Go to
By Bus
Air-conditioned buses depart from Bangkok's Mochit 2 Bus Terminal to Sukhothai daily between 9.45 a.m. and 10.20 p.m.,frequently during the morning. The journey takes 7 hours. Call 0 2936 2852-66 or visit www.transport.co.th for more information. Private bus companies which operate daily bus services to Sukhothai are such as Win Tour (Tel: 0 2936 3753 or 0 5561 1039), Phitsanulok Yan Yon (Tel: 0 2936 2924-5, 0 5525 8647) Sukhothai Bus Terminal (Tel: 0 5561 3296)
By Rail
There are no trains going directly to Sukhothai. One may travel by train to Phitsanulok and then take a local bus to Sukhothai, about 59 kilometres away. Contact Bangkok Railway Station Tel. 1690, 02223 7010, 0 2223 7020 or visit www.railway.co.th for more information.
By Air
Bangkok Airways flies from Bangkok to Sukhothai daily for 1-hour journey. Sukhothai Airport is about 40 kilometres north of the town. For more information, call 0 2265 5678, 0 2265 5555 or 0 5564 7224-5 or visit www.bangkokair.com
Distances from Amphoe Mueang to Other Districts
Si SamrongKong KrailatKhiri MatBan Dan Lan HoiSawankhalokSi NakhonSi SatchanalaiThung Saliam 2021222838546768 kms.kms.kms.kms.kms.kms.kms.kms.
Distances from Sukhothai to Neighbouring Provinces
PhitsanulokKamphaeng PhetTakUttaraditPhraeLampang
การเดินทาง
รถยนต์ จากกรุงเทพฯ สามารถเดินทางได้ 2 เส้นทาง คือ
จากทางหลวงหมายเลข 1 ผ่านจังหวัดนครสวรรค์ และกำแพงเพชร เข้าสู่ทางหลวงหมายเลข 101 ผ่านอำเภอพรานกระต่าย และอำเภอคีรีมาศ เข้าสู่จังหวัดสุโขทัย รวมระยะทาง 440 กิโลเมตร
จากทางหลวงหมายเลข 1 ไปจนถึงประมาณกิโลเมตรที่ 50 บริเวณแยกอำเภอบางปะอิน จังหวัดพระนครศรีอยุธยา แล้วเข้าเส้นทางหลวงหมายเลข 32 ผ่านจังหวัดพระนครศรีอยุธยามุ่งสู่นครสวรรค์ แล้วเข้าทางหลวงหมายเลข 117 ตรงเข้าจังหวัดพิษณุโลก แล้วใช้ทางหลวงหมายเลข 12 เข้าสู่จังหวัดสุโขทัย รวมระยะทาง 427 กิโลเมตร
รถโดยสารประจำทาง บริษัท ขนส่ง จำกัด มีรถโดยสารทั้งแบบธรรมดา และปรับอากาศ ออกจากสถานีขนส่ง หมอชิต ถนนกำแพงเพชร 2 ทุกวัน ใช้เวลาเดินทางประมาณ 7 ชั่วโมง สอบถามรายละเอียดเพิ่มเติมได้ที่ โทร. 0 2537 8055-6, 0 2936 2852-66 สถานีขนส่งจังหวัด โทร. 0 5561 3296 และ www.transport.co.th
นอกจากนี้ยังมีบริษัทเดินรถเอกชนวิ่งบริการ ได้แก่ บริษัท วินทัวร์ จำกัด โทร. 0 5561 1039 กรุงเทพฯ โทร. 0 2936 3753 บริษัท พิษณุโลกยานยนต์ จำกัด โทร. 0 5525 8647, 0 5525 8941 กรุงเทพฯ โทร. 0 2936 2924-5
รถไฟ การรถไฟแห่งประเทศไทย มีขบวนรถด่วน และรถเร็วออกจากสถานีรถไฟหัวลำโพง ไปลงที่สถานีพิษณุโลกทุกวัน แล้วเดินทางต่อโดยรถประจำทางไปจังหวัดสุโขทัยอีกประมาณ 59 กิโลเมตร สอบถามรายละเอียดเพิ่มเติมได้ที่หน่วยบริการเดินทาง โทร. 1690, 0 2220 4334, 0 2220 4444 www.railway.co.th
