Promotional privileges
By virtue of the provisions of the Industrial Investment Promotion Act of B.E. 2520, the Company has been granted by the Board of Investment relating to manufacturing of tires and tubes for motorcycles. The privileges granted included:
(a) exemption from payment of import duty on machinery approved by the Board;
(b) exemption from payment of income tax for certain operations for a period of eight (8) years from the date on which the income is first derived from such operations (The Company started its promoted business in 2015);
(c) a 50% reduction in the normal income tax rate on the net profit derived from certain operations for a period of five (5) years, commencing from the expiry date in (b) above;
(d) exemption from payment of import duty for imported raw materials and supplies to be used in the manufacturing of the products for re-exporting and for a period of one (1) year from the start of the importation; and
(e) exemption from payment of import duty on raw materials and necessary items imported from abroad for the purpose of export production and for a period of one (1) year from the start of the importation.
As a promoted company, the Company must comply with certain terms and conditions prescribed in the promotional certificates.
Summary of revenue from promoted and non-promoted businesses for the three-month periods ended 31 March 2015 and 2014 were as follows:
Consolidated and separate financial statements
2015 2014
Non- Non-
Promoted promoted Promoted promoted
business business Total business business Total
(in thousand Baht)
Export sales 52,343 219,874 272,217 - 262,792 262,792
Local sales 5,035 387,874 392,909 - 370,207 370,207
Total Revenue 57,378 607,748 665,126 - 632,999 632,999
推廣優惠根據學士 2520 工業投資促進法 》 的規定,該公司已獲投資委員會與有關的外胎和內胎摩托車製造。特權授予包括:(a) 豁免繳付機械局 ; 核准的進口關稅(b) 支付有關入息豁免某些稅收收入第一次這種手術 (本公司在 2015 年開始其推廣的業務) ; 匯出的日期起計 8 8 年期間的行動(c) 在淨利潤上的正常的所得稅率減少 50%來自某些操作,為期五個 5 年,有效期屆滿日期起計在 (b) 以上 ;(d) 豁免繳付進口的原輔材料和用品的進口關稅,以用於生產的產品再出口和一個 1 年期從一開始輸入外勞 ;和(e) 豁免繳付的原材料和從國外進口出口產品和一個 1 年期從一開始輸入外勞的必要物品的進口關稅。作為一個提升的公司,該公司必須遵守某些條款所規定的條件在推廣證書。2015 年 3 月 31 日終了三個月期間的晉升和非促進業務收入匯總表和 2014年,如下所示:合併和單獨財務報表2015 2014 年非-非-促進提升促進提升企業業務總業務企業總數(在一千泰銖)出口銷售 52,343 219,874 272,217 262,792 262,792當地銷售 5,035 387,874 392,909-370,207 370,207共收入 57,378 607,748 665,126 632,999 632,999
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推廣 特權
憑 藉該條文的工業投資促進法》,B.E.2520,該公司已獲該局的投資有關的制造業的輪胎和管道的電單車。 特權 包括:
(a )豁免繳交進口稅局批准的 機械;
(b)豁免繳交的入息稅的某些行動的一個時期,從八(8)年的日期起計的收入是來自這種行動(第一次的公司開始其促進 商業);
(c )在2015年減少了50%的正常收入的淨盈利的稅率從某些業務期間的五(5)年開始,屆滿日期從在(b)段;
(d )豁免繳交進口稅為進口原料和用品,用於制造的產品,重新出口和一個時期的一年(1)從一開始 輸入
;及(e)豁免繳交的進口稅的原材料和必要的物品從國外進口的目的,出口生產和一個時期的一個(1)年從一開始的 輸入.
作為 一個促進公司,公司必須遵守某些條款和條件訂明的宣傳 証書.
摘要的收入從促進和非推動企業的三個月31日終了期間2015年和2014 如下:
綜合和單獨的財務報表
2015 2014
非非
促進推動促進推動
商業業務總商業業務總
(以千計 株)
出口 銷售52,343 219,874 272,217-262,792 262,792
當地銷售5,035 387,874 392,
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