Rationale
Taxation including accounting procedures dealing with taxation in compliance with the Revenue Code of Thailand, the present Thai system and methods of tax assessment and collection as well tax computation for individuals and different business set-ups. Tax measures in other countries: capital gains taxes, investment tax credits and Value added tax (VAT).
Objectives:
On completion course, students will be able to:
- differentiate all kinds of taxes, understand the system of taxes of Thailand, it’s basic rules, terms and conditions;
- know about every tax in the modern economical system of Thailand;
- know about legislative base of Thailand’s taxation (tax base, tax payers, terms, duties, punishments, preferences);
- be familiar with the main tax regimes in the world;
- be familiar with Thailand’s national strategy in the area of taxation, about the roles of Thai Ministry of Finance and International Organization in Thailand’s taxation system modernizing and development;
- know about the features of foreign companies and foreigners taxation in Thailand;
- conduct the study project, use the knowledge in case-studying, the knowing of the features of taxation in the financial management.