2. Count the number of trainees to assess contributions
2.1. List of trainees throughout the year, do not count the duplicates. In the same year, if the trainees who have been practicing
for more than one course, one of the first courses (but in regard to tax exemption for the cost of training. Operators can charge for the training of all employees to tax every course)
2.2. The number of employees as trainees. Who resigned during the year by Note 1. Otherwise, the trainees as students or individuals, the government submitted a training section. 18 of Skill Development Promotion Act BE 2545 assessed contributions to second. Otherwise, the trainees prepared for work. Assessed contributions to third. Otherwise, the trainees are employed by other operators. Assessed contributions
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