( )
( )
( )
[2001]62 2003 5
( )
( )
( )
A H
- 14 -
( ) -
( )
- 15 -
( ) -
(
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)
- 16 -
( ) -
- 17 -
( ) -
( )
( )
- 18 -
( ) -
,
( )18.3.2.
( )
( )
- 19 -
( ) -
( )
( )
/
- 20 -
( ) -
(
( ) )
( )
( )
( )
- 21 -
( ) -
- (
)
- 22 -
( ) -
( )
- 23 -
( ) -
( )
- 24 -
( ) -
(1)
(2)
(3)
(4)
(5)
(1)
(2)
(3)
(4)
(5)
- 25 -
( ) -
(1)
(2)
(3)
- 26 -
( ) -
(
)
- 27 -
( ) -
(
)
(
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- 28 -
( ) -
- 29 -
( ) -
(
)
- 30 -
( ) -
- 31 -
( ) -
( )
- 32 -
( ) -
- 33 -
( ) -
- 34 -
( ) -
( ) (%) (%)
- 35 -
( ) -
( ) (%) (%)
- 36 -
( ) -
( ) (%)
- 37 -
( ) -
(1)
(2)
(3)
(4)
(5)
- 38 -
( ) -
- 39 -
( ) -
(1) ( )
(2) (
)
(3)
(
)
(1)
(2) (3)
- 40 -
( ) -
( )
(1)
(2)
(3)
- 41 -
( ) -
( )
( )
- 42 -
( ) -
( )
( )
( )
- 43 -
( ) -
- 44 -
( ) -
- 45 -
( ) -
- 46 -
( ) -
- 47 -
( ) -
- 48 -
( ) -
( )
( 19 ) 20 ( 20 )
- 49 -
( ) -
(
)
- 50 -
( ) -
(
)
(
)
( )
- 51 -
( ) -
( )
( )
( )
- 52 -
( ) -
( )23.2
- 53 -
( ) -
( )
( 4) 10% 6% 8%
/ 70% 1.2%
(ICMS)( 2)
(PIS)( 3)
(PIS)
(COFINS) 7.6% 9.60%
(COFINS)( 3)
- 54 -
( ) -
(COFINS)
PIS COFINS 0.65%
PIS 1.65% 2% COFINS
( ) 2.1.6
- 55 -
( ) -
[2009]70
( ) (
) ( ) (
) ( )
( ) ( )
( )
( ) (
) ( )
( )
( ) ( ) ( ( ) )
( ) ( ( ) ) (
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( ) ) ( ) ( )
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( )
( )
( ) (
) ( ) ( ( ) )
( ) ( ) (
) ( ) ( ( ) )
( ) ( )
( ) (
) ( )
( )
( ) (
) ( )
- 56 -
( ) -
( ) ( ( ) )
( ) ( )
( ) 2024
( ) (
( ) )
(
) ( ) (
) ( ) (
) ( ) ( )
( ) 2026
- 57 -
( ) -
[2011]58
( ( ) (
( ) ( ) (
( ) (
( (
( ) (
( ) ( (
( 2023
( ) 2020 1
- 58 -
( ) -
[2016]52
( ) (
) 4
[2023]43
( ) ( ) ( )
( )
( )
( ) ( )
( ) (
) ( )
( )
(
) ( )
- 59 -
( )
( ) ( )
- 60 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
(%) (%) (%) (%)
(%)
- 61 -
( ) -
(2) -
( ) ( )
-- (5,395,869.53) 5,395,869.53 -
(54,828,762.75) (65,424,516.03) (120,253,278.78)
- 47,134.29 47,134.29
- (10,797,915.89) (10,797,915.89)
(3)
( ) ( )
- 62 -
( ) -
(4)
(%)
(1)
( ) ( )
(2)
- 371,732,102.04
- 3,587,768.65
- 375,319,870.69
- 63 -
( ) -
(1)
( ) ( )
(2)
( ) ( )
(3)
- 64 -
( ) -
(1)
(%) (%)
(2)
( ) (%)
( ) ( )
- 65 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
( ) ( )
- 66 -
( ) -
(3)
( ) ( )
- 1,785,710.67 42,473.88 1,828,184.55