เครื่องบิน บริษัท การบินกรุงเทพ จำกัด มีเที่ยวบินตรงไปสุโขทัย สอบถามรายละเอียดเพิ่มเติมได้ที่ โทร. 0 2265 5678, 0 2265 5555 สาขาสุโขทัย โทร. 0 5564 7224-5 www.bangkokair.com และ บริษัท การบินไทย จำกัด (มหาชน) มีเที่ยวบินจากกรุงเทพฯ ไปลงที่จังหวัดพิษณุโลกทุกวัน โทร 0 2356 1111, 0 2628 2000 และ 0 2288 7000 แล้วเดินทางไปสุโขทัยต่อโดยรถยนต์ สอบถามเที่ยวบินเพิ่มเติมได้ที่ โทร. 1566, 0 2280 0060, 0 2628 2000 สาขาพิษณุโลก โทร. 0 5524 2971-2 www.thaiairways.com
วันเสาร์ที่ 31 พฤษภาคม พ.ศ. 2551
General in formation Sukhothai ข้อมูลสุโขทัย
Found in the 13th century, Sukhothai (literally means Dawn of Happiness) was the first truly independent Thai Kingdom, which enjoyed a golden age under King Ramkhamhaeng, credited with creating the Thai alphabet. The superb temples and monuments of this great city have been lovingly restored in Sukhothai Historical Park, a UNESCO World Heritage Site and a must-see for all travellers.
Sukhothai is located on the lower edge of the northern region, 427 kilometres north of Bangkok or some 298 kilometres south of Chiang Mai. The province covers some 6,596 square kilometres and is divided into 9 Amphoes: Muang Sukhothai, Ban Dan Lan Hoi, Khiri Mat, Kong Krailat, Sawankhalok, Si Nakhon, Si Samrong, Si Satchanalai and Thung Saliam.
HISTORICAL BACKGROUND
Sukhothai was the first kingdom of the Thais in this peninsula. Two princes-Pho Khun Pha Muang and Pho Khun Bang Klang Hao combined their forces and fought the Khmers who commanded an extensive empire throughout this part of the world.
They drove the Khmers out of Sukhothai, a major frontier post of the Khmer Empire, and established it as their capital in 1238. Pho Khun Bang Klang Hao, urged by the people to be king, was enthroned with the royal title of Pho Khun Si Indrathit.
King Si Indrathit had two sons-Pho Khun Ban Mueang and Pho Khun Ramkhamhaeng. After his death, Pho Khun Ban Mueang succeeded him. His brother, Pho Khun Ramkhamhaeng, ascended the throne in 1278 and reigned for forty years. He was Thailand's first great king.
One of Thailand's finest warriors, King Ramkhamhaeng made Sukhothai a powerful and extensive kingdom which included many parts of what are today neighbouring countries. A number of ancient cities paid him tribute.King Ramkhamhaeng opened direct political relations with China and made two trips to China - the first in 1282 to visit Emperor Kublai Khan and the second in 1300 after Kublai Khans death.
From the second visit, he brought back Chinese artisans who taught the Thais the art of pottery. Today, the old Sangkhalok Potteries are eagerly sought by collectors.
A major achievement of King Ramkhamhaeng was the revision of various forms of Khmer alphabets into a system suitable for the writing of Thai words. The alphabet that he invented in 1283 was essentially the same as that in use today.During his reign, there was prosperity and happiness. There was water in the paddy-fields and fish in the water.
