actual investment amount, but not exceeding 200,000 baht, from annual assessable income as an additional personal income tax allowance, separate from the tax allowance for investment in SSF regular, and
% of net asset value in listed securities on the Stock Exchange of Thailand. Investors are permitted to deduct an actual investment amount, but not exceeding 200,000 baht, from annual assessable income
course of business. As a matter of fact such revenues were classified as other incomes from acting as agent for selling of goods and rendering services. The revenues were not generated from the actual
. As a result, JKN’s financial statements reflected inflated revenue and liabilities. Additionally, it was found that royalty payables were recorded inaccurately, not corresponding to the actual
baht, and subsequently resold those shares to CMO for 65 million baht, a price significantly higher than the actual market value, causing damage to the company. In addition, the aforementioned act of Mr
benefit, the actual price was 40 million baht. Therefore, their acts were considered that they dishonestly violated duties as well as obtained unlawful gains for themselves or another person and caused