Tasse in Tailandia
Dal primo gennaio 2013 il governo tailandese riduce le aliquote sul profitto delle aziende tailandesi.
Riduzioni a scaglioni che sino al 5%, una manovra per contrastare la crisi mondiale e dare respiro all economia, nonostante la Tailandia non abbia particolarmente sofferto gli ultimi anni di crisi, al contrario della maggior parte degli altri Paesi.
The Corporate Income Tax rate is set to drop to a low of 20 percent on the 1st of January 2013. This follows the reduction enacted last year from 30 percent to 23 percent for 2012.
As reported by accounting firm KPMG, the rates for SMEs with paid up capital less than 5 million baht with sales and service income over 30 million baht in an accounting period will also change, as follows:
a) An exemption from corporate income tax on the first THB 150,000 of net profit.
b) Corporate income tax at the rate of 15% on the net profit above THB 150,000 but under THB 1 million (for the accounting period beginning on or after 1 January 2012)
c) The portion of net profit that exceeds THB 1 million will be taxed at 23% in the accounting period ending on or after 31 December 2012 for the accounting period beginning on or after 1 January 2013, that rate will reduce to 20%).
The Thai government has reported that the Cabinet has approved a reduction of the 2013 personal income rate, capping the top rate at 35% or 2 percent lower than the current rate. At the other end of the spectrum, those earning 150,000 baht or less will continue to enjoy exemption from any income tax.