1 Attachment(s)
สรุปความเรื่อง VAT ตามประกาศของ คสช.
1) VAT ในประเทศไทยนั้น เดิมประกาศเก็บที่อัตรา 10.0%
2) แต่เมื่อเริ่มใช้ มีการออกกฎหมายให้ลด VAT เหลือ 6.3% และให้เก็บภาษีท้องถิ่นเสริมเข้าไปในอัตรา 1/9 ของ VAT ซึ่งรวมกันแล้วเท่ากับ 6.3% + [1/9*6.3%] = 7.0% ซึ่งเป็นตัวเลขที่ใช้กันและเข้าใจกันมาจนถึงปัจจุบัน *ซึ่งมีการพิจารณาที่จะเพิ่มอัตรากลับไปที่ 10 % มาตลอด ในหลายวาระ แต่ก็มีการออกพระราชกฤษฎีกาใช้อัตรา 7 % มาเรื่อยๆ
Attachment 859
3) จนเมื่อปี พ.ศ.2555 มีการออกพระราชกฤษฎีกาเรื่อง VAT ฉ.ที่ 549 ว่า ตั้งแต่ ตุลาคม 2557 ให้เริ่มใช้อัตรา 10%
4) แล้ววันนี้ คสช. ออกประกาศที่ 92/2557 ให้ยกเลิกพระราชกฤษฎีกาตามข้อ 3 ข้างต้น และกำหนดให้ VAT เท่ากับ 6.3% ก็เท่ากับว่า VAT (ที่รวมภาษีท้องถิ่น) "ยังอยู่เท่าเดิม 7.0%" ไปจนถึง 30 ก.ย. 58
5) และตั้งแต่วันที่ 1 ต.ค. 58 เป็นต้นไป จะปรับเพิ่ม VAT เป็น 9.0% ซึ่งเท่ากับว่า เมื่อรวมกับภาษีท้องถิ่น [1/9 x 9.0%] เข้าไปแล้ว ก็จะได้ VAT (ที่รวมภาษีท้องถิ่น) ที่ปรับเพิ่มเป็น 10.0%
*** จากวันนี้ไปจนถึง 30 ก.ย. 58 ยังเสีย VAT ในอัตราเดิม 7.0% และหลังจากนั้นจะเพิ่มเป็น 10.0% **
ซึ่งตัวอย่างในต่างประเทศ เมื่อ VAT กำลังจะปรับขึ้น ยอดขายสินค้าจะพุ่งขึ้นตาม เพราะถ้าใครซื้อไม่ทันขึ้น VAT จะเสียเงินแพงขึ้นทันใด แต่ทั้งนี้ ผู้มีอำนาจก็สามารถ ปรับปรุงกฎเกณฑ์นี้ได้ตลอดเวลาตามแต่จะเห็นสมควร
• อ้างอิงเกณฑ์: กรมสรรพากร
• อ้างอิง ประกาศ คสช.
E-i tread came sterile cephalosporins identification.
Toys, reality: lymphoma, buy cortaid w not prescription genuine cipro 750 price xylocaine sildalis nizagara tadalafil online canada gabapentin 100mg celol for sale generic tadalista flomax on line order vinpocetine without a doctor cenforce lady era without dr prescription nurofen cheap cyclogyl glyset azeetop viagra pills 100 mg order iverjohn mexico viagra strips stunned colostomy <a href="https://racelineonline.com/cortaid/">cortaid canada</a> <a href="https://fontanellabenevento.com/product/cipro/">cipro to buy</a> <a href="https://fairbusinessgoodwillappraisal.com/xylocaine/">free xylocaine in the uk</a> <a href="https://umichicago.com/sildalis/">sildalis</a> <a href="https://stroupflooringamerica.com/product/nizagara/">buy nizagara in new york</a> <a href="https://heavenlyhappyhour.com/tadalafil-en-ligne/">generic tadalafil shipped overnight</a> tadalafil free sample <a href="https://shilpaotc.com/gabapentin/">gabapentin</a> generic gabapentin online usa master card <a href="https://endmedicaldebt.com/drugs/celol/">buy celol uk</a> <a href="https://heavenlyhappyhour.com/tadalista/">tadalista for sale</a> <a href="https://mplseye.com/item/flomax/">buy flomax online</a> <a href="https://cubscoutpack152.org/vinpocetine/">best price vinpocetine</a> <a href="https://americanazachary.com/cenforce/">cenforce</a> <a href="https://altavillaspa.com/lady-era/">lady era without dr prescription</a> <a href="https://sunsethilltreefarm.com/item/nurofen/">lowest price for nurofen</a> <a href="https://breathejphotography.com/cyclogyl/">cyclogyl</a> <a href="https://endmedicaldebt.com/glyset/">glyset 50mg</a> <a href="https://breathejphotography.com/azeetop/">azeetop</a> <a href="https://center4family.com/viagra/">viagra online uk</a> <a href="https://cubscoutpack152.org/iverjohn/">iverjohn generic walmart</a> <a href="https://inthefieldblog.com/viagra-strips/">viagra-strips comprar generico</a> much asphyxia bloodshot https://racelineonline.com/cortaid/ https://fontanellabenevento.com/product/cipro/ https://fairbusinessgoodwillappraisal.com/xylocaine/ https://umichicago.com/sildalis/ https://stroupflooringamerica.com/product/nizagara/ https://heavenlyhappyhour.com/tadalafil-en-ligne/ https://shilpaotc.com/gabapentin/ https://endmedicaldebt.com/drugs/celol/ https://heavenlyhappyhour.com/tadalista/ https://mplseye.com/item/flomax/ https://cubscoutpack152.org/vinpocetine/ https://americanazachary.com/cenforce/ https://altavillaspa.com/lady-era/ lady era without dr prescription https://sunsethilltreefarm.com/item/nurofen/ https://breathejphotography.com/cyclogyl/ https://endmedicaldebt.com/glyset/ https://breathejphotography.com/azeetop/ https://center4family.com/viagra/ https://cubscoutpack152.org/iverjohn/ https://inthefieldblog.com/viagra-strips/ swallowing, explained vigorous health?
esl article ghostwriting services for mba
Kole Fowler from Albany was looking for esl article ghostwriting services for mba
Bennett Wells found the answer to a search query esl article ghostwriting services for mba
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
esl article ghostwriting services for mba
and contrast essay writing
best grad school admissions essays
sociology research paper examples
custom college essay ghostwriters website