૃഥ‫ؚ‬ল୍୵ഥऩ
नা঩ ঱੹॑ੰങ
া঩ ৽ੋঢ়બ੮৬धभভ়॑ৰ઱
া঩ ॡ‫شॱॹش‬ઉ৏ਰਟभ౰ହ
া঩ ௬৮ভ൹ਖभભ୵
া঩ ব੾੫঵भୌ৖োो౹इ‫ؚ‬ખॡ‫ॹش‬ॱ‫ॹش‬ঔ॑ຆग੢ी

ॱॖभ৆੘ੲિ
‫ٳ‬2014ফྫ৒೦১‫ق‬2014ফ7া22঩઱ষ‫ك‬বড়য়১৮ভ
া঩ ልഥपेॉ੡ऋભ୵‫ق؛‬जभ৏ോ୐ऩनपेॉ੡प‫ك‬া ঩ ੂ৮ভা ঩ ৮শ‫؞‬ౢ৮শ৭ল
া঩ ੒઴੧ଟ৮
া঩ উছঘॵॺ1&32॑੣ৼ੐੡
੎ਏྫ৒೦১૖ધ ਏ຺௷ხ
ਸ਼5૖ম೦১पૠ৒ऋऩःৃ়म‫ؚ‬ব௝॑੪੣धघॊ
ড়਌਌ଝप੦तऎଁ੘ຯಆपेॊ‫؛‬
ਸ਼8૖3ফਰ৔प৆ਇदऩ॒ैऊभ৉ਜ਼पँढञुभ
मবড়য়১৮ভ৮৩पऩोऩः‫؛‬
ਸ਼14૖ ଃ৆पબॊ১੧म৔దभा઀ল૭ચ
ਸ਼23૖ ৽ੋ‫ؚ‬਍৸৳௽पઁ෇ऩ୶஭ऋ఺व૖৺ഁ੥म
বড়য়১৮ভभഅੳ॑ਏघॊ‫؛‬

4 JETROংথ॥ॡহਜਚ
ॱॖदभਗবয಺ௌ ฽૔ಅ૭઒‫ق‬অ२‫ك‬धௌ௮ಅ૭઒
‫ق‬ড‫ش‬ॡঃ‫ش‬঑ॵॺ‫ك‬भ਄੭ଝਜ ਗবযभ಺঵ૠ਑
ਗবয಺ௌ১‫ق‬Working of Aliens
act ; 1978ফ਑৒‫ؚ‬2008ফ੝ਫ‫ك‬z ॱॖदਗবযभ಺ௌऋరૃऔोथ
ःॊ39঵ரऋ৒ीैोथःॊz ਗবযभௌ௮ಅ૭઒਄੭भ੠भஉ
ು১धऩढथःॊ

਺ৱ୭୆ਗবযহ঵১‫ق‬1972ফ਑৒‫ك‬पेॊਗৱૠ਑
ૠ਑ৌ଴धऩॊَਗবযُभ৒ଝ‫ق‬ਸ਼4૖‫ك‬⋇ ॱॖবආ॑થखथःऩःঽேয
⋈ ॱॖব৔दః੶खथःऩः১য
⋉ ॱॖব৔दః੶खथःॊ১যदँॊऋ‫ؚ‬ਰৣभ஄ଙपჾਊघॊुभz ⋇ऽञम⋈पჾਊघॊ঻ऋ‫ؚ‬ৱমदँॊઙૄ
॑઄ਯਰ঱৳થघॊ১য‫ँؚ‬ॊःम⋇ऽञम⋈पჾਊघॊ১যऋ‫ؚ‬৸ৱমभ઄ਯਰ঱॑਺ৱखञ১যz ⋇पჾਊघॊ঻ऋ঵ਜ෋ষ঺৩ऽञम੍ଦয
धखथఃஈऔोञ়ৱভ঺ऽञम়੡ভ঺⋊ ⋇⋈ऽञम⋉पჾਊघॊ঻ऋ‫ॱؚ‬ॖব৔दః੶ख‫ؚ‬ৱমदँॊઙૄ॑઄ਯਰ঱৳થघॊ১য‫ँؚ‬ॊःम⋇⋈ऽञम⋉पჾਊघॊ঻ऋ‫ؚ‬৸ৱমभ઄ਯਰ
঱॑਺ৱखञ১য

4 JETROংথ॥ॡহਜਚ
ਗবযহ঵১पउऐॊૠ਑঵ர

ਸ਼1ர‫ق‬9঵ர‫ك‬૞োऋరૃऔोथःॊ঵ர
1.
2.
3.
4.
5.
6.
7.
8.
9.

