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{"id":838,"date":"2015-09-14T15:38:17","date_gmt":"2015-09-14T15:38:17","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e3%81%ae%e7%a8%8e%e5%8b%99%e4%b8%8a%e6%90%8d%e9%87%91%e4%b8%8d%e7%ae%97%e5%85%a5%e7%a7%91%e7%9b%ae%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-add-back-expense-in-thailand\/"},"modified":"2021-09-29T22:31:48","modified_gmt":"2021-09-29T22:31:48","slug":"thailand-add-back-expense-in-thailand","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-add-back-expense-in-thailand\/","title":{"rendered":"\u30bf\u30a4\u306e\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u79d1\u76ee\u306b\u3064\u3044\u3066\/Add back expense in Thailand"},"content":{"rendered":" <\/p>\n
\u4eca\u9031\u306f\u3001\u30bf\u30a4\u306e\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u79d1\u76ee\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n
<\/p>\n
Q.<\/p>\n
\u30bf\u30a4\u3067\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308b\u79d1\u76ee\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
What is the account that the company cannot record as deductible expense in Thailand?<\/p>\n
<\/p>\n
A.<\/p>\n
\u30bf\u30a4\u306e\u6b73\u5165\u6cd5\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308b\u4e3b\u306a\u79d1\u76ee\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n
<\/p>\n
The accounts that the company cannot record as deductible expense in Thailand are like below;<\/p>\n
\u30fb\u4ea4\u969b\u8cbb\/Entertainment Expense<\/p>\n
\u4ea4\u969b\u8cbb\u306f\u3001\u640d\u91d1\u7b97\u5165\u53ef\u80fd\u306a\u91d1\u984d\u306f\u6700\u5927\u30671,000\u4e07\u30d0\u30fc\u30c4\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u5177\u4f53\u7684\u306b\u306f\u3001\u5e74\u9593\u7dcf\u53ce\u76ca\u306a\u3044\u3057\u306f\u6255\u8fbc\u8cc7\u672c\u91d1\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u65b9\u306e0.3\uff05\u3001\u306a\u3044\u3057\u306f1,000\u4e07\u30d0\u30fc\u30c4\u306e\u3044\u305a\u308c\u304b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
The maximum amount for deductible expense for entertain expense is 10 million THB. Specifically, whichever lower 10million or 0.3% of whichever higher annual revenue or paid up capital.<\/p>\n
<\/p>\n
\u30fb\u8eca\u4e21\u306b\u304b\u304b\u308b\u30ea\u30fc\u30b9\u6599\/Lease fee for passenger car<\/p>\n
\u4e57\u7528\u8eca\u306b\u3064\u3044\u3066\u306f\u30011\u30f6\u6708\u3042\u305f\u308a3\u4e076\u5343\u30d0\u30fc\u30c4\u307e\u3067\u640d\u91d1\u7b97\u5165\u3068\u306a\u308a\u3001\u8d85\u3048\u305f\u91d1\u984d\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
For lease fee of passenger car, the company can record up to 36,000THB as deductible expense, and the amount exceeded 36,000THB is not deductible expense.<\/p>\n
<\/p>\n
\u30fb\u8cb8\u5012\u640d\u5931\/Bad Debt Expense<\/p>\n
\u8cb8\u5012\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u91d1\u984d\u306b\u3088\u3063\u3066\u8981\u4ef6\u304c\u7570\u306a\u308a\u3001\u88c1\u5224\u6240\u304b\u3089\u306e\u66f8\u9762\u306e\u5165\u624b\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u304c\u4e0d\u53ef\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
The company can record deductible expense only if the company meets several criterion for bad debt expense. The company need to obtain the letter from the court, and specific criteria is depends on the amount of bad debt expense. In case the company doesn’t meet criteria, they need to record it as bad debt expense.<\/p>\n
<\/p>\n
\u7279\u306b\u3053\u306e3\u3064\u304c\u65e5\u672c\u3068\u76f8\u9055\u304c\u3042\u308b\u70b9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6c7a\u7b97\u51e6\u7406\u3067\u6ce8\u610f\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n
Especially, there are three accounts that the regulation for deductible expense is different.<\/p>\n
<\/p>\n
\u4ee5\u4e0a<\/p>\n
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n
\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n
nagasawa.naoki@tokyoconsultinggroup.com<\/a><\/p>\n![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u4eca\u9031\u306f\u3001\u30bf\u30a4\u306e\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u79d1\u76ee\u306b\u3064\u3044\u3066\u3067\u3059\u3002 Q. \u30bf\u30a4\u3067\u7a0e\u52d9\u4e0a\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u306a\u308b\u79d1\u76ee\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 What is the account that the c […]","protected":false},"author":1,"featured_media":2273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[21,23],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/kaikei.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-dw","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/838"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=838"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/838\/revisions"}],"predecessor-version":[{"id":1421,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/838\/revisions\/1421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2273"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}