A stone inscription reads in part, This Muang Sukhothai is good. In the water there are fish; in the field there is rice. The ruler does not levy a tax on the people who travel along the road together, leading their oxen on the way to trade and riding their horses on the way to sell. Whoever wants to trade in elephants, so trades. Whoever wants to trade in horses, so trades. Whoever wants to trade in silver and gold, so trades.
King Ramkhamhaeng also promoted religion and culture, and through his efforts, Buddhism progressed among the people. Inspirational faith gave birth to classic forms of Thai religious arts. Images of the Lord Buddha sculptured during the Sukhothai Era are cultural treasures which impart a feeling of peace and serenity.
A total of eight kings ruled Sukhothai. The gradual decline of Sukhothai occurred during the reigns of the last two kings. The end of this first Thai kingdom occurred in 1365 when it became a vassal state of Ayutthaya, a young and rising power to the south. Ayutthaya became the capital of Thailand before Thon Buri and Bangkok.
The Website for Sukhothai, Si Satchanalai, and Kamphaeng Phet คำขวัญของจังหวัดสุโขทัย "มรดกโลกล้ำเลิศ กำเนิดลายสือไทย เล่นไฟลอยกระทง ดำรงพุทธศาสนา งามตาผ้าตีนจก สังคโลก ทองโบราณ สักการแม่ย่า พ่อขุน รุ่งอรุณแห่งความสุข" คำขวัญของจังหวัดสุโขทัย "มรดกโลกล้ำเลิศ กำเนิดลายสือไทย เล่นไฟลอยกระทง ดำรงพุทธศาสนา งามตาผ้าตีนจก สังคโลก ทองโบราณ สักการแม่ย่า พ่อขุน รุ่งอรุณแห่งความสุข"
Sukhothai is located on the lower edge of the northern region, 427 kilometres north of Bangkok or some 298 kilometres south of Chiang Mai. The province covers some 6,596 square kilometres and is divided into 9 Amphoes: Muang Sukhothai, Ban Dan Lan Hoi, Khiri Mat, Kong Krailat, Sawankhalok, Si Nakhon, Si Samrong, Si Satchanalai and Thung Saliam.
HISTORICAL BACKGROUND
Sukhothai was the first kingdom of the Thais in this peninsula. Two princes-Pho Khun Pha Muang and Pho Khun Bang Klang Hao combined their forces and fought the Khmers who commanded an extensive empire throughout this part of the world.
They drove the Khmers out of Sukhothai, a major frontier post of the Khmer Empire, and established it as their capital in 1238. Pho Khun Bang Klang Hao, urged by the people to be king, was enthroned with the royal title of Pho Khun Si Indrathit.
King Si Indrathit had two sons-Pho Khun Ban Mueang and Pho Khun Ramkhamhaeng. After his death, Pho Khun Ban Mueang succeeded him. His brother, Pho Khun Ramkhamhaeng, ascended the throne in 1278 and reigned for forty years. He was Thailand's first great king.
One of Thailand's finest warriors, King Ramkhamhaeng made Sukhothai a powerful and extensive kingdom which included many parts of what are today neighbouring countries. A number of ancient cities paid him tribute.King Ramkhamhaeng opened direct political relations with China and made two trips to China - the first in 1282 to visit Emperor Kublai Khan and the second in 1300 after Kublai Khans death.
From the second visit, he brought back Chinese artisans who taught the Thais the art of pottery. Today, the old Sangkhalok Potteries are eagerly sought by collectors.
A major achievement of King Ramkhamhaeng was the revision of various forms of Khmer alphabets into a system suitable for the writing of Thai words. The alphabet that he invented in 1283 was essentially the same as that in use today.During his reign, there was prosperity and happiness. There was water in the paddy-fields and fish in the water.
A stone inscription reads in part, This Muang Sukhothai is good. In the water there are fish; in the field there is rice. The ruler does not levy a tax on the people who travel along the road together, leading their oxen on the way to trade and riding their horses on the way to sell. Whoever wants to trade in elephants, so trades. Whoever wants to trade in horses, so trades. Whoever wants to trade in silver and gold, so trades.
