{"id":472,"date":"2026-05-15T23:39:24","date_gmt":"2026-05-15T14:39:24","guid":{"rendered":"https:\/\/www.hukugyo.website\/mike\/thailand-corporate-tax-vat-registration-complete-guide\/"},"modified":"2026-05-16T12:04:55","modified_gmt":"2026-05-16T03:04:55","slug":"thailand-corporate-tax-vat-registration-complete-guide","status":"publish","type":"post","link":"https:\/\/www.hukugyo.website\/mike\/thailand-corporate-tax-vat-registration-complete-guide\/","title":{"rendered":"\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u6cd5\u4eba\u7a0e\u30fbVAT\u767b\u9332\u5b8c\u5168\u30ac\u30a4\u30c9|\u7a0e\u738720%\u30fb\u7533\u544a\u671f\u9650\u30fb\u6e90\u6cc9\u5fb4\u53ce"},"content":{"rendered":"<article class=\"tk-article\">\n<header class=\"tk-article-header\">\n<h1>\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u6cd5\u4eba\u7a0e\u30fbVAT\u767b\u9332\u5b8c\u5168\u30ac\u30a4\u30c9|\u7a0e\u738720%\u30fb\u7533\u544a\u671f\u9650\u30fb\u6e90\u6cc9\u5fb4\u53ce<\/h1>\n<div class=\"tk-meta-bar\">\n<span class=\"tk-meta-item\">\ud83d\udcc5 \u66f4\u65b0: 2026-05-15<\/span><br \/>\n<span class=\"tk-meta-item\">\ud83d\udccd \u30bf\u30a4\u6b73\u5165\u5c40<\/span><br \/>\n<span class=\"tk-meta-item\">\ud83d\udcbc \u6cd5\u4eba\u7a0e 20% \/ VAT 7%<\/span><br \/>\n<span class=\"tk-meta-item\">\ud83d\udcca \u6708\u6b21\u30fb\u5e74\u6b21\u7533\u544a<\/span>\n<\/div>\n<\/header>\n<div class=\"tk-callout tk-callout-info\">\n<strong>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/strong><\/p>\n<ul>\n<li>\u30bf\u30a4\u6cd5\u4eba\u7a0e(20%)\u30fbVAT(7%)\u306e\u57fa\u672c\u69cb\u9020<\/li>\n<li>VAT\u767b\u9332\u6761\u4ef6(\u5e74\u5546180\u4e07\u30d0\u30fc\u30c4\u8d85)\u3068\u7533\u544a\u671f\u9650<\/li>\n<li>\u6cd5\u4eba\u7a0e\u306e\u4e2d\u9593\u7533\u544a(6\u30f6\u6708\u5f8c)+\u78ba\u5b9a\u7533\u544a(150\u65e5\u4ee5\u5185)<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7a0e(WHT)\u306e\u4ed5\u7d44\u307f\u3068\u30bf\u30a4\u30d3\u30b8\u30cd\u30b9\u306e\u6708\u6b21\u7a0e\u52d9<\/li>\n<\/ul>\n<\/div>\n<h2>\u30bf\u30a4\u306e\u4e3b\u8981\u6cd5\u4eba\u7a0e|3\u3064\u306e\u67f1<\/h2>\n<p>\u30bf\u30a4\u306e\u6cd5\u4eba\u7a0e\u4f53\u7cfb\u306f<strong>\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e(CIT)\u30fb\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e(WHT)\u300d<\/strong>\u306e3\u672c\u67f1\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002\u65e5\u672c\u306e\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306b\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7a0e\u7387\u30fb\u7533\u544a\u671f\u9650\u30fb\u9069\u7528\u7bc4\u56f2\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u8d77\u696d\u524d\u306e\u7406\u89e3\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<div class=\"tk-callout tk-callout-tip\">\n<strong>3\u5927\u7a0e\u306e\u65e9\u898b\u8868<\/strong><br \/>\n1. <strong>\u6cd5\u4eba\u6240\u5f97\u7a0e(CIT)<\/strong>: \u7a0e\u738720%\u30fb\u5e74\u6b21+\u4e2d\u9593\u7533\u544a<br \/>\n2. <strong>\u4ed8\u52a0\u4fa1\u5024\u7a0e(VAT)<\/strong>: \u7a0e\u73877%(\u672c\u524710%\u30fb\u8efd\u6e1b\u904b\u7528)\u30fb\u6708\u6b21\u7533\u544a<br \/>\n3. <strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e(WHT)<\/strong>: 1-15%\u30fb\u53d6\u5f15\u6642\u6e90\u6cc9\u63a7\u9664\u30fb\u6708\u6b21\u7d0d\u7a0e\n<\/div>\n<h2>\u2460 \u6cd5\u4eba\u6240\u5f97\u7a0e(Corporate Income Tax\u30fbCIT)<\/h2>\n<h3>\u7a0e\u7387\u3068\u9069\u7528<\/h3>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6a19\u6e96\u7a0e\u7387<\/td>\n<td>20%<\/td>\n<td>\u5c45\u4f4f\u6cd5\u4eba\u306e\u5168\u4e16\u754c\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>SME\u512a\u9047(\u5e74\u55463,000\u4e07B\u4ee5\u4e0b)<\/td>\n<td>0-15-20%\u7d2f\u9032<\/td>\n<td>\u7d14\u5229\u76ca30\u4e07B\u4ee5\u4e0b0%\u30fb300\u4e07B\u4ee5\u4e0b15%\u7b49<\/td>\n<\/tr>\n<tr>\n<td>BOI\u6cd5\u4eba<\/td>\n<td>0%(\u514d\u96648-13\u5e74)<\/td>\n<td>BOI\u8a8d\u5b9a\u8981\u4ef6\u4e0b<\/td>\n<\/tr>\n<tr>\n<td>\u5c0f\u898f\u6a21\u6cd5\u4eba(\u8cc7\u672c\u91d1500\u4e07B\u4ee5\u4e0b+\u5e74\u55463,000\u4e07B\u4ee5\u4e0b)<\/td>\n<td>0-15-20%<\/td>\n<td>\u6bb5\u968e\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>\u7533\u544a\u3068\u7d0d\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n<ul>\n<li><strong>\u4e8b\u696d\u5e74\u5ea6<\/strong>: 12\u30f6\u6708(\u4efb\u610f\u30674-3\u6708\u671f\u7b49\u9078\u629e\u53ef\u30fb\u901a\u5e38\u306f1-12\u6708)<\/li>\n<li><strong>\u4e2d\u9593\u7533\u544a(PND.51)<\/strong>: \u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u30896\u30f6\u6708\u7d4c\u904e\u5f8c\u306e2\u30f6\u6708\u4ee5\u5185(\u4f8b: 1-12\u6708\u671f\u306a\u30898\u6708\u672b\u307e\u3067)<\/li>\n<li><strong>\u78ba\u5b9a\u7533\u544a(PND.50)<\/strong>: \u4e8b\u696d\u5e74\u5ea6\u672b\u304b\u3089<strong>150\u65e5\u4ee5\u5185<\/strong>(1-12\u6708\u671f\u306a\u3089\u7fcc5\u6708\u672b\u307e\u3067)<\/li>\n<li><strong>e-Filing\u5229\u7528\u6642<\/strong>: \u671f\u9650\u304c8\u65e5\u5ef6\u9577<\/li>\n<\/ul>\n<h3>\u5c45\u4f4f\u6cd5\u4eba\u306e\u5224\u5b9a<\/h3>\n<p>\u30bf\u30a4\u3067\u8a2d\u7acb\u3055\u308c<strong>\u5546\u52d9\u7701\u306b\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba=\u5c45\u4f4f\u6cd5\u4eba<\/strong>\u3002\u5c45\u4f4f\u6cd5\u4eba\u306f\u5168\u4e16\u754c\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3002\u975e\u5c45\u4f4f\u6cd5\u4eba(\u6d77\u5916\u6cd5\u4eba\u306e\u30bf\u30a4\u652f\u5e97\u7b49)\u306f\u30bf\u30a4\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u8ab2\u7a0e\u3002<\/p>\n<h2>\u2461 \u4ed8\u52a0\u4fa1\u5024\u7a0e(Value Added