ordinary persons up to 10 years from the fund's registration date (currently, a 10% dividend tax is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific
independence from the profession in the same way as specified by IOSCO. To support competitiveness of Thai listed companies and improvement of financial statements to conform to the international standards, the
relations The type and amount of transaction Whether it is a market price or a fair price Whether the conditions are in accordance with ordinary business Necessity and reasonableness / opinion of the Audit