28 January 2021
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The Government Gazette publishes 4 announcements of the Director-General of the Revenue Department regarding tax measures. To support Industry 4.0 as well as exempt the purchase of taxes on machinery and equipment. Hire top scientists Expenses for sending employees to study and train
Government gazette Publish Revenue announcement 4 issues Exempt taxTo supportIndustry 4.0 Including tax exemption on machinery, high-tech equipment Hire top scientists Expenses for sending employees to study and train
The Government Gazette website publishes the announcement of the Director-General of the Revenue Department 4 issues of tax measures to support Industry 4.0 in the Government Gazette on January 28, 2021 with Mr. Ekniti Nitithanprapas. Director-General of the Revenue Department Sign the announcement At the beginning of Nov 2020, consisting of
No. 1 prescribing rules, procedures and conditions for corporate or juristic partnership exemption For property donation Type of machinery, components, equipment, tools Or computer program That is connected to the machine for automation For Industry 4.0 to the Human Resources Development Promotion Center for Industry 4.0 established by the educational institution that has been done from January 1, 2020 to December 31, 2020.
No. 2 specifies the rules, procedures, conditions and periods for tax exemption for companies or juristic partnerships. The income is equal to expenditure paid for investment in machinery and computer software. According to the investment project in automation But not a repair to maintain the original condition under Section 65 Ter (5) of the Revenue Code In the amount of one hundred percent of the expenditure according to the actual amount paid
No. 3 stipulates the rules, procedures and conditions for income tax exemption for companies or juristic partnerships operating in the target industry. In accordance with the law on increasing the competitiveness of the country for the target industries. Fifty percent of the income is paid as salary under the labor contract to highly skilled employees in science, technology, engineering. Or mathematics Between 1 January 2019 and 31 December 2020 and
No. 4 Rules, procedures and conditions for income tax exemption for companies or juristic partnerships The income is one hundred and fifty percent of the expenditures paid as expenses for sending employees to study or training. Or in organizing training for employees From 1 January 2019 to 31 December 2020
The origin
http://www.ratchakitcha.soc.go.th/DATA/PDF/2564/D/008/T_0090.PDF
http://www.ratchakitcha.soc.go.th/DATA/PDF/2564/D/008/T_0092.PDF
http://www.ratchakitcha.soc.go.th/DATA/PDF/2564/D/008/T_0094.PDF
http://www.ratchakitcha.soc.go.th/DATA/PDF/2564/D/008/T_0096.PDF
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