- - (4,205,896.07) (4,205,896.07)
- (9,800.00) (150,000.00) (159,800.00)
(4)
( ) ( )
(5)
(%)
Revenue Department of Thailand 40,121,204.69 0.89 1 -
- 67 -
( ) -
(1)
(2)
( )
( ) ( )
(3)
(%)
- 68 -
( ) -
(3) -
( ) ( )
( 1) 529,563,330.88 534,516,382.21
(1)
(303,235,374.23) - (303,235,374.23) (289,913,381.41) - (289,913,381.41)
- 69 -
( ) -
(2)
(%) (%) (%) (%)
- 70 -
( ) -
(2) -
( ) ( )
-- (445,988.35) 445,988.35 -
(23,751,581.21) - (23,751,581.21)
- (16,325,145.56) (16,325,145.56)
(4)
( ) ( )
(5)
- 71 -
( ) -
( ) ( )
( )
( )
- - - - - - - - - - -
( )
( )
( )
( )
( )
- 72 -
( ) -
- 73 -
( ) -
(45,403,669.19) (4,614,500.10) (50,018,169.29)
(2,487,843.29) - (2,487,843.29)
(21,900,821.34) (1,087,749.22) (22,988,570.56)
(393,431.87) - (393,431.87)
- 74 -
( ) -
(1)
(332,950,910.86) (572,645,276.36) (164,829,869.97) - (214,051,277.95) (1,284,477,335.14)
(42,863,159.58) (72,508,960.44) (21,088,735.10) (25,146,775.06) (14,749,097.45) (176,356,727.63)
(6,297,404.82) (259,543,453.57) (35,294,669.72) - (71,676,799.50) (372,812,327.61)
- 4,357,126.07 126,489.61 - 4,767,021.32 9,250,637.00
- (1,565,070.35) - - (1,668,456.66) (3,233,527.01)
- (147,540.01) (558,445.21) - 41,306.40 (664,678.82)
- 75 -
( ) -
(2)
(2025 12 31 1,137,485,743.92 )
(1)
- 76 -
( ) -
(2)
( ) (%) ( )
- 77 -
( ) -
(3)
(11,746,931.02) (297,595,436.45) (62,788,785.19) (1,138,779.40) (373,269,932.06)
- 467,168.67 - - 467,168.67
(31,351,965.57) (205,039,093.00) (76,816,989.97) (5,548,396.49) (318,756,445.03)
- (316,724.50) - - (316,724.50)
- 78 -
( ) -
(1)
- (9,891,387.32) - (9,891,387.32)
- (4,677,351.98) - (4,677,351.98)
- (3,249,710.95) - (3,249,710.95)
- (1,371,466.19) - (1,371,466.19)
(2) 2026 6 30
- 79 -
( ) -
(1)
(2)
(3)
( ) ( )
(1,877,276,897.71) 7,912,893,855.39 (1,719,842,587.88) 6,913,115,470.15
- 80 -
( ) -
(4)
( ) ( )
(5)
( ) ( )
- 81 -
( ) -
(1)
( ) ( )
( 1) 79,741,125.60 89,101,437.44
( 2) 4,598,819,113.06 5,491,969,698.73
( ) ( ) ( )
(2)
( ) ( )
( ) ( )
- 82 -
( ) -
( ) ( )
( ) ( )
(1)
( ) ( )
- 83 -
( ) -
(2)
( ) ( )
(3)
( ) ( )
- 84 -
( ) -
( ) ( )
( ) ( )
( ) ( )
- 85 -
( ) -
( ) ( )
( )19 1,276,812,456.65 1,381,750,332.93
( )29 1,580,414,039.30 1,491,366,999.24
( )28 3,816,518,873.61 320,638,282.23
( ) ( )
(1)
( ) ( )
- 3,690,140,349.67
- 86 -
( ) -
(2)
(%)
( ) ( )
- 4
( 3)
