Foreign Trade services providers in Bangkok are classified into three groups: revenue exchange booths operated by financial institutions, forex Trade chains, and independent cash changers.
In the event the pros assert their income being less than fifty% of their gross full receipts and in addition if they exceed the the Restrict of gross receipt, then they cannot opt for presumptive taxation.
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The presumptive plan of taxation decreases the compliance burden on smaller professions and facilitates relieve of performing enterprise. Under the presumptive scheme of taxation, revenue/taxable income is presumed at fifty% on the gross receipts.
Under the cash flow tax legal guidelines, anyone engaged in prescribed company or job is necessary to mandatorily preserve books of account, prepare financial statements and acquire his accounts audited. Additional, income/reduction According to these types of monetary statements might be viewed as to arrive at taxable earnings just after producing important changes.
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Consequently the taxpayer can opt to the presumptive taxation scheme below area 44ADA as well as the taxable revenue chargeable is fifty% of the overall receipts.
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