Page 116 - 泰國
P. 116

泰國投資環境簡介








                                   Nature of instrument/ transaction                     Stamp Duty

                   (b) If the duty                                                          5 Baht


                   Memorandum of association of a limited company submitted to the         200 Baht
                   registrar

                   Articles of association of a limited company submitted to the           200 Baht
                   registrar

                   New articles of association, copy of amended memorandum of               50 Baht
                   association or articles of association submitted to the registrar

                  Partnership contract
                   (a) Contract on the establishment of a partnership                      100 Baht
                   (b) Amendment of the contract on the establishment of a partnership      50 Baht


                  Receipt only as specified below:                                          1 Baht

                   (a) Receipt issued for government lottery prizes;
                   (b) Receipt issued in connection with a transfer of, or creation of any
                       right in, an immovable property, if the juristic act which gives rise

                       to such receipt is registered under the law;
                   (c) Receipt issued in connection with a sale,  sale with right of
                       redemption, hire-purchase or transfer of ownership in a vehicle,
                       only if the vehicle is registered under the law governing such
                       vehicle. If the receipt under(a)(b)(c)has an amount of 200

                       Baht or more: for every 200 Baht or fraction thereof

                    (六)股利所得稅

                           稅率10%。

                    (七)銀行利息扣繳稅


                            Witholding Tax on Income from Bank Deposits                     Rate

                            A. For individuals                                              15%


                            B. For companies                                                 1%


                            C. For foundations                                              10%





                   106
   111   112   113   114   115   116   117   118   119   120   121