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THE REVENUE CODE SUPPLEMENT 2006

The Revenue Code Supplement 2006 is published to supplement The Revenue Code 2005 (The Completed).
It is compiled from February 2005 to January 2006, including 17 Royal Decrees, 12 Ministerial Regulations, 2 Ministerial Notifications, 2 Departmental Regulations, 3 Departmental Notifications, and 23 Notifications of the Director-General of Revenue.

 (Total 121 pages)

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Content of THE REVENUE CODE SUPPLEMENT 2006



Royal Decrees (R.D.)
(No. 434) B.E. 2548 - PIT, CIT Exemption: Community distilled liqour
(No. 435) B.E. 2548 - SBT, SD Exemption: Immovables transferred under the Reforestation Campaign
(No. 436) B.E. 2548 - SBT, SD Exemption: Energy Saving Equipment
(No. 437) B.E. 2548 - IT Exemption: Training expense for employees
(No. 438) B.E. 2548 - IT Exemption: Provide cost of living for employees
(No. 439) B.E. 2548 - IT Exemption: Venture capital
(No. 440) B.E. 2548 - Reduction of VAT rates
(No. 441) B.E. 2548 - CIT Extemption: Special Purpose Vehical for Securitization
(No. 442) B.E. 2548 - Various exemption
(No. 443) B.E. 2548 - IT Exemption: Insurance claim from Tsunami
(No. 444) B.E. 2548 - SD Exemption: Seller of immovable property
(No. 445) B.E. 2548 - SBT Exemption: Business of Islamic Bank of Thailand
(No. 446) B.E. 2548 - SD Exemption: Business of Islamic Bank of Thailand
(No. 447) B.E. 2548 - SD, SBT Exemption: Transfer of immovables to Thai Red Cross
(No. 448) B.E. 2549 - VAT Exemption: Goods Sold from Bonded Warehouse
(No. 449) B.E. 2549 - SBT Exemption: SME Bank
(No. 450) B.E. 2549 - SD Exemption: SME Bank

Ministerial Regulations (M.R.)
(No. 10) B.E. 2547 - Provident fund
(No. 247) B.E. 2548 - Provident fund
(No. 248) B.E. 2548 - PIT Exemption: Donation made for athletic purposes
(No. 249) B.E. 2548 - PIT Exemption: Interest and benefit from bonds and debentures
(No. 250) B.E. 2548 - PIT Exemption: Interest from fixed deposit
(No. 251) B.E. 2548 - Conditions on writing off bad debts
(No. 252) B.E. 2548 - IT Exemption: Tsunami victims
(No. 253) B.E. 2548 - PIT Exemption: Donation made to victims of a natural disaster
(No. 254) B.E. 2548 - IT Exemption: Persons retired from civil servant duty
(No. 255) B.E. 2548 - PIT Exemption: Donation made to victims of Tsunami
(No. 256) B.E. 2548 - PIT Exemption: Transferring immovable property to Thai Red Cross
(No. 257) B.E. 2549 - PIT Exemption: First 190,000 Baht for a person of 65 years or older

Ministerial Notifications (M.N.)
8 Feb. 2548 - Exchange rate
23 Nov. 2548 - IT Exemption: Employee’s Education and Training

Departmental Notification (D.N.)
25 Apr. 2548 - LTF Purchansing Certificate
DN.-IT. (No.7) - Government Welfare Fund
4 Jan. 2549 - Exchange rate on the last day of B.E. 2548

Notifications of the Director-General (DG.N. ALL Taxes)
5 Jan. 2548 - VAT, SBT, SD Exemption: Educational support
17 Jan. 2548 - VAT Exemption: Goods import for educational and research purposes
4 Feb. 2548 - Reconstruction of debts
15 Jun. 2548 - Tax Auditor: Fees on examination, license, and others
22 Jun. 2548 - IT, VAT, SBT, SD Exemption: Computer & computer parts

Notifications of the Director-General on Income Tax (DG.N.-IT)
(No. 16) - Forms for income tax return
(No. 138) - IT Exemption: Condition of Tsunami Victims
(No. 139) - PIT Exemption: Interest from deposit with banks
(No. 140) - PIT Exemption: Interest from deposit with banks and co-operatives
(No. 141) - IT Exemption: Borrowers and lenders of securities
(No. 142) - IT Exemption: Persons receiving donations
(No. 143) - IT Exemption: Buyer and seller of securities under repurchase agreement
(No. 144) - IT Exemption: Slot exchange
(No. 145) - IT Exemption: Energy-saving equipment
(No. 146) - Certificate of Tax Deduction at Source: Substitute copy
(No. 147) - IT Exemption: Employee’s cost of living
(No. 148) - CIT: Special treatment for training expenses
(No. 149) - IT Exemption: Buyer and seller of securities under repurchase agreement
(No. 150) - IT Exemption: Taxpayer who is not under 65 years of age
(No. 151) - IT Exemption: Leave employment due to the age of retirement, incapacitated, or death

Notifications of the Director-General on Value Added Tax (DG.N.-VAT)
(No. 163) - VAT: Input tax not allowed as deduction
(No. 164) - VAT Exemption: Goods sold in bonded warehouse

Notifications of the Director-General on STAMP DUTY (DG.N.-SD)
(No. 49) - The Receipt:Amount or price where receipt shall be issued

Departmental Instructions (D.I.-Paw)
No.Paw.131/2548 - Consideration of justifiable ground
No.Paw.132/2548 - Valuation of a foreign currency

APPENDIX
APPENDIX 1: The Certificate of Tax Deduction at Source

 
 
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