Dear CEO,That wishes to obtain a loan from the company. I am informed that.1. in the legal business: according to the purpose of the company is registered with the Department of business development. 4, the company can offer employees loans. as a book contract loans and allowing payroll deduction.2. the taxation: companies can make an employee loan, but interest rates must be based on the interest of the commercial banks. Currently at 0.8% p.a. (0.8 x 10% x 50000 THB = Month Loan Interest 333.33 THB)A. interest is regarded as revenue of the company must be calculated at the rate of income tax to 20%, and the interest is taxable only 3.3% of other businesses. i. Interest Income = 333.33 x CIT rate 20% = CIT 66.67 THBii. Interest 333.33 x SBT rate 3.3% = SBT 11.00 THBB. If the company provides loans without interest The company is required to pay interest and guilt. Is as follows: I. corporate income tax: the company is guilty of money increased 1.5% interest per month, maximum amount of interest paid = 66.67 THB.Ii. specific business tax: a company is guilty of double fine waste tax amount = 11.00 x 2 = 22.00 pm THB.iii. Maximum Risk = 166.34 THB3. the company can limit the duty by audio company, employee benefit must be declared on the emergency loan will not have any tax liability.The summary does not contain employee benefit about borrowing money. Therefore, there is a sound legal duty above, but opponents of the law considered that a small risk that companies can be at risk.
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