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TAXES IN THAILAND Part VIII: Calculation of allowances
Spectrum, Published on 05/02/2012
» For the past couple of weeks we have used an example to figure out how tax deductions are calculated. This week we'll use the same example to show how allowances work and how they are used to determine taxable income. Remember, the terms allowance and exemption mean the same thing for the purposes of this discussion.
As doors open, businesses face a formidable frontier
Spectrum, Luke Hunt, Published on 29/01/2012
» As Myanmar trades political reforms in return for an end to economic sanctions, businesses big and small are queuing for access to the region's last closed economy. Entry will be dictated by political connections, financial clout, further reforms and necessity.
At first taste of freedom, dreams of a new path
Spectrum, Published on 29/01/2012
» It was Jan 12, the night before they were freed. Pyone Cho, a leading member of the 88 Generation Students Group detained in the remote Kawthaung Prison in southern Myanmar's Tenasserim Division, was immersed in a weekly journal when a prison guard he hadn't noticed standing in front of his cell asked him what he was reading.
Farmers in the dark over crop insurance
Spectrum, Supara Janchitfah, Published on 29/01/2012
» Rice farmer Nalad Kaewsikhao is luckier than many others whose crops were destroyed by last year's devastating floods. She purchased a crop insurance policy for the yield from her 38.5 rai plot of land from the Bank of Agriculture and Agricultural Cooperatives (BAAC) in Kalasin's Yang Talat district. The crop insurance programme is open to farmers nationwide, but so far covers only seasonal rice crops (see sidebar).
Rising youth crime levels confound justice system
Spectrum, Tunya Sukpanich, Published on 22/01/2012
» On Jan 11, five teenagers in Si Sa Ket province were arrested for shooting and killing an innocent woman. They later confessed to police that they were involved in a conflict with other teenagers in the village and one of them, in a rage, got hold of a gun and fired randomly into the woman's house, killing her.
Commercial properties in bangkok's northern suburbs looking good
Spectrum, Published on 22/01/2012
» Bangkok's retail market is divided into three main areas _ city, city fringe and suburban. The largest share of retail space is concentrated in suburban Bangkok, totalling 2.56 million square metres, compared with 1.62 million in the city fringe and 1.33 million in the city.
TAXES IN THAILAND VI: Calculation of assessable income
Spectrum, Published on 22/01/2012
» This week we're going to work with an example that illustrates how taxable income is calculated. We know it's hard to consider these matters in theory, and readers have asked us for examples.
Ghosts among the people
Spectrum, Ezra Kyrill Erker, Published on 22/01/2012
» They come from Iran and Sri Lanka, Pakistan and China, central Africa, Cambodia and elsewhere around the world, fleeing persecution for their beliefs or serious concerns about their safety and that of their families.
War crimes and the price of justice
Spectrum, Luke Hunt, Published on 22/01/2012
» Putting a price on human life has never been a simple matter. For example, hospitals constantly face financial pressures, but patients' rights to privacy ensure that such awkward subjects are handled behind closed doors.
Their answer is blowing in the wind
Spectrum, Published on 15/01/2012
» Farmer Aiem Sompeng has just a rudimentary education, but curiosity and necessity drove him to design the energy-producing wind turbines that are now a landmark in his village of Dongyang, in Yasothon's Maha Chana Chai district. Like many rice farmers in the northeastern province, the 66-year-old Mr Aiem was trapped in debt incurred by the high costs of fertiliser, pesticide and electricity needed to run irrigation pumps, as well as uncertain prices for his crops.