shall come from SET's money or liquid assets, (3) the SET shall make an annual contribution to the CMDF at an amount not less than 90 percent of the SET's net income after tax and deduction of reserve for

investment allocation, tax deduction calculation, and post-retirement financial adequacy calculation;          (2) Mutual fund information: Helping investors to understand various types of mutual funds and

EMM Consulting to use their services and investment advice to tranform his pension fund abroad into investment to gain tax benefits and long-term returns. The investor proceeded accordingly and suffered

funds from overseas to make investment based on his advice for the sake of tax benefits and long-term return. The investors followed his advice but suffered loss.? Mr. Malpass was not licensed to operate

Fund, the Social Securities Fund, provident funds; or juristic persons established under Thai law that are exempted from revenue tax, such as, foundations and temples, etc.     

ภาษีเงินได้จากการขายหลักทรัพย์ (Capital Gain Tax) ที่จดทะเบียนในตลาดหลักทรัพย์ในกลุ่มประเทศอาเซียนที่มีการซื้อขายผ่านระบบของตลาดหลักทรัพย์แห่งประเทศไทย  การยกเว้นภาษีดังกล่าวทำให้เกิดความเท่าเทียมกันใน

0.4% Earning before interest and tax 60.96 87.25 -26.29 -30.1% 198.28 253.44 -55.16 -21.8% Financial expenses -1.67 -1.22 -0.45 36.9% -4.30 -4.25 -0.05 1.2% Share of income from investment in associate

155.02 101.48 65.46% Selling expenses 30.19 15.79 14.39 91.13% Administrative expenses 75.07 67.23 7.84 11.67% Finance cost 3.73 3.51 0.23 6.42% Profit before income tax expenses 307.62 147.01 160.61

to pay for the building constructions and machines; because the Company began exercising BOI tax privilege, which exempts the corporate income tax for the revenue from the new factory, the tax expense

200.41 15.10 271.24 9.96 194.55 14.50 77.01 38.43 Administrative expenses 88.77 3.28 51.79 3.90 88.57 3.25 50.95 3.80 36.98 71.40 Profit before financing costs and income tax expense 577.35 21.32 203.93