( 2) 100.00 2.00 10/6/2021 2,190 3,500,000,000.00 3,611,216,759.81 - 37,056,894.34 24,594,586.46 (52,438,600.00) 3,620,429,640.61 -
- - - - 4,776,000,000.00 4,010,778,631.90 - 40,152,415.58 21,012,226.13 (255,424,400.00) 3,816,518,873.61 -
A2 2026 6
( ) 6 0.2% 0.4% 0.6% 0.8% 1.5%
(2021 6 17 ) 6 2021 12 17 2027 6 9
- 87 -
( ) -
(2) -
( ) ( )
( ( )26)
( ) ( )
- 88 -
( ) -
/
( ) ( )
- 89 -
( ) -
( 1) ( 1) ( 1)
( ) ( )
( ) ( ) ( ) ( )
( ( )28)
( ) ( )
( 1) 2,056,792,927.39 103,353,589.04 (55,428,770.77) 2,104,717,745.66
( 2) 1,869,202,402.98 79,205,647.03 (108,564,811.29) 1,839,843,238.72
( ) ( )
( 1)
( 2) 78,448,763.65 158,447,491.97 - 236,896,255.62
- 90 -
( ) -
(
)
A A (
)
( ) ( )
- 91 -
( ) -
(43,059,299.56)
(1) 2025
(2) 2026
- 92 -
( ) -
(1)
(2)
(3)
(4)
- 93 -
( ) -
( ) ( )
( ) ( )
- 94 -
( ) -
( ) ( )
( ) ( )
- 95 -
( ) -
( ) ( )
(498,882,857.57) (364,422,711.29)
( ) ( )
/
( ) ( )
- 2,273,680,889.40
- 96 -
( ) -
( ) ( )
(4,378,750.00) (22,024,676.51)
( ) 11,589,371.60 (233,390,913.12)
( ) ( )
/ 145,308,331.21 22,621,615.72
- 97 -
( ) -
( ) ( )
(7,214,493.57) (9,963,723.56)
( ) (20,918,871.56) (20,449,643.42)
(25,755,653.61) (31,158,272.03)
( ) ( )
(204,395,419.92) (213,010,971.07)
(9,115,149.35) (14,008,400.16)
(282,001.16) -
(213,792,570.43) (227,019,371.23)
( ) ( )
(1,193,706.56) (273,975.01)
(961,064.69) (82,209,689.48)
- 98 -
( ) -
(1)
( ) ( )
(2)
/
( ) ( )
- 100,000,000.00
( ) ( )
/ 2,965,561.36 725,982.69 2,965,561.36
( ) ( )
(985,620,984.50) (710,902,733.00)
- 99 -
( ) -
( ) ( )
/
(102,844,845.00) (770,419,006.09)
(253,741,800.72) (379,803,546.40)
(157,537,850.83) (139,452,216.78)
(3,292,829.64) (4,650,009.26)
(44,160,134.58) (3,513,279.86)
- 100 -
( ) -
( )
( ) ( )
( )13 2,012,690,857.01 2,597,610,966.29
( )12 10,931,540.49 11,102,207.01
( )16 2,433,171,241.46 2,255,021,365.14
( )15 893,444,792.20 767,895,949.88
( )48 (74,027,783.10) (31,387,403.80)
( )47 204,395,419.92 213,010,971.07
(1)
(
)
( ) ( )
( / ) 0.29 0.74
- 101 -
( ) -
(2)
( ) ( )
( / ) 0.29 0.74
( ) ( )
- - - - - - -
- - - - - - -
- - - - - - -
(47,113,024.60) 29,779,992.56 - 4,466,998.88 25,312,993.68 - (21,800,030.92)
(185,121,965.55) (196,598,232.98) - - (196,598,232.98) - (381,720,198.53)
(1)
( ) ( )
( ) 63,679,385.18 64,373,230.77
- 102 -
( ) -
(2)
( ) ( )
(3)
( ) ( )
- 52,690,560.00
(4)
( ) ( )
- 103 -
( ) -
(5)
( ) ( )
(6)
( ) ( )
- 2,252,653,455.47
