📣Prohibited expenses (plus back) tax

📣Prohibited expenses (plus back) tax

Due to the calculation of the taxable net profit of the business Must bring expenses that the Revenue Department does not consider as tax expenses to improve taxable net profit, that is, expenses added back to tax. These expenses will be recorded in the accounting period incurred. However, such items in tax purposes are not considered expenses in calculating net profits. According to the Revenue Code, stipulated in Section 65 ter is prohibited.

Items considered It is an expense plus tax.

1. Personal expenses are expenses that are not related to the operation of the company, such as expenses for personal purchases of employees. or executive or expenses that are outside the rules of the company

2. The part of the service fee that does not comply with the rules prescribed by the Ministerial Regulation No. 143 with the following criteria:

Characteristics of the service fee

- Service fees required by general business culture where the person receiving the service is not an employee of the company except that employee who is obliged to receive services as well

- Expenses for services for the benefit of the organization such as accommodation, food, etc.

- The cost of items purchased for those who receive services that do not exceed 2000 baht per time

amount

The total amount of service charges to be deducted as expenses must not exceed 0.3% of the amount of income. that must be used to calculate net profit before deducting expenses The expenses that can be deducted will not exceed 10 million baht.

evidence and approval

service charge must have a director or a partner or manager or the person who has been assigned to be an approver or order to pay for certification There must be evidence of the payee who paid for the service. except in the case where the payee has no duty related to issuing receipts under the Revenue Code

3. Fines, tax surcharges, criminal fines

Penalties are civil penalties against business owners who pay their taxes incorrectly. according to the Revenue Code

Additional money is a measure of civil penalties against business owners for failing to pay taxes. or incomplete tax returns on time

4. Expenses that cannot be proven by the recipient

- Expenses for purchasing office equipment

- Other expenses without proof of receipt

However, such prohibited expenses The company must bring the expenses to add back from the net profit in accounting. to calculate the taxable net profit

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>>https://www.chatstickmarket.com/portfolio

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