Book number: 0706 kok (km 07)/app/092.Date: January 29 2547Subject: VAT transport between countries by ship Thailand company limited sea sailing list text, discuss the tax administration of large businesses.Law: section 2-77/properties according to.Discuss: 1. company message suite. Providing international maritime transportation services, warehouse and pier rental and boat rental company not to have a boat of their own, proprietary, and no vessel used to transport company transportation by ships from another carrier, it is strongly advised that the. 1.1 transport or transportation management services department guidelines that the essence is only on boat owners? 1.2 If the facts or the transaction will be based on the revenues of the carrier or freight management services charged to a customer? 2. the company has further clarified the fact that the. 2.1 company operates marine and commercial actions, both within countries and between countries, Thailand with foreign countries. The national maritime species (Thai National Line) in accordance with the resolutions of the Cabinet of Ministers. Last year, the company has a 2.2 ship engages 2529 3 A320s Bluetooth fleet. Boats & boat a. Investors have continued to result in the loss of all time so all three boats to sell. At present, the company does not have ships that are used in the business of their own. 2.3 in action, pick up cargo, the company will rent a ships used in the business, and the company will issue a bill of lading (Bill of Lading) as a maritime line to customers, which hired the company's transport.Diagnostic concept 1.1. According to the international by transportation vessels made by entrepreneurs who are legal according to section 80/1 (3) of the revenue code that is the case, the trader to act jointly to ship international shipping services. Where such vessels may become entrepreneurs themselves or entrepreneurs could rent the vessels used in the business of it. International transport by ship is forced to pay tax at a rate of 0 per cent value added such cases are different from managed services on international goods transport by ship, where such operators will only reserve space on boats or ships agent contact area or rent some space from the ship to the Customer Services Manager, international goods transport by ship is forced to pay tax on the value added 7.0 percent. 2. pursuant to section 1.2 77/2 of VAT revenue will lose from the activity of entrepreneurs. Therefore, the If the trader has revenue from international transportation by ship. That such operator has been in force require value added tax at the rate of 0% if a trader has the revenue been handled by international shipping vessels. That such operator has been in force required to value added tax in accordance with section 7.0 percent to 77/2 of the revenue code.Part number: 68/33320
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