Tax\u30fbVAT)<\/h2>\n<h3>\u7a0e\u7387\u3068\u9069\u7528<\/h3>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6a19\u6e96\u7a0e\u7387(\u672c\u5247)<\/td>\n<td>10%<\/td>\n<td>\u6b73\u5165\u6cd5\u517880\u6761<\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u884c\u7a0e\u7387(\u8efd\u6e1b\u904b\u7528)<\/td>\n<td><strong>7%<\/strong><\/td>\n<td>\u653f\u5e9c\u63aa\u7f6e\u3067\u5ef6\u9577\u7d99\u7d9a\u4e2d<\/td>\n<\/tr>\n<tr>\n<td>\u8f38\u51fa\u53d6\u5f15<\/td>\n<td>0%<\/td>\n<td>\u30bc\u30ed\u7a0e\u7387(\u9084\u4ed8\u5bfe\u8c61)<\/td>\n<\/tr>\n<tr>\n<td>\u975e\u8ab2\u7a0e\u53d6\u5f15<\/td>\n<td>\u2212<\/td>\n<td>\u533b\u7642\u30fb\u6559\u80b2\u30fb\u904b\u9001\u696d\u306e\u4e00\u90e8\u7b49<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>VAT\u767b\u9332\u7fa9\u52d9<\/h3>\n<ul>\n<li><strong>\u767b\u9332\u7fa9\u52d9\u767a\u751f<\/strong>: \u5e74\u9593\u53ce\u5165\u304c<strong>180\u4e07\u30d0\u30fc\u30c4\u3092\u8d85\u3048\u305f<\/strong>\u500b\u4eba\u30fb\u6cd5\u4eba<\/li>\n<li><strong>\u767b\u9332\u671f\u9650<\/strong>: \u53ce\u5165\u5230\u9054\u304b\u3089<strong>30\u65e5\u4ee5\u5185<\/strong>\u306b\u6b73\u5165\u5c40\u3078\u7533\u8acb<\/li>\n<li><strong>\u4efb\u610f\u767b\u9332<\/strong>: \u5e74\u5546180\u4e07B\u4ee5\u4e0b\u3067\u3082\u4ed5\u5165VAT\u9084\u4ed8\u76ee\u7684\u3067\u4efb\u610f\u767b\u9332\u53ef<\/li>\n<li><strong>\u767b\u9332\u756a\u53f7(TIN)<\/strong>: 13\u6841\u306e\u7d0d\u7a0e\u8005\u756a\u53f7<\/li>\n<\/ul>\n<h3>\u7533\u544a\u3068\u7d0d\u7a0e<\/h3>\n<ul>\n<li><strong>\u7533\u544a\u66f8<\/strong>: PP.30\u30d5\u30a9\u30fc\u30e0<\/li>\n<li><strong>\u7533\u544a\u671f\u9650<\/strong>: <strong>\u7fcc\u670815\u65e5\u307e\u3067<\/strong>(\u6708\u6b21\u7533\u544a)<\/li>\n<li><strong>e-Filing\u5229\u7528\u6642<\/strong>: \u7fcc\u670823\u65e5\u307e\u3067\u5ef6\u9577<\/li>\n<li><strong>\u7d0d\u7a0e<\/strong>: \u58f2\u4e0aVAT &#8211; \u4ed5\u5165VAT = \u7d0d\u4ed8\u984d(\u30de\u30a4\u30ca\u30b9\u306f\u9084\u4ed8\u7533\u8acb\u53ef)<\/li>\n<\/ul>\n<div class=\"tk-callout tk-callout-warn\">\n<strong>VAT\u7533\u544a\u306f\u9045\u5ef6\u30da\u30ca\u30eb\u30c6\u30a3\u5927<\/strong><br \/>\n\u7533\u544a\u9045\u5ef6\u306f<strong>\u8ffd\u5fb4\u91d11.5%\/\u6708+\u5ef6\u6ede\u7a0e\u5e74\u738718%+\u7f70\u91d11,000-2,000B<\/strong>\u3002\u6708\u6b21\u7533\u544a\u306a\u306e\u3067\u6bce\u6708\u306e\u7d4c\u7406\u4e8b\u52d9\u8ca0\u62c5\u5927\u3002<strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u884c(\u67088,000-30,000B)<\/strong>\u304c\u4e00\u822c\u7684\u3002\n<\/div>\n<h2>\u2462 \u6e90\u6cc9\u5fb4\u53ce\u7a0e(Withholding