タイの法人税

会社は通常、事業年度中に中間申告および確定申告の２回の申告を行う必要があります。

中間申告（Por Ngor Dor51）67の2条

中間期末日から２か月以内に中間申告書を提出しなければなりません。ただし、会社を設立した直後の事業年度が１２カ月に満たない場合は、申告不要となります。
中間申告においては、事業年度の半額を見積もった利益による計算された法人税額を納付する必要があります。
（上場会社、商業銀行、ファイナンス業、証券業の会社については、実績半期利益による中間申告となります）

確定申告（Por Ngor Dor 50）68条

事業年度末日から１５０日以内に、歳入庁に対してと監査済み納税申告書を提出し、同時に納税を行う必要があります。

固定資産の減価償却関連

固定資産は、取得価額で認識され、評価替えがされた場合でもそのような評価損益を課税所得の計算に含めることはできません。減価償却資産に関しては、そのような評価を除いた部分についてのみ課税所得の計算に減価償却費を含めることができます。

65BIS(3) Value of assets other than (6) shall use the normal purchase price of such asset and in the case of appreciation in the value of the asset, such appreciation shall not be included in the calculation of net profit or net loss. If any item of assets is entitled to depreciation or depletion, depreciation and depletion shall be deductible in the calculation of net profit or net loss in accordance with the rules, procedures, conditions and previous rates applicable before the appreciation in the value of assets by deducting and only the remaining period and remaining cost of capital of the assets shall be deducted.

原則として、減価償却費は、下記のルールで定額法によって計算されます。しかしながら、特殊な会計的方法を採用することで、毎期均等にならないとしても問題ありません。

Provided that in no case shall the deduction exceed the following percentage of cost as shown below. However, if a company adopts an accounting method, which the depreciation rates vary from year to year, the company is allowed to do so provided that the number of years over which an asset depreciated shall not be less than 100 divided by the percentage prescribed below.

耐用年数については、建物が２０年、その他は５年と覚えておけば簡単です。中小企業の特別償却などについては、担当者にお尋ねください。

なお、乗用車は、１０人乗り以下だと、100万バーツまでしか損金算入できないことを知っておきましょう。

中小企業とは、固定資産が２億バーツ以下かつ従業員が２００人以下の企業を言います。

Types of Assets	Depreciation Rates
1. Building 1.1 Durable building 1.2 Temporary building	5 % 100 %
2. Cost of acquisition of depleted natural resources	5 %
3. Cost of acquisition of lease rights 3.1 no written lease agreement 3.2 written lease agreement containing no renewal clause or containing renewal clause but with a definite duration of renewal periods	10 % 100% divided by the original and renewable lease periods
4. Cost of acquisition of the right in a process, formula, goodwill, trademark, business license, patent, copyright or any other rights: 4.1 unlimited period of use 4.2 limited period of use	10 % 100% divided by number of years used
5. Other depreciation assets not mentioned in 1.-4. used in SME, which have value altogether not exceeding 500,000 baht, and are acquired before December 31, 2010 5.1 machinery used in R&D 5.2 machinery acquired before December 31, 2010 5.3 cash registering machine 5.4 passenger car or bus with no more than 10 passengers capacity	100 % initial allowance of 40% on the date of acquisition and the residual can be depreciated at the rate in 5 initial allowance of 40% on the date of acquisition and the residual can be depreciated at the rate in 5 initial allowance of 40% on the date of acquisition and the residual can be depreciated at the rate in 5 depreciated at the rate in 5 but the depreciable valve is limited to one million baht
6. Computer and accessories 6.1 SMEs^* 6.2 other business	initial allowance of 40% on the date of acquisition and the residual can be depreciated over 3 years depreciated over 3 years
7. Computer programs 7.1 SMEs^* 7.2 other business	initial allowance of 40% on the date of acquisition and the residual can be depreciated over 3 years depreciated over 3 years

* SMEs refer to any Thai companies with fixed assets less than 200 million baht and number of employee not exceeding 200 people