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ThaiLAND OF INVESTMENT offers more!!! |
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Establishment a limited company: · Started from July 2008, a minimum of three shareholders is required for company establishment (in the past seven) in order to accelerate the establishment process · Decrease of corporate income tax from 30% to 20-25% with retrospective effect from January 1, 2008 · Register of Memorandum of Association and register of a company at the same day possible Tax: · Reduction of tax on land and real estate business from 3.3% to 0.1% and reduction of transfer charge from 2% to 0.01% SMEs: · Increase of tax-free amount on income tax of an individual enterprise to 1,200,000 THB (ca. 24.000 €) · Increase of tax-free amount on corporate income tax to 150,000 THB (ca. 3,000 €) · 40% deduction on acquisition costs for computer software for more than 3 years · 100% deduction on acquisition costs if not exceeding 500,000 THB (ca. 10,000 €) (Exception: e.g. real estate) Juristic Person (e.g. Ltd., PLC.): · Up to 125% deduction on costs of energy-saving instrumentation, energy-saving technical equipments or energy-saving materials · 40% deduction on acquisition costs for technical equipments and technical instrumentation · Increase of deduction on acquisition costs for computer software from 10% to 33,33% for the period of 3 years
Decrease of corporate income tax from 30% to 20-25% for
MAI/SET listed
companies |
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Bangkok Post, 28.03.2008 |