King Ramkhamhaeng also promoted religion and culture, and through his efforts, Buddhism progressed among the people. Inspirational faith gave birth to classic forms of Thai religious arts. Images of the Lord Buddha sculptured during the Sukhothai Era are cultural treasures which impart a feeling of peace and serenity.
A total of eight kings ruled Sukhothai. The gradual decline of Sukhothai occurred during the reigns of the last two kings. The end of this first Thai kingdom occurred in 1365 when it became a vassal state of Ayutthaya, a young and rising power to the south. Ayutthaya became the capital of Thailand before Thon Buri and Bangkok.
The Website for Sukhothai, Si Satchanalai, and Kamphaeng Phet คำขวัญของจังหวัดสุโขทัย "มรดกโลกล้ำเลิศ กำเนิดลายสือไทย เล่นไฟลอยกระทง ดำรงพุทธศาสนา งามตาผ้าตีนจก สังคโลก ทองโบราณ สักการแม่ย่า พ่อขุน รุ่งอรุณแห่งความสุข" คำขวัญของจังหวัดสุโขทัย "มรดกโลกล้ำเลิศ กำเนิดลายสือไทย เล่นไฟลอยกระทง ดำรงพุทธศาสนา งามตาผ้าตีนจก สังคโลก ทองโบราณ สักการแม่ย่า พ่อขุน รุ่งอรุณแห่งความสุข"
วันพุธที่ 23 มกราคม พ.ศ. 2551
Su Kho Thai สุโขทัย
Bussiness Information :
THAILAND,with a population of 64 million puls, and covering a land area of 513,115 sq km (about the same size as France) receives more than 12 million tourists, including business tourists and visitors to MICE (metings, incentives, conventions, exhibitions) events per year. Foreign investment continues to increase, and in 2006 Thailand's GDP grew by nearly six percent. Time difference is GMT + 7 hours. Head of Bhuimibol Adulyadej, rama IX
GENERAL INFORMATION :
CURRENCY - Thai Baht, with an approximate exchange rate of Bt34 to the US$ (October 2007) comes in denominations of 1,000(grey); 500(purple); 100(red); 50(blue); 20(green); 10(brown). Coins are minted in values of 10; 5; 1; 50 and 25 satang.
TELEPHONES - International Direct Dialling (IDD) is available in most areas. There are two telecom companies, the TOT (Telephone Organisation of Thailand), and the CAT (Communications Authority of Thailand). Independent service providers for mobile telephones include AIS,DTAC; Hutch-True;
MEDIA - There are currently three English language daillies in Thailand, The Banfkok Post, The Nation, and Business Day. Several radio stations broadcast in English.
National TV Channels 3,5,7,9,11, plus independent tiTV, and cable operator UBC for programmes in English.
POSTAL SERVICES - The Head Post Office (on Charoen Krung road, near the Oriental and Royal Orchid Sheraton Hotels) is open from 08.00a.m. to 12.00 p.m. on Saturdays.
GOVERNMENT STORES - Open from 8 a.m.- noon and again from 1-4:30 p.m.,Monday to Friday.
DEPARTMENT STORES - Are found in all urban areas, and are open seven days a week from 10.00 to 21.00. Thai and international branded names.
USEFUL TELEPHONE NUMBERS :
Directory Enquiries - 1133
Long Distance Service - 100
IDD...001+ Country Code+Area Code+
Plus Phone Number Tourist Police - 195, 1699 (Bangkok)
Bangkok International Airport (Don Muang) Tel: [02]535-111
Bangkok International Airport (Suvarnabhumi) Tel: [02]132-1888
BUSINESS/INVESTOR INFORMATION :
BANKS - There are 17 Thai banks with branches throughout the country. They are open from 8:30 a.m. in the morning to 4:30 p.m. in the afternoon. (Monday - friday)
CREDIT CARDS - All recognised major credit cards are generally accepted in outlets and hotels all over the country.
