income, subsidies from the Stock Exchange of Thailand, investment revenue and others. All criminal fines from offence cases under the law enforcement are to submit to the Ministry of Finance as revenue to
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
, subsidiary, associate company do? Is it a product or a service? From which business is the major income derived? How is the trend of the industry? Can the company compete with other business competitors? Are
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*
the Revenue Code. To be able to certify the financial statements of an issuing company, an Auditor must obtain an approval from the SEC. See the SEC-Approved Auditor List . An Auditor has the duty
million Baht. Investment locations: unlimited (Thailand included). Qualified infrastructure assets for investment: the same criteria as applied for IFF. In case the combined value of the completed, income
fund shall pay a dividend to the unitholders, in the case that the fund received dividend income from investment in : (1.1) Property funds (type 1 fund) or the domestic REITs ; (1.2) Foreign REITs or