discrepancy in corporate income tax calculation for tax privileges granted by the Board of Investment (BOI) in which the practice of the Revenue Department shall be followed as announced by the Ministry of

subsidiary’s net assets for the amount of THB 343.72 million. This discrepancy was deducted in shareholders' equity as changes of the proportion of subsidiary. 31 Mar. 31 Mar. 31 Dec. Mar 19 - Mar 19 - Unit

based on the market price on the date of arrival of the goods. Resulting in significant losses in the export of fresh fruits. In this regard, the business practices allow the group of companies to have

the COVID-19 epidemic which has resulted in a substantial decrease in the number of tourist arrival in Thailand. As a consequence, the occupancy rate in the first quarter of 2020 decreased compared to

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mainly from higher international tourist arrivals, especially from India, Japan, South Korea, the ASEAN region, and recovery in Chinese tourist arrivals as a result of an extension for visa-on-arrival fee

attributed mainly by number of factors, namely 1.) Growth in Tourism sector from visa-on-arrival measure and Hong Kong disturbance which reflects an increasing in tourists 2.) Government spending for

: International Air Transport Association). Thailand tourism industry in fourth quarter of 2018 grew at 4.9 percent. Tourist arrival from Southeast Asia region had the highest growth at 20.4 percent, followed by

from slow investment from private sector and export sector. Additionally, Thailand’s tourism has shown slow pace from a drop in international tourist arrival, especially Chinese tourists (Source: The

Transport Association). In terms of the Thailand tourism industry in the second quarter of 2018, the number of international tourist arrival to Thailand increased by 9.1 percent, compared to the same period