American Express - 273 0022, 273 0044
Diner's Club - 238 3660
Mastercard - 001 8001 18 870663
Visa - 273 7448, 273 7449
VISA REQUIREMENTS ;
* Transit visa - single entry Bt. 800 - 30 days
* Tourist visa - single entry Bt. 1,000 - 30-60 days
* Non immigrant visa - single entry Bt. 2,000 - 90 days
* Non immigrant visa - multiple entry for use with in one year Bt. 5,000
* Diplomatic visa and Official visa - 90 days
* Courtesy visa - 90 days
* Visa on Arrival - 15 days
* Visa Exemption
- Diplomatic and Official passport -30-90 days
- Ordinary passport -30-90 days
- APEC business travel card -90 days
- Aliens entering for a temporary stay on confor ence purpose or international tournament hosted by Thai government -30 days
- Application for visa extension Bt. 1,900
- Application for a single Re entry Permit Bt. 1,000
- Application for a multiple Re entry Permit Bt. 3,800
- Application for a Residence Permit Bt. 7,600
BOARD OF INVESTMENT :
Through the Broard of Investment, the government offers a range of tex incentives, support services and import duty concessions to an extensive list of businesses that are regarded as priority or promoted industries. The BOI, as an investment promotion agency, remains committed to provide not only up-to-date information on various investment opportunities available throughout Thailand, but also to provide attractive incentives, services, and benefits to both existing and potential investors. www.boi.go.th/english Tel:(66 2) 537 8111-55
DEPT. OF EXPORT PROMOTION :
The Department of export Promotion (DEP) provides invaluable support and a host of other important services to international and local businessmen. The DEP is entrusted with the following duties and responsibilities: To promote and expand the market for Thai exports in goods and services by penetrating new markets and to preserve existing ones; to develop and perform activities that promote trade and increase the competitiveness of the export sector, to build a positive image of Thai goods and services, and thereby increase the market's confidence in Thai products, in terms of quality.
The DEP provides Thai manufacturers and exporters, as well as foreign importers, with trade information services.
The DEP also operates a permanent exhibition centre, the Trade Mart, on Ratchadaphisex Road. www. thaitrade.com Tel: (66 2) 5115066
INDUSTRIAL ESTATES AUTHORITY :
The IEAT is the government mechanism for national development, attracting investment and generating employment. At present it accommodates about 2,494 factories, efficiently organized in a systematic, orderly fashion. This represents an investment of 1.2 trillion baht (roughly 27 billion US dollars), and employment of 376,751 people. The IEAT has developed mechanisms for spreading growth and economic progress throughout the country. There are 30 industrial estates in 13 provinces in all regions of Thailand, covering three districts, supported by the Thailand Board of Investment (BOI). www. ieat.go.th Tel: (66 2) 365 9699
STOCK EXCHANGE OF THAILAND (SET) :
The SET is designed to be a liquid secondary market for securities to raise funds and win confidence from all stakeholders.
www.set .or.th/en Tel: 02 229 2000
TAXATION :
Corporate Income Tax Juristic companies and partnerships organised under Thai law are subject to income tax on income earned from sources within and outside of Thailand. The definition of juristic companies and partnerships for income tax purposes are broader than those under the Civil and Commercial Code. Juristic companies and partnerships for income tax purposes include, but are not limited to:
- private and public limited companies
- registered ordinary and limited partnerships
- joint ventures
- foundations and associations.
A branch of a foreign corporation is taxed only on income derived form sources within Thailand. Tax is imposed on the net profits of juristic companies and partnerships, ascertained in accordance with generally accepted accounting principles, subject to conditions imposed by the Revenue Code of Thailand.
VALUE ADDED TAX (VAT) :
VAT 7 percent on the value of goods sold and services rendered at every level, including on importation. Certain categories of goods and services (eg exports) are to zero percent. In addition, other categories of goods and services (eg sales of agricultural products) are exempt from VAT.