Tax\u30fbWHT)<\/h2>\n<h3>\u4e3b\u306a\u6e90\u6cc9\u5fb4\u53ce\u7387<\/h3>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u652f\u6255\u3044\u5bfe\u8c61<\/th>\n<th>\u6e90\u6cc9\u7387<\/th>\n<th>\u7533\u544a\u66f8<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u6599(\u30bf\u30a4\u6cd5\u4eba)<\/td>\n<td>3%<\/td>\n<td>PND.53<\/td>\n<\/tr>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u6599(\u500b\u4eba)<\/td>\n<td>3%<\/td>\n<td>PND.3<\/td>\n<\/tr>\n<tr>\n<td>\u5bb6\u8cc3<\/td>\n<td>5%<\/td>\n<td>PND.53<\/td>\n<\/tr>\n<tr>\n<td>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fb\u8457\u4f5c\u6a29\u4f7f\u7528\u6599<\/td>\n<td>3%<\/td>\n<td>PND.53<\/td>\n<\/tr>\n<tr>\n<td>\u914d\u5f53<\/td>\n<td>10%<\/td>\n<td>PND.2<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u606f<\/td>\n<td>1%(\u6cd5\u4eba)\/15%(\u6d77\u5916)<\/td>\n<td>PND.53\/54<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e<\/td>\n<td>\u7d2f\u9032(\u500b\u4eba\u6240\u5f97\u7a0e)<\/td>\n<td>PND.1<\/td>\n<\/tr>\n<tr>\n<td>\u6d77\u5916\u9001\u91d1(\u6280\u8853\u6599\u30fb\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3)<\/td>\n<td>5-15%<\/td>\n<td>PND.54<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>WHT\u7533\u544a<\/h3>\n<ul>\n<li><strong>\u7533\u544a\u671f\u9650<\/strong>: \u7fcc\u67087\u65e5\u307e\u3067(\u6708\u6b21)<\/li>\n<li><strong>e-Filing\u5229\u7528\u6642<\/strong>: \u7fcc\u670815\u65e5\u307e\u3067<\/li>\n<li><strong>\u652f\u6255\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u30fb\u6b73\u5165\u5c40\u3078\u7d0d\u7a0e<\/strong>(\u652f\u6255\u5148\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u660e\u66f8\u767a\u884c)<\/li>\n<\/ul>\n<h2>\u6708\u6b21\u7a0e\u52d9\u30b5\u30a4\u30af\u30eb|\u30bf\u30a4\u6cd5\u4eba\u306e\u5e74\u9593\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h2>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u983b\u5ea6<\/th>\n<th>\u9805\u76ee<\/th>\n<th>\u671f\u9650<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6bce\u67087\u65e5(15\u65e5)<\/td>\n<td>WHT(PND.1\/3\/53\/54)<\/td>\n<td>\u7fcc\u67087\u65e5(e-Filing 15\u65e5)<\/td>\n<\/tr>\n<tr>\n<td>\u6bce\u670815\u65e5(23\u65e5)<\/td>\n<td>VAT(PP.30)<\/td>\n<td>\u7fcc\u670815\u65e5(e-Filing 23\u65e5)<\/td>\n<\/tr>\n<tr>\n<td>\u6bce\u670815\u65e5<\/td>\n<td>\u793e\u4f1a\u4fdd\u967a(SSO)<\/td>\n<td>\u7fcc\u670815\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u5e74\u5ea66\u30f6\u6708\u5f8c+2\u30f6\u6708\u4ee5\u5185<\/td>\n<td>\u6cd5\u4eba\u7a0e\u4e2d\u9593\u7533\u544a(PND.51)<\/td>\n<td>\u4f8b: 1-12\u6708\u671f \u2192 8\u6708\u672b<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u696d\u5e74\u5ea6\u672b+150\u65e5\u4ee5\u5185<\/td>\n<td>\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a(PND.50)<\/td>\n<td>\u4f8b: 1-12\u6708\u671f \u2192 \u7fcc5\u6708\u672b<\/td>\n<\/tr>\n<tr>\n<td>\u6bce\u5e741\u6708<\/td>\n<td>\u500b\u4eba\u6240\u5f97\u7a0ePND.1Kor(\u5f93\u696d\u54e1\u5e74\u672b\u8abf\u6574)<\/td>\n<td>1\u6708\u672b<\/td>\n<\/tr>\n<tr>\n<td>\u6bce\u5e743\u6708<\/td>\n<td>\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u63d0\u51fa<\/td>\n<td>\u4e8b\u696d\u5e74\u5ea6\u672b\u304b\u30894\u30f6\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>SBT(\u7279\u5b9a\u4e8b\u696d\u7a0e)|VAT\u5916\u306e\u696d\u7a2e<\/h2>\n<p>\u9280\u884c\u696d\u30fb\u91d1\u878d\u696d\u30fb\u4e0d\u52d5\u7523\u8ca9\u58f2\u696d\u7b49\u306eVAT\u975e\u9069\u7528\u696d\u7a2e\u306b\u306f\u3001<strong>\u300c\u7279\u5b9a\u4e8b\u696d\u7a0e(SBT\u30fbSpecific