Expenses incurred for the ordinary course of business |
Depreciation of assets not exceeding the percentage of costs specified by the Thai Revenue Code. |
Entertainment expenses up to 0.3% of, the higher of revenue or paid-up capital in the limit of 10 million baht. |
Donations of up to 2% of net profits. |
200% deduction of job training expenses. |
200% deduction of Research and Development expense. |
Net losses carried forward from the last five accounting periods |