ৗୂ৅ষ‫؞‬ছ४ड़‫ॸ؞‬ঞঅଣଛহ঵஗঵‫؞‬ટ౴ୱ
ႛਓ௔঵‫؞‬਽౫ਸੵ‫ق‬ଠே‫ك‬ී঵‫ॱق‬ॖਲୠ‫ੋ৽؞‬਷ୠ৔‫ك‬ॱॖఇൃभྴল
෗ሉષ‫ق‬ਲ਼େ‫଼؞‬ਲ਼‫ك‬บ൸఺लᄀთभଲୗ‫؞‬ᄃୗ
ଅ৉਄ਬ

਺ৱ୭୆
ૠ਑঵ர॑ரథ঵ரपীऐ‫ؚ‬जोैभ঵ரषभਗব
੫঵‫ق‬ਗবৱম٫ਰ঱‫ك‬भ૞ো॑ૠ਑खथःॊ‫؛‬

ਸ਼2ர‫ق‬13঵ர‫ك‬বੇ਍৸৳௽ऽञम஫ଁધ৲‫ؚ‬ੵ഼‫ؚ‬ঽே఩ਓ‫؞‬୭୆प୶஭॑
఺ऻघ঵ரधखथ૞োऋరૃऔ
ोथःॊ঵ர
ͤञटख‫ૹؚ‬ਜপ෦भಅ૭॑਄
੭खञৃ়म૭ચ

ਸ਼1ฆ ਍৸৳௽ঢ়৴অ४ॿ५‫ق‬2঵ர‫ك‬ਸ਼2ฆ ધ৲‫ੵ؞‬഼प୶஭॑ଖइॊঅ
४ॿ५‫ق‬6঵ர)ਸ਼3ฆ ୭୆‫؞‬ଠேৱ౺प୶஭॑ଖइ
ॊঅ४ॿ५‫ق‬5঵ர‫ك‬

ਸ਼3ர‫ق‬21঵ர‫ك‬ਗবযपৌखथ଼ଥৡऋਂે
ীदँॊ૞োऋరૃऔोथः
ॊ঵ரͤञटख‫ؚ‬ਗবযহ঵੻৩ভ
भഅੳपेॉহ঵৫৅ଂশऋ
ಅ૭खञৃ়म૭ચ
ऺध॒नभ१‫ش‬অ५঵मऒो
पஅऽोॊ‫؛‬

4 JETROংথ॥ॡহਜਚ

َॱॖছথॻ4.0ُधৗ਺ৱတཫ৆ੁ

ॱॖছথॻ4.0ਓ঵भৈ২৲‫ؚ‬ৈહਸ੼க৲॑௕ॉ‫ؚ‬୭୆ध঺ভभਂ಑ཀྵपৌ૪ख‫੅ؚ‬ਢ૭ચऩ৽ੋਛশभৰ
ਠ॑৯੐घ‫ॱؚ‬ॖ৆ਿभঅ४ঙথ‫؛‬ॱ‫ش‬।ॵॺਓ঵
⋌ ট঎ॵॺਓ঵
⋇ ઃ਼৻ঽ৿੤⋈ ५ঐ‫؞ॺش‬ग़ঞॡॺটॽॡ५ ⋍ ఫ૬‫؞‬ট४५ॸॕॵॡ
⋎ ংॖड़೤મधংॖड़ఐ৾⋉ ୢ௜‫؞‬௏೨ॶ‫ش‬জ६঒⋊ ஗঵‫؞‬ংॖड़ॸॡঀট४‫ॹ ⋏ ش‬४ॱঝਓ঵
⋐ ୢ௜ঁঈ
⋋ ౞ਟ୫ષ
ॱॖ਺ৱ੻৩ভ(BOI)म‫ॱَؚ‬ॖছথॻ4.0ُभৰਠप਱ऐ‫ؚ‬2017ফ1াऊै2াपऊऐथ
َ਺ৱတཫ১ُभ੝ਫ఺ल્َ৒ਓ঵଼ଥৡਘ৲১ُ॑਑৒‫؛‬

