1 Attachment(s)
ภาษีโบนัสพนักงานและคณะกรรมการ
ในหลายบริษัทได้มีการพิจารณาจ่ายโบนัสให้แก่พนักงานและคณะกรรมการบริษัท หากเป็นโบนัสที่มีข้อกำหนดไว้เป็นการแน่นอนว่าต้องจ่าย มิใช่กรณีที่กำหนดจ่ายจากกำไรสุทธิหรือกำไรขั้นต้นที่ได้เมื่อสิ้นรอบระยะเวลาบัญชีอันเป็นข้อกำหนดพิเศษ ในทางภาษีเงินได้นิติบุคคลที่ไม่ยอมให้นำไปถือเป็นรายจ่ายในการคำนวณกำไรสุทธิเพื่อเสียภาษีเงินได้นิติบุคคล ตามมาตรา 65 ตรี (19) แห่งประมวลรัษฎากร บริษัทฯ ก็ย่อมนำโบนัสที่จ่ายไปถือเป็นรายจ่ายในทางภาษีอากรได้
กรณีการจ่ายโบนัสพิเศษมีการหารือไปยังกรมสรรพากรว่า บริษัทฯประกอบกิจการซื้อขายคอมพิวเตอร์ และรับบริการติดตั้งระบบคอมพิวเตอร์ บริษัทฯได้มีการจ่ายเงินให้กับบุคคล ดังนี้
1. การจ่ายโบนัสพิเศษให้แก่พนักงานของ บริษัทฯ เพื่อเป็นการสร้างขวัญกำลังใจแก่พนักงานและจูงใจให้พนักงานมีความมุ่งมั่นในการทำงาน ตามหลักเกณฑ์การจ่ายเงินโบนัสพิเศษโดยจะพิจารณาและประเมินผลการทำงานของพนักงานแต่ละคนในช่วงที่ผ่านมาในรอบปีนั้นจากคะแนนที่หัวหน้างานและจากคณะกรรมการบริหารบริษัทฯประเมิน
2. การจ่ายเงินโบนัสพิเศษให้แก่คณะกรรมการบริหาร เพื่อให้การบริหารบรรลุเป้าหมายและเพื่อ ประโยชน์สูงสุดขององค์กร บริษัทฯจึงกำหนดหลักเกณฑ์การจ่ายโบนัสพิเศษให้แก่คณะกรรมการบริหารเป็นอัตราร้อยละตามยอดขายเป็นลักษณะขั้นบันไดตามยอดขายที่สามารถทำได้ตามเป้ายอดขายแต่ละขั้น ตามที่ คณะกรรมการบริหารสามารถบริหารกิจการได้โดยเกณฑ์ในแต่ละปีจะมีการทบทวนและกำหนดเป็นมติทุกๆปีในช่วงต้นปีนั้นๆ
Attachment 474
เกี่ยวกับเรื่องนี้กรมสรรพากรได้มีแนววินิจฉัยว่า กรณีบริษัทฯ จ่ายเงินโบนัสพิเศษให้แก่พนักงาน และคณะกรรมการบริหาร ตามหลักเกณฑ์การจ่ายเงินโบนัสพิเศษของบริษัทฯ ที่คณะกรรมการบริหารกำหนดในแต่ละปี โดยพิจารณาจากผลการงานการขาย และการทำประโยชน์ให้แก่กิจการของบริษัทฯ การจ่ายเงินโบนัสพิเศษดังกล่าว บริษัทฯมีสิทธิถือเป็นรายจ่ายในการคำนวณภาษีเงินได้นิติบุคคลได้ ไม่ต้องห้ามตามมาตรา 65 ตรี (13) แห่งประมวลรัษฎากร (หนังสือกรมสรรพากรเลขที่ กค 0702/3384 วันที่ 19 มิถุนายน 2551)
ดังจะเห็นได้ว่า ในกฎหมายภาษีอากรห้ามมิให้กำหนดรายจ่ายจากกำไรที่ได้เมื่อสิ้นรอบระยะเวลาบัญชีเท่านั้น กรณีของบริษัทที่หารือ กำหนดรายจ่ายโบนัสจากยอดรายได้ จึงไม่เข้าลักษณะเป็นรายจ่ายต้องห้ามตามประมวลรัษฎากร เพราะกฎหมายเกี่ยวกับรายจ่ายต้องห้ามเป็นกฎหมายพิเศษที่ต้องตีความโดยเคร่งครัด หากไม่เข้าตามเงื่อนไขที่กฎหมายกำหนด กิจการก็ย่อมนำไปถือเป็นรายจ่ายได้ดังเช่นตัวอย่างข้อหารือที่ยกข้างต้น
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