Business Tax)\u300d<\/strong>\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u9280\u884c\u696d\u30fb\u91d1\u878d\u696d<\/strong>: 3%<\/li>\n<li><strong>\u4e0d\u52d5\u7523\u58f2\u8cb7(5\u5e74\u4ee5\u5185\u58f2\u5374)<\/strong>: 3.3%<\/li>\n<li><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u95a2\u9023<\/strong>: 2.5-3%<\/li>\n<\/ul>\n<h2>\u4f1a\u8a08\u76e3\u67fb\u3068\u8ca1\u52d9\u5831\u544a<\/h2>\n<p>\u30bf\u30a4\u306e\u5168\u6cd5\u4eba\u306f<strong>\u300c\u30bf\u30a4\u516c\u8a8d\u4f1a\u8a08\u58eb(CPA)\u306b\u3088\u308b\u76e3\u67fb\u300d<\/strong>\u304c\u7fa9\u52d9\u3002\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u5546\u52d9\u7701\u30fb\u6b73\u5165\u5c40\u306b\u6bce\u5e74\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u76e3\u67fb\u8cbb\u7528<\/strong>: \u5e74\u959350,000-300,000\u30d0\u30fc\u30c4(\u898f\u6a21\u306b\u3088\u308b)<\/li>\n<li><strong>\u76e3\u67fb\u671f\u9650<\/strong>: \u4e8b\u696d\u5e74\u5ea6\u672b\u304b\u30894\u30f6\u6708\u4ee5\u5185<\/li>\n<li><strong>\u8a00\u8a9e<\/strong>: \u30bf\u30a4\u8a9e(\u82f1\u8a9e\u6dfb\u4ed8\u53ef)<\/li>\n<li><strong>BOI\u6cd5\u4eba<\/strong>: \u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092BOI\u306b\u3082\u63d0\u51fa<\/li>\n<\/ul>\n<h2>\u4f1a\u8a08\u4e8b\u52d9\u6240\u5229\u7528\u306e\u76f8\u5834|2026\u5e74\u7248<\/h2>\n<div class=\"tk-table-wrap\">\n<table class=\"tk-table\">\n<thead>\n<tr>\n<th>\u30b5\u30fc\u30d3\u30b9<\/th>\n<th>\u6708\u984d\/\u5e74\u984d<\/th>\n<th>\u5099\u8003<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6708\u6b21\u8a18\u5e33\u30fb\u6708\u6b21\u7a0e\u52d9(VAT\/WHT\/SSO)<\/td>\n<td>\u67088,000-30,000B<\/td>\n<td>\u53d6\u5f15\u6570\u3067\u5909\u52d5<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u8a08\u7b97<\/td>\n<td>\u67083,000-10,000B<\/td>\n<td>\u5f93\u696d\u54e1\u6570\u3067\u5909\u52d5<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u7a0e\u7533\u544a(\u4e2d\u9593+\u78ba\u5b9a)<\/td>\n<td>\u5e7430,000-100,000B<\/td>\n<td>\u2212<\/td>\n<\/tr>\n<tr>\n<td>\u4f1a\u8a08\u76e3\u67fb<\/td>\n<td>\u5e7450,000-300,000B<\/td>\n<td>\u898f\u6a21\u306b\u3088\u308b<\/td>\n<\/tr>\n<tr>\n<td>BOI\u7533\u8acb\u30b5\u30dd\u30fc\u30c8<\/td>\n<td>30-100\u4e07B<\/td>\n<td>1\u56de\u9650\u308a<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u8a2d\u7acb\u30b5\u30dd\u30fc\u30c8<\/td>\n<td>15-50\u4e07B<\/td>\n<td>1\u56de\u9650\u308a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>\u4e3b\u8981\u65e5\u7cfb\u4f1a\u8a08\u4e8b\u52d9\u6240<\/h3>\n<ul>\n<li><strong>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30bf\u30a4<\/strong>: \u5927\u624b\u30fbBOI\u7533\u8acb\u306b\u5f37\u3044<\/li>\n<li><strong>\u671d\u65e5\u30d3\u30b8\u30cd\u30b9\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/strong>: \u4e2d\u5805\u65e5\u7cfb\u30fb\u7a0e\u52d9\u4ee3\u884c<\/li>\n<li><strong>\u5c71\u7530&#038;\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u30bf\u30a4<\/strong>: \u5c71\u7530\u7a0e\u7406\u58eb\u6cd5\u4eba\u30bf\u30a4\u62e0\u70b9<\/li>\n<li><strong>Sabaijai Consulting<\/strong>: \u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u30fb\u30b3\u30b9\u30d1\u826f<\/li>\n<li><strong>BMC Asia<\/strong>: \u99d0\u5728\u54e1\u5411\u3051\u30fb\u30d0\u30f3\u30b3\u30af\u4e2d\u5fc3\u90e8<\/li>\n<\/ul>\n<h2>FAQ|\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<div class=\"tk-faq-item\">\n<h3>Q1. \u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082VAT\u767b\u9332\u304c\u5fc5\u8981?<\/h3>\n<p>\u306f\u3044\u3001<strong>\u5e74\u5546180\u4e07\u30d0\u30fc\u30c4\u8d85<\/strong>\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3082VAT\u767b\u9332\u7fa9\u52d9\u3042\u308a\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u3082\u30bf\u30a4\u56fd\u5185\u3067\u5e7418,000USD\u76f8\u5f53\u306e\u58f2\u4e0a\u304c\u3042\u308c\u3070\u5bfe\u8c61\u3002\u4f1a\u8a08\u4e8b\u52d9\u6240\u30b5\u30dd\u30fc\u30c8(\u67083,000-10,000B)\u3067\u6708\u6b21\u7533\u544a\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u73fe\u5b9f\u7684\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q2. SME(\u4e2d\u5c0f\u4f01\u696d)\u306e\u7a0e\u7387\u512a\u9047\u306f?<\/h3>\n<p>\u8cc7\u672c\u91d1500\u4e07B\u4ee5\u4e0b+\u5e74\u55463,000\u4e07B\u4ee5\u4e0b\u306eSME\u306f\u7d2f\u9032\u8ab2\u7a0e:<br \/>\n&#8211; \u7d14\u5229\u76ca30\u4e07B\u4ee5\u4e0b: <strong>0%<\/strong><br \/>\n&#8211; 30\u4e07B\u8d85-300\u4e07B\u4ee5\u4e0b: 15%<br \/>\n&#8211; 300\u4e07B\u8d85: 20%<br \/>\n\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30fb\u4e2d\u5c0f\u6cd5\u4eba\u306b\u6709\u5229\u306a\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q3. VAT 7%\u306f\u305a\u3063\u3068\u7d9a\u304f?<\/h3>\n<p>\u672c\u5247\u306f10%\u3060\u304c\u3001<strong>2026\u5e74\u73fe\u57287%\u8efd\u6e1b\u7a0e\u7387\u3092\u7d99\u7d9a\u9069\u7528\u4e2d<\/strong>\u30021992\u5e74\u304b\u3089\u8efd\u6e1b\u304c\u7d9a\u3044\u3066\u304a\u308a\u3001\u653f\u5e9c\u63aa\u7f6e\u3067\u5e74\u6b21\u5ef6\u9577\u3055\u308c\u3066\u3044\u307e\u3059\u3002<strong>10%\u3078\u306e\u5f15\u304d\u4e0a\u3052\u53ef\u80fd\u6027<\/strong>\u306f\u6642\u3005\u8b70\u8ad6\u3055\u308c\u308b\u304c\u3001\u5f53\u97627%\u7dad\u6301\u306e\u898b\u8fbc\u307f\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q4. \u6d77\u5916\u9001\u91d1\u6642\u306eWHT\u306f?