- 216,980,000.00
- 8,951,486.91
(7)
( ) ( )
(
)
(
)
(
)
- - 2,989,817,834.85 - - 2,989,817,834.85
- 104 -
( ) -
(1)
( ) ( )
(232,971,843.19) (60,013,129.98)
(74,027,783.10) (31,387,403.80)
(116,371,931.59) (182,942,625.76)
(552,595,247.44) (223,341,097.83)
(1,001,944,821.28) (732,354,929.86)
(8,032,393,775.67) (8,065,180,879.19)
( ) 4,934,638,197.54 (4,507,645,160.62)
( ) 2,306,997,983.99 (4,959,351,589.64)
- 105 -
( ) -
(2)
( ) ( )
(3)
( ) ( )
- 106 -
( ) -
- 107 -
( )
( ) ( )
( ) ( )
( )
- 108 -
( ) -
( ) 2026 1
( ) 2026 1
( ) 2026 1
( ) 2026 1
( ) 2026 1
( ) 2026 2
( )
(1)
(%)
(%)
( )
( )
( )
( )
- +147580316.18 100 -
( )
+1
( )
( )
( )
( )
- 109 -
( ) -
(1) -
(%)
(%)
( )
( )
- 2276.5981 38.5 61.5
( )
- 2038186.89 75.51 24.49
- 5994.2266 100 -
( )
( )
- 2.5 100 -
( )
- 2.8 99.9 0.1
( )
( )
- 0.005 100 -
( )
( )
( )
( )
( )
( )
( )
( )
- 21000 99.9 0.1
( )
- 1400 100 -
( )
( )
( )
( )
( )
( )
( )
( )
- 110 -
( ) -
(1) -
(%)
(%)
- 21702.3644 - 100.00
- 1 - 100.00
- 25000 - 100.00
- 100 - 100.00
- 879970.9 - 100.00
- 161250 - 100.00
( )
(%)
(%)
( )
( )
( )
( )
( )
(1)
(%)
- 111 -
( ) -
(2)
/2026 1 1 /2025 1 1
- -
- -
-- (499,212,885.77) (499,212,885.77)
- -
- 112 -
( )
/
( )
( )
( ) ( )
( ) 370,389,549.31 367,483,686.62
- 113 -
( ) -
( ) ( )
( )
- 3,690,140,349.67
- 114 -
( ) -
( )
( ) ( )
(3,756,774,564.20) (2,236,637,041.42)
(785,561,143.42) (735,312,822.16)
- 115 -
( ) -
- 116 -
( ) -
- 117 -
( ) -
- 118 -
( ) -
( )3 6
( )3 6 9
- 119 -
( ) -
(5,772,684,212.13) - - (5,772,684,212.13)
(41,713,006,272.12) - - (41,713,006,272.12)
(39,357,237,992.58) - - (39,357,237,992.58)
(6,457,045,952.68) - - (6,457,045,952.68)
(9,552,908,810.29) - - (9,552,908,810.29)
( 1 ) (1,277,356,551.60) (13,146,511.06) - (1,290,503,062.66)
( 1 ) (1,649,807,523.07) (1,879,019,224.13) (3,528,826,747.20)
( 1 ) (241,616,762.36) (3,787,907,965.63) - (4,029,524,727.99)
- (65,233,018.99) (99,182,289.57) (164,415,308.56)
(6,542,601,204.97) - - (6,542,601,204.97)
(33,772,664,430.14) - - (33,772,664,430.14)
(45,874,099,847.63) - - (45,874,099,847.63)
(3,595,667,464.16) - - (3,595,667,464.16)
(8,282,816,965.83) - - (8,282,816,965.83)
( 1 ) (1,396,709,011.50) (1,289,113,172.90) - (2,685,822,184.40)
( 1 ) (1,544,190,394.30) (1,954,280,600.51) - (3,498,470,994.81)
( 1 ) (348,598,698.23) (3,938,628,740.19) - (4,287,227,438.42)
