include allowing expenses for hiring consultants and/or reviewers to be used as deductions for filing fees related to the registration statement and the annual registration statement for companies that

deductions of up to 30 percent of their assessable income, at an amount not exceeding 100,000 baht, for investments in Thailand ESG Funds. This includes the exemption of taxes on capital gain or benefits

investment units in the portion yet to satisfy the minimum of 5 year investment.The said action was a violation of conditions prescribed by the Revenue Department, causing the client to pay back tax deductions

Categories and Tax benefits: Category 1: General investors can subscribe to Thai ESGX from May 2 to June 30, 2025, and can claim tax deductions of up to 30 percent of their assessable income, capped at THB

instance, an investor who transfers LTF units into a Thai ESGX fund worth 380,000 baht can claim tax deductions as follows: 300,000 baht in 2025, and 20,000 baht per year from 2026 to 2029. 

mutual funds, for instance, tax exemption on capital gain, and tax deductions for investment in long-term equity funds (LTFs). These privileges allow investors to obtain higher returns, which in turn

profit from normal operations. (After deducting special tractions) (Millions Baht) Transaction 31 May, 2018 31 May, 2017 Net profit (loss) (302.53) 167.73 Deductions 1. Reserve for doubtful accounts

Calculation Formula 2. Net Profit after deductions by the ordinary business operation and tax = (Sum of percentage of shares to be acquired x Net profit after deduction of tax of the selling company) x 100

decrease in the accrued cost in construction project (calculated as accounting standard). The decrease is mainly from equipment requisition, engineering service fees and advance deposit deductions. • Long

deductions by the ordinary business operation and tax N/A 3. Total Value of Consideration 2.17% 4. Value of Securities issued by the Company as consideration for the assets to be acquired N/A 4.3) Calculation