<\/h3>\n<p>\u30b5\u30fc\u30d3\u30b9\u6599\u30fb\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fb\u5229\u606f\u7b49\u3092\u6d77\u5916\u6cd5\u4eba\u3078\u652f\u6255\u3046\u5834\u5408\u3001<strong>5-15%\u306eWHT(PND.54)<\/strong>\u3092\u6e90\u6cc9\u5fb4\u53ce\u3002\u65e5\u30bf\u30a4\u79df\u7a0e\u6761\u7d04\u3067\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u3042\u308a(7-10%)\u3002\u4e8b\u524d\u306b\u79df\u7a0e\u6761\u7d04\u9069\u7528\u7533\u8acb\u304c\u5fc5\u8981\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q5. \u99d0\u5728\u54e1\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f?<\/h3>\n<p>\u4f1a\u793e\u304c\u6bce\u6708\u7d66\u4e0e\u304b\u3089\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce(\u7d2f\u90325-35%)\u3002<strong>PND.1\u3067\u6708\u6b21\u7533\u544a<\/strong>(\u7fcc\u67087\u65e5\u307e\u3067)\u3002<strong>PND.1Kor<\/strong>\u3067\u5e74\u6b21\u7dcf\u62ec(1\u6708\u672b)\u3002\u8a73\u7d30\u306f\u5225\u8a18\u4e8b\u300c\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u5b8c\u5168\u30ac\u30a4\u30c9\u300d\u53c2\u7167\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q6. \u7533\u544a\u9045\u5ef6\u30fb\u8aa4\u308a\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f?<\/h3>\n<p>VAT\u30fbWHT\u9045\u5ef6: <strong>1.5%\/\u6708\u306e\u8ffd\u5fb4\u91d1+\u7f70\u91d11,000-2,000B<\/strong>\u3002\u6cd5\u4eba\u7a0e\u9045\u5ef6: <strong>1.5%\/\u6708+\u7f70\u91d1<\/strong>\u3002\u8aa4\u7533\u544a\u306f\u6700\u59272\u500d\u306e\u7f70\u91d1\u3002\u4f1a\u8a08\u4e8b\u52d9\u6240\u30b5\u30dd\u30fc\u30c8\u3067\u30df\u30b9\u4e88\u9632\u304c\u9244\u5247\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q7. \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5f71\u97ff\u306f?<\/h3>\n<p>\u30bf\u30a4\u306f<strong>2019\u5e74\u304b\u3089\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236(TP)<\/strong>\u5c0e\u5165\u3002\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u8981\u6c42\u3002\u5e74\u9593\u53ce\u51652\u5104\u30d0\u30fc\u30c4\u8d85\u306e\u6cd5\u4eba\u306f<strong>\u300c\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u300d\u300c\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u300d\u300cCountry-by-Country\u5831\u544a\u300d<\/strong>\u63d0\u51fa\u7fa9\u52d9\u3042\u308a\u3002<\/p>\n<\/div>\n<div class=\"tk-faq-item\">\n<h3>Q8. \u4f1a\u8a08\u76e3\u67fb\u306f\u5fc5\u9808?<\/h3>\n<p>\u306f\u3044\u3001<strong>\u5168\u6cd5\u4eba(BOI\u30fb\u901a\u5e38)\u304c\u76e3\u67fb\u5fc5\u9808<\/strong>\u3002\u30bf\u30a4\u516c\u8a8d\u4f1a\u8a08\u58eb(CPA)\u306b\u3088\u308b\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u5546\u52d9\u7701\u30fb\u6b73\u5165\u5c40\u3078\u6bce\u5e74\u63d0\u51fa\u3002<strong>\u5e74\u9593\u76e3\u67fb\u8cbb\u752850,000B\u301c<\/strong>(\u5c0f\u898f\u6a21)\u3002\u65e5\u7cfb\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u6d3b\u7528\u304c\u4e00\u822c\u7684\u3002<\/p>\n<\/div>\n<h2>\u30bf\u30a4\u30af\u30e9\u30b7\u306e\u95a2\u9023\u8a18\u4e8b<\/h2>\n<div class=\"tk-related-cards\">\n<a