- (56,993,880.30) (109,259,188.80) (166,253,069.10)
( ( )19 28 1
)
- 120 -
( )
( )
( )
(1) - 34,096,323,826.59 - 34,096,323,826.59
( )
( )
- 52,063,622,004.29 1,669,817,240.20 53,733,439,244.49
( )
- (4,403,547.74) - (4,403,547.74)
- 121 -
( ) -
( ) ( )
- ( ) 3,955,965.75 3,743,850.83
- ( 1 ) 196,089.23 256,126.79
( )
(%) (%)
( ) ( )
( ) ( )10
- 122 -
( ) -
( )( )
( )
( 30% )
( )
( 30% )
( )
( 30% )
( ( ) )
( )
( )
(
( ) 30% )
( 50% )
( )
( )
( 50% )
( )
( 30% )
( )
( 12
( )
)
( 12 50%
( )
)
( 12 50%
( ) )
( 12 50%
( ) )
( 12 50%
( )
)
( 12 50%
( )
)
(
( ) )
( 12 50%
( )
)
(
( ) )
( 12 50%
( ) )
- 123 -
( ) -
(1)
/
( ) ( )
- 124 -
( ) -
(1) -
/
( ) ( )
(2)
( ) ( )
- 125 -
( ) -
(3)
(a)
( ) ( )
( ) ( )
(b)
( ) ( )
- -
- 126 -
( ) -
( ) ( )
- 1,244.89
- 2,492,721.38
- 2,492,721.38
- 65,943.57
(65,002.15) 884,015.06
- 507,258.22
- 47,595.17
- 127 -
( )
- - - 28,004,776.00
A < 2023
( )> < 2023 (
)> < 2023
> < 2023
> 2023
( ) 2024
- 128 -
( ) -
( ) 2023
( ) 2023
( ) 2023 7 18
( )> < 2023
> 2023
( ) ( ) 2023
A 13.61
- 129 -
( ) -
( )> < 2025
> 2025
) 2025
A / A 2025
A 2026 1 26
A 3,134,383
- 130 -
( ) -
( )
( ) ( )
-- 4,377,351 5,037,603
- 131 -
( )
( )
( ) ( )
( ) ( )
- 132 -
( )
( ) ( )
- -
(1)
( ) ( )
- 133 -
( ) -
(2)
(%) (%)
(%) (%)
(%)
/ 0.00%-4.00% 32,654,356,717.11 (9,324,489.30) 32,645,032,227.81 0.00%-4.00% 33,963,675,351.00 (4,359,367.13) 33,959,315,983.87
- 134 -
( ) -
(2) -
( ) ( )
-- (195,289.13) 195,289.13 -
(529,896.78) (538,478.25) (1,068,375.03)
- (10,609,461.11) (10,609,461.11)
(3)
( ) ( )
(4)
(%)
- 135 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
( ) ( )
- 136 -
( ) -
(3)
( ) ( )
- - - -
- - - -
- - - -
(4)
( ) ( )
(5)
( ) (%)
)
- 137 -
( ) -
( ( ))
( ) ( )
- 138 -
( ) -
( ( ))
( ) ( )
- 139 -
( ) -
( ( ))
( ) ( )
- - - 9,409.81 9,409.81 - -
( ) ( )
- 140 -
( ) -
(1)
( ) ( )
(2)
( ) ( )
- 141 -
( ) -
( ) ( )
(4,378,750.00) (15,106,923.65)
- (30,507,084.66)
- 142 -
( ) -
(1)
( ) ( )
(61,091,681.11) (129,896,527.06)
(51,441,193.28) (111,701,283.36)
(5,591,123,934.47) (6,266,406,954.33)
(447,345,357.49) (161,488,461.28)
( ) (2,420,929,395.62) 941,054,797.35
( ) 5,795,121,421.05 (900,099,054.32)
(2,022,672,747.73) (1,192,593,445.67)
( ) 1,010,455,041.26 (3,372,016,648.03)
- 143 -
( ) -
(2)
( ) ( )
- 144 -
( )
(147,295,568.35)
( ) -
)
( ) (%)
( ) (%)