{"id":355,"date":"2016-07-05T09:53:40","date_gmt":"2016-07-05T09:53:40","guid":{"rendered":"http:\/\/orbis-blog.com\/?p=355"},"modified":"2020-12-02T11:53:05","modified_gmt":"2020-12-02T11:53:05","slug":"thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes","status":"publish","type":"post","link":"https:\/\/orbis-alliance.com\/fr\/orbis-news\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes","title":{"rendered":"THAILAND &#8211; Corporate income tax reduction and exemption scheme for SMEs"},"content":{"rendered":"<figure id=\"attachment_358\" aria-describedby=\"caption-attachment-358\" style=\"width: 263px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-358 size-medium\" src=\"http:\/\/orbisalliance.com\/wp-content\/uploads\/2016\/07\/Alexandre_DUPONT-263x300.jpg\" alt=\"Alexandre_DUPONT\" width=\"263\" height=\"300\" srcset=\"https:\/\/orbis-alliance.com\/wp-content\/uploads\/2016\/07\/Alexandre_DUPONT-263x300.jpg 263w, https:\/\/orbis-alliance.com\/wp-content\/uploads\/2016\/07\/Alexandre_DUPONT.jpg 326w\" sizes=\"auto, (max-width: 263px) 100vw, 263px\" \/><figcaption id=\"caption-attachment-358\" class=\"wp-caption-text\">\u00a0 \u00a0 \u00a0 Alexandre DUPONT, Orbis partner<\/figcaption><\/figure>\n<p>The Thai Revenue Department has recently granted to SMEs the opportunity to be registered as operator, via the Revenue Department\u2019s website before 15 March 2016, in order to encourage such entities to file tax returns with accuracy and consistency and relieve their tax burdens.<\/p>\n<p>&nbsp;<\/p>\n<p>Companies that have been registered accordingly are exclusively qualified for exemption and reduction of their corporate income tax rate provided they comply with the following conditions:<\/p>\n<ul>\n<li>Revenues from sale of goods and\/or services not exceeding 30 million Baht<\/li>\n<li>Paid up share capital not exceeding 5 million Baht<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Such corporate income tax reduction shall be applicable as follows:<\/p>\n<ul>\n<li>Full corporate income tax exemption for the accounting period of 01 January 2016 to 31 December 2016<\/li>\n<li>Corporate income tax exemption from net profit of up to 300,000 Baht and corporate income tax at the rate of 10% on net profit in excess of 300,000 Baht for the accounting period of 01 January 2017 to 31 December 2017<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>SMEs with paid up capital not exceeding 5 million Baht but generating revenues exceeding 30 million Baht shall remain liable to the standard corporate income tax rate of 20%. Unless the Thai Revenue Department maintains the corporate tax reduction scheme, the standard corporate income tax rate shall be re-applied to SMEs from 2018 onwards.<\/p>\n<p>&nbsp;<\/p>\n<p>In a nutshell, qualified SMES shall be therefore eligible to reduced corporate income tax rates as follows:<\/p>\n<p>&nbsp;<\/p>\n<table width=\"657\">\n<tbody>\n<tr>\n<td width=\"241\">\n<p style=\"text-align: center;\"><strong>Net profit (THB)<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"198\"><strong>2016<\/strong><\/td>\n<td width=\"217\">\n<p style=\"text-align: center;\"><strong>2017<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"241\">0-300,000<\/td>\n<td width=\"198\">\n<p style=\"text-align: center;\">Exempt<\/p>\n<\/td>\n<td width=\"217\">\n<p style=\"text-align: center;\">Exempt<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"241\">300,000 \u2013 3,000,000<\/td>\n<td width=\"198\">\n<p style=\"text-align: center;\">Exempt<\/p>\n<\/td>\n<td width=\"217\">\n<p style=\"text-align: center;\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"241\">&gt; 3,000,000<\/td>\n<td width=\"198\">\n<p style=\"text-align: center;\">Exempt<\/p>\n<\/td>\n<td width=\"217\">\n<p style=\"text-align: center;\">10%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For more information, please contact us directly through <a href=\"http:\/\/www.orbis-alliance.com\/en\/contact-us\/\">ORBIS Website<\/a>.<\/p>\n<p style=\"text-align: right;\"><em>By Alexandre DUPONT, Orbis partner<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Thai Revenue Department has recently granted to SMEs the opportunity to be registered as operator, via the Revenue Department\u2019s website before 15 March 2016, in order to encourage such entities to file tax returns with accuracy and consistency and relieve their tax burdens. &nbsp; Companies that have been registered accordingly are exclusively qualified for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,134],"tags":[],"class_list":["post-355","post","type-post","status-publish","format-standard","hentry","category-orbis-news","category-thailand"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"The Thai Revenue Department has recently granted to SMEs the opportunity to be registered as operator, via the Revenue Department\u2019s website before 15 March 2016, in order to encourage such entities to file tax returns with accuracy and consistency and relieve their tax burdens. Companies that have been registered accordingly are exclusively qualified for\" \/>\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n\t<meta name=\"author\" content=\"orbis-admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/orbis-alliance.com\/fr\/orbis-news\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.8\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes#article\",\"name\":\"THAILAND \\u2013 Corporate income tax reduction and exemption scheme for SMEs | Orbis Alliance\",\"headline\":\"THAILAND &#8211; Corporate income tax reduction and exemption scheme for SMEs\",\"author\":{\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/author\\\/orbis-admin#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"http:\\\/\\\/orbisalliance.com\\\/wp-content\\\/uploads\\\/2016\\\/07\\\/Alexandre_DUPONT-263x300.jpg\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes\\\/#articleImage\"},\"datePublished\":\"2016-07-05T09:53:40+00:00\",\"dateModified\":\"2020-12-02T11:53:05+00:00\",\"inLanguage\":\"fr-FR\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes#webpage\"},\"articleSection\":\"Orbis News, Thailand\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/orbis-blog\\\/orbis-news#listItem\",\"name\":\"Orbis News\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/orbis-blog\\\/orbis-news#listItem\",\"position\":2,\"name\":\"Orbis News\",\"item\":\"https:\\\/\\\/orbis-alliance.com\\\/orbis-blog\\\/orbis-news\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/orbis-alliance.com\\\/fr\\\/orbis-news\\\/thailand-corporate-income-tax-reduction-and-exemption-scheme-for-smes#listItem\",\"name\":\"THAILAND &#8211; 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