href=\"https:\/\/www.hukugyo.website\/mike\/thailand-tax-filing-pnd91-complete-guide\/\" class=\"tk-related-card is-cat-tax\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u7a0e\u91d1\u30fb\u4fdd\u967a<\/div>\n<div class=\"tk-related-card-title\">\u30bf\u30a4\u78ba\u5b9a\u7533\u544a(PND91)\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a><br \/>\n<a href=\"https:\/\/www.hukugyo.website\/mike\/thailand-boi-company-establishment-complete-guide\/\" class=\"tk-related-card is-cat-work\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u4ed5\u4e8b\u30fb\u30ad\u30e3\u30ea\u30a2<\/div>\n<div class=\"tk-related-card-title\">\u30bf\u30a4BOI\u6cd5\u4eba\u8a2d\u7acb\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a><br \/>\n<a href=\"https:\/\/www.hukugyo.website\/mike\/thailand-social-security-health-insurance-complete-guide\/\" class=\"tk-related-card is-cat-medical\"><\/p>\n<div class=\"tk-related-card-body\">\n<div class=\"tk-related-card-cat\">\ud83d\udcc2 \u533b\u7642\u30fb\u5065\u5eb7<\/div>\n<div class=\"tk-related-card-title\">\u30bf\u30a4\u793e\u4f1a\u4fdd\u967a(SSO)\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n<div class=\"tk-related-card-meta\"><span>\ud83d\udc68\u200d\ud83d\udcbc \u99d0\u5728\u54e1<\/span><\/div>\n<\/div>\n<p><\/a>\n<\/div>\n<div class=\"tk-line-cta\">\n<h3>\u30bf\u30a4\u751f\u6d3b\u306e\u6700\u65b0\u60c5\u5831\u3092LINE\u3067\u53d7\u3051\u53d6\u308b<\/h3>\n<p>\u7a0e\u52d9\u30fb\u6cd5\u52d9\u30fb\u7d4c\u7406\u60c5\u5831\u3092\u67082\u56de\u304a\u5c4a\u3051\u3002<\/p>\n<p><a href=\"https:\/\/lin.ee\/VI5ioNu\" class=\"tk-line-button\">LINE\u53cb\u3060\u3061\u8ffd\u52a0<\/a>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>\u30102026\u5e74\u7248\u3011\u30bf\u30a4\u6cd5\u4eba\u7a0e\u30fbVAT\u767b\u9332\u5b8c\u5168\u30ac\u30a4\u30c9|\u7a0e\u738720%\u30fb\u7533\u544a\u671f\u9650\u30fb\u6e90\u6cc9\u5fb4\u53ce \ud83d\udcc5 \u66f4\u65b0: 2026-05-15 \ud83d\udccd \u30bf\u30a4\u6b73\u5165\u5c40 \ud83d\udcbc \u6cd5\u4eba\u7a0e 20% \/ VA\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[1060,1059,1061,1062,756,1063],"class_list":["post-472","post","type-post","status-publish","format-standard","hentry","category-tax","tag-vat","tag-1059","tag-1061","tag-1062","tag-756","tag-1063"],"_links":{"self":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/comments?post=472"}],"version-history":[{"count":1,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/472\/revisions"}],"predecessor-version":[{"id":600,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/posts\/472\/revisions\/600"}],"wp:attachment":[{"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/media?parent=472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/categories?post=472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hukugyo.website\/mike\/wp-json\/wp\/v2\/tags?post=472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}