WORK PERMIT :
A foreign citizen is legally able to work in Thailand if he or she has a proper passport visa, a valid work permit, and the individual performs no work which violates the Alien Employment Act BE 2521 (AD 1978). Established governmental procedures exist which allow a non-Thai national or alien to obtain all of the requisite approvals for legally performing work in Thailand. Before applying the person must hold a non- immigrant B class visa.
The Department considers six factors, which it believes constitute an economic benefit to the country. These areas are the promotion of foreign currency importation, exportation of goods, skilled personnal, employment of local labor, new technology, and tourism. This list is not conclusive, and an applicant can attempt to demonstrate that his or her employment will benefit the Kingdom in other ways.
THAILAND,with a population of 64 million puls, and covering a land area of 513,115 sq km (about the same size as France) receives more than 12 million tourists, including business tourists and visitors to MICE (metings, incentives, conventions, exhibitions) events per year. Foreign investment continues to increase, and in 2006 Thailand's GDP grew by nearly six percent. Time difference is GMT + 7 hours. Head of Bhuimibol Adulyadej, rama IX
GENERAL INFORMATION :
CURRENCY - Thai Baht, with an approximate exchange rate of Bt34 to the US$ (October 2007) comes in denominations of 1,000(grey); 500(purple); 100(red); 50(blue); 20(green); 10(brown). Coins are minted in values of 10; 5; 1; 50 and 25 satang.
TELEPHONES - International Direct Dialling (IDD) is available in most areas. There are two telecom companies, the TOT (Telephone Organisation of Thailand), and the CAT (Communications Authority of Thailand). Independent service providers for mobile telephones include AIS,DTAC; Hutch-True;
MEDIA - There are currently three English language daillies in Thailand, The Banfkok Post, The Nation, and Business Day. Several radio stations broadcast in English.
National TV Channels 3,5,7,9,11, plus independent tiTV, and cable operator UBC for programmes in English.
POSTAL SERVICES - The Head Post Office (on Charoen Krung road, near the Oriental and Royal Orchid Sheraton Hotels) is open from 08.00a.m. to 12.00 p.m. on Saturdays.
GOVERNMENT STORES - Open from 8 a.m.- noon and again from 1-4:30 p.m.,Monday to Friday.
DEPARTMENT STORES - Are found in all urban areas, and are open seven days a week from 10.00 to 21.00. Thai and international branded names.
USEFUL TELEPHONE NUMBERS :
Directory Enquiries - 1133
Long Distance Service - 100
IDD...001+ Country Code+Area Code+
Plus Phone Number Tourist Police - 195, 1699 (Bangkok)
Bangkok International Airport (Don Muang) Tel: [02]535-111
Bangkok International Airport (Suvarnabhumi) Tel: [02]132-1888
BUSINESS/INVESTOR INFORMATION :
BANKS - There are 17 Thai banks with branches throughout the country. They are open from 8:30 a.m. in the morning to 4:30 p.m. in the afternoon. (Monday - friday)
CREDIT CARDS - All recognised major credit cards are generally accepted in outlets and hotels all over the country.