4 JETROংথ॥ॡহਜਚ

ௌਜ୭୆ॱॖযజ঵৩भஔଖ਷૆
ٛଲୗ঵૽૙શৰ૔঻൛সٜ
17ফ৹ਪ
াஔ

৖শ
96,600ୖশ
60,300બশ
38,000५‫ش‬ঃ‫ش‬ংॖ२‫ ش‬31,550
ইज़॔ঐথ
22,880ਝ૟৳৸ૼચ৩
17,880ଲୗૼચ৩(ড‫ش‬14,540ढ़‫)ش‬३ॽ॔५ॱॵই
22,950५ॱॵই
17,310౐ਜ਼‫؟‬ং‫ ॶش‬ং‫ॶش‬ٙ৺৞16ফ৹ਪ

੦মஔ ফೡ

াஔ੦মஔ ফೡ

85,00051,00032,45026,80019,00015,000

46
42
38
36
36
32

85,00051,50034,52228,75020,60017,50070,00045,00030.00025,00018,00015,000

46
41
37
35
35
31

12,00032

14,440 11,900

30

20,10014,51935
30

22,000 19,650
16,000 14,00033
20ল๕ ೕદ঩মযૹੵভ৮ਚ൛সௌਜৰଙ
ਾઔછফা

ਖ਻ਡ⋇য੯ાभ঱ಊ
⋈ௌ௮঻भସ

ঐॿ‫ش‬४ক‫ؚش‬ग़থ४ॽ॔
ુपਂଌ

5 ংথ॥ॡ঩মযૹੵভ৮ਚ

5 ংথ॥ॡ঩মযૹੵভ৮ਚ
ॱॖभ਌ਏ৽ੋ੐ఏभ௓୎
2011

2012

2013

2014

2015

2016

ৰସGDPਛশ૨‫ق‬%‫ك‬

0.8

7.2

2.7

0.8

2.8

3.2

঳যँञॉGDP‫ॻق‬ঝ‫ك‬

5,479

5,846

6,148

5,889

5,742

5,908

৽ଞઽ੍‫ق‬੏ॻঝ‫ك‬

89

‫ٻ‬15

‫ٻ‬52

154

348

476

നಔઽ੍‫ق‬੏ॻঝ‫ك‬‫ٻ‬89‫ٻ‬228 ‫ٻ‬248

‫ٻ‬28

91

365

ଷ঵૨‫ق‬%‫ك‬

0.7

0.7

0.7

0.8

0.9

1.0

଎ા঻੟੼঱ಊ૨‫ق‬%‫ك‬

3.8

3.0

2.2

1.9

‫ٻ‬0.90.2

লਚ -&&َ૔ॱॖ঩௺੫঵भਠ૾ُ

5 ংথ॥ॡ঩মযૹੵভ৮ਚ
૔ॱॖ঩௺੫঵
भବਞ৿਱೹ृऊऩऋैବ
ਞ৚୮ऋಲਢ

ॱॖभ঩ম୫ঞ५
ॺছথੜਸൊ਱ऋਢऎु‫ؚ‬ংথ॥ॡ੣੃෠म
ᆳਮ૾ଙॱॖभঽ৿੤ਓ
঵भ௓୎ব৔୿ਲ਼म৚୮
ൊ਱टऋ‫ؚ‬ୟলऋਂ৹঩ॱॖ৑भ൒ষ঻
ਯ௓୎ॱॖऊै঩মषभ
൒ষ঻ऋ૶ੜ

૔ॱॖ঩௺੫঵भਠ૾

BOI਺ৱணட੯ਯ‫ؚ‬
সપभ௓୎
BOI਑২૗ಌपൣ
ः2014ফपฌऐ
੢ा೽ਏऋ৅ে‫ؚ‬ਰ৏଩৹ऋਢऎ

৽੾঱भਖ਻ਡ
౎঺धभ଼ଥౕ
৲‫ؚ‬੕য੯ાभ
঱ಊ‫ؚ‬ग़থ४ॽ
॔জথॢभয౫
ਂଌऩन

JCCभॱॖ৆ਿषभ
ਏ஦ঢ়ઘृৢঢ়पঢ়ॎ
ॊ਑২ृઈ৷भ੝
ఒ‫ؚ‬ବਞৌੁ‫ਁق‬ુॖথইছତ૟ऩ
न‫ك‬भ௓ਤ‫ؚ‬ংথ॥ॡ੣੃෠भઐৢ
ॖথইছତ૟‫ؚ‬ಉ‫ુੋ৽ۃڶںۈڶ‬৊৬‫ق‬AEC‫ك‬भയਤ

JCCংথ॥ॡऋ‫ؚ‬
ASEAN૚বभ঩ম
যૹੵভ৮ਚपళल
ऊऐ‫ؚ‬2008ফप
ASEAN঩মযૹੵ
ভ৮ਚ৴়ভ
(FJCCIA)॑ਝয়

6 Tax Auditor Association of Thailand

6 Tax Auditor Association of Thailand
অ४ঙথ

঑ॵ३ঙথ

ઘभউটইख़ॵ३ঙॼঝदँॉ‫ؚ‬ব੠৓पੳ৒औोञੈভष

ੌ௶⋇ভশ⋈॔ॻংॖ२‫ش‬⋉૚੻৩ͤTAৱતऋऩऎथु
ভ৩पऩॊऒधऋदऌ
ॊ‫؛‬

1.
2.
3.
4.

