สำหรับบริษัทหรือห้างหุ้นส่วนนิติบุค

For a company or juristic partnership that has a registered capital of 5 million and income from the sale of goods and services does not exceed 30 million baht in the fiscal period year 2558 per Revenue Department that the request for the following will make one account can benefit from exemption and reduction of corporate income tax rate 2 accounting periods as follows:1. in the period in the year 2559 the corporate income tax exemption. 2. in the period in the year 2560 Net profit not exceeding 1) for 300,000 baht corporate income tax exemption.2) net profit exceeding 300,000 baht for business income tax rate is 10% of the net profit.

For a company or juristic partnership with a registered capital of not less than five million baht and revenues from sales of goods and services does not exceed 30 billion baht in fiscal year 2558 to notify the IRS that the following accounting books. the only exception would be the benefits and reduce the corporate tax rate two periods as follows: 1. In fiscal year 2559 corporate income tax exemption 2. In the fiscal year 2560 1) Net income for corporate income tax exemption of up to 300,000 baht 2) net profit in excess of 300,000 baht corporate income tax rate of 10% of net profit.