American Express - 273 0022, 273 0044
Diner's Club - 238 3660
Mastercard - 001 8001 18 870663
Visa - 273 7448, 273 7449
VISA REQUIREMENTS ;
* Transit visa - single entry Bt. 800 - 30 days
* Tourist visa - single entry Bt. 1,000 - 30-60 days
* Non immigrant visa - single entry Bt. 2,000 - 90 days
* Non immigrant visa - multiple entry for use with in one year Bt. 5,000
* Diplomatic visa and Official visa - 90 days
* Courtesy visa - 90 days
* Visa on Arrival - 15 days
* Visa Exemption
- Diplomatic and Official passport -30-90 days
- Ordinary passport -30-90 days
- APEC business travel card -90 days
- Aliens entering for a temporary stay on confor ence purpose or international tournament hosted by Thai government -30 days
- Application for visa extension Bt. 1,900
- Application for a single Re entry Permit Bt. 1,000
- Application for a multiple Re entry Permit Bt. 3,800
- Application for a Residence Permit Bt. 7,600
BOARD OF INVESTMENT :
Through the Broard of Investment, the government offers a range of tex incentives, support services and import duty concessions to an extensive list of businesses that are regarded as priority or promoted industries. The BOI, as an investment promotion agency, remains committed to provide not only up-to-date information on various investment opportunities available throughout Thailand, but also to provide attractive incentives, services, and benefits to both existing and potential investors. www.boi.go.th/english Tel:(66 2) 537 8111-55
DEPT. OF EXPORT PROMOTION :
The Department of export Promotion (DEP) provides invaluable support and a host of other important services to international and local businessmen. The DEP is entrusted with the following duties and responsibilities: To promote and expand the market for Thai exports in goods and services by penetrating new markets and to preserve existing ones; to develop and perform activities that promote trade and increase the competitiveness of the export sector, to build a positive image of Thai goods and services, and thereby increase the market's confidence in Thai products, in terms of quality.
The DEP provides Thai manufacturers and exporters, as well as foreign importers, with trade information services.
The DEP also operates a permanent exhibition centre, the Trade Mart, on Ratchadaphisex Road. www. thaitrade.com Tel: (66 2) 5115066
INDUSTRIAL ESTATES AUTHORITY :
The IEAT is the government mechanism for national development, attracting investment and generating employment. At present it accommodates about 2,494 factories, efficiently organized in a systematic, orderly fashion. This represents an investment of 1.2 trillion baht (roughly 27 billion US dollars), and employment of 376,751 people. The IEAT has developed mechanisms for spreading growth and economic progress throughout the country. There are 30 industrial estates in 13 provinces in all regions of Thailand, covering three districts, supported by the Thailand Board of Investment (BOI). www. ieat.go.th Tel: (66 2) 365 9699
STOCK EXCHANGE OF THAILAND (SET) :
The SET is designed to be a liquid secondary market for securities to raise funds and win confidence from all stakeholders.
www.set .or.th/en Tel: 02 229 2000
TAXATION :
Corporate Income Tax Juristic companies and partnerships organised under Thai law are subject to income tax on income earned from sources within and outside of Thailand. The definition of juristic companies and partnerships for income tax purposes are broader than those under the Civil and Commercial Code. Juristic companies and partnerships for income tax purposes include, but are not limited to:
- private and public limited companies
- registered ordinary and limited partnerships
- joint ventures
- foundations and associations.
A branch of a foreign corporation is taxed only on income derived form sources within Thailand. Tax is imposed on the net profits of juristic companies and partnerships, ascertained in accordance with generally accepted accounting principles, subject to conditions imposed by the Revenue Code of Thailand.
VALUE ADDED TAX (VAT) :
VAT 7 percent on the value of goods sold and services rendered at every level, including on importation. Certain categories of goods and services (eg exports) are to zero percent. In addition, other categories of goods and services (eg sales of agricultural products) are exempt from VAT.
WORK PERMIT :
A foreign citizen is legally able to work in Thailand if he or she has a proper passport visa, a valid work permit, and the individual performs no work which violates the Alien Employment Act BE 2521 (AD 1978). Established governmental procedures exist which allow a non-Thai national or alien to obtain all of the requisite approvals for legally performing work in Thailand. Before applying the person must hold a non- immigrant B class visa.
The Department considers six factors, which it believes constitute an economic benefit to the country. These areas are the promotion of foreign currency importation, exportation of goods, skilled personnal, employment of local labor, new technology, and tourism. This list is not conclusive, and an applicant can attempt to demonstrate that his or her employment will benefit the Kingdom in other ways.
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