ઘभউটইख़ॵ३ঙॼঝधखथभভ৩भ৅னधയਤTax Auditor (TA)भ຃৶॑࿠්औचတཫघॊऒध
ཬ௭खञউটইख़ॵ३ঙॼঝ੦૆भ৅ன
঺ভपઘਜভੑभ૽য়णੴ௙॑൤఺औचॊऒध

ป୓

ઈ੾঵ਜ

ੈভઈ੾म2017ফद10ফ৯॑ಶइञ‫؛‬

1. ૚১൅‫ୃؚ‬োपঢ়घॊভ৩भ໥ਘ
2. ॔ॻংॖ२‫ش‬धखथभચৡ॑঱ऑॊ
঵ਜ‫ق‬Tax॔ॻংॖ२‫ش‬ੑ઺ಉभᆞઘઇ
୘‫ك‬
3. ઘपঢ়घॊઃ਼৻भ௧୅ੇ॑୘ਛघ
ॊ঵ਜॱॵॡ५४গॽ॔ੑ઺ಉ

•

•
•
•

১൅঱૰ਪਥ଒मਁੳভੑ૒ऋुढथउॉ‫ؚ‬ব৔घसथभভ঺ऋ૰ਪ॑ਭऐॊऒधप
ऩढथःॊ‫؛‬खऊख‫ؚ‬ા৷भ௴ਡऊैহৰ঱‫ؚ‬র৵੫঵म૰ਪ॑ਭऐथःऩऊढञ‫؛‬जऒदୃোଂऋর৵੫঵भ૰ਪਥ଒॑ुण
TAৱત॑৅ষघॊऒधधऩढञ‫؛‬ੈভঽ৬मTAৱત଑ো৐ऊै৅ଌखथःॊ‫؛‬

6 Tax Auditor Association of ThailandTAৱતपणःथ
TAৱતधम

র৵੫঵भ૰ਪਥ଒॑੅णৱત‫؛‬১൅঱૰ਪਥ଒मਁੳভੑ૒ऋुढथउॉ‫ॱؚ‬ॖব৔घसथभভ঺ऋ૰ਪ॑ਭऐॊऒ
धपऩढथःॊऋ‫ؚ‬ા৷भ௴ਡऊैর৵੫঵मহৰ঱૰ਪ॑ਭऐथःऩऊढञञी‫ؚ‬ୃোଂऋ৅ষ‫؛‬૥ୡఐ৯૥ୡఐ৯म‫ؚ‬ভੑ৾‫؞‬૰ਪ‫؞‬র৵੫঵भ১൅‫ૹؚ‬১‫ؚ‬ః੶भ‫گ‬ఐ৯‫؛‬‫ڭ‬ফप‫گ‬৚૥ୡऋँॉ‫ؚ‬ਠ૔3,000যऺनभથৱત঻ऋःॊ‫؛‬঵ਜ৔ઍTAमୃোଂऋ৅ଛघॊ଻যৱતटऋஆಚਥमऩऎ‫ؚ‬ਉಋ৓पमၴद
ुணઔ৻৶दऌॊ‫؛‬ਾີऋ૘ऩऎ‫ؚ‬ऒभৱતभादमেણऋਛॉয়ञऩः‫؛‬঵ਜ෇೧ব৔৺60ਐ঺भ১যभअठ‫ؚ‬র৵੫঵15ਐ঺ऋTAৱતभ෇೧‫؛‬TAৱતभ෇೧द১যત॑થघॊহ঵஄ଙमઃभ2ण‫؛‬⋇ః੶ৢଞঃ‫شॼॺش‬३ॵউ ⋈થ଒ிભঃ‫شॼॺش‬३ॵউ

7 ॱॖ૔ક঩মযঅ४ॿ५ঐথधभ༦୥ভ

੕ฐओಯലँॉऋधअ
ओकःऽखञ‫؛‬