Ministerial regulations. No. 186 (b.e. 2534) Issued under Directive on disposal of bad debts from accounts receivable. --------------------------------------------- By virtue of section 4 of the revenue code as amended by Amendment Act (No. 20), according to b.e. and section 2513 65 bis (9) of the revenue code as amended by Act was more revenue (25) b.e. 2525 Minister of Finance released the following: 1 message, cancel the Ministerial Regulation No. 181 (2532) issued under the debt from the accounts receivable sold. "2 debt distribution from accounts receivable of the company or juristic partnership criteria. The method and criteria defined in the rules for this Ministry. " (Amended by Ministerial Regulation No. 261 (b.e. 2549) 2549 force August 11 onwards.) Clause 3 will sell debt from accounts receivable must be doubtful that resembles the following: (1) must be in debt from or due to or payable is included in income in the calculation of net income does not include the issuer is or was a Director or managing partners. Whether it occurs before or while they are directors or managers. (2.) must be unpaid, lack of evidence and the statement can sue a debtor. Clause 4 disposal of bad debts from accounts receivable. In the case of individual debtor exceeds 500,000 baht. Need to do the following: (1.), continuous, debt, according to case-by-case basis, there is evidence of continuous and does not receive payment of debts by the appearance that. (A) receivable death as a man on the Moon, or there is evidence that the lost property and does not have any debt. (B liquidation and liabilities receivables) of the creditor party has all the assets of the debtor pledge is in order before more than the property of a debtor. (2.) has neither filed a civil lawsuit in the receivables or debts in the case of requests for the average receivables is another creditor sued in the civil and in the case of such words or word order of the Court, but there are no receivables of any assets to pay debts or? (3) has neither debtor in bankruptcy or filed a request for payment in the case of receivables is another creditor sued in bankruptcy and in such cases, the receivables are being restructured by the Court's order with the restructured it, or the Court judgment as a debtor is insolvent and the assets of the debtor have been split for the first time and then. Clause 5 to sell bad debts from accounts receivable. In the case of an individual, with the number of receivables does not exceed 500,000 baht must do the following: (1.) has carried out, pursuant to the 4 (1) and. (2.) has neither debtor in civil court has ordered heard and then filed a request for the debt, or the average in the case of receivables is another creditor sued in civil court and ordered to accept requests. (3) has neither debtor in the bankruptcy litigation and court ordered heard it already, or had filed a request for payment in the case was another lawsuit against creditor bankruptcy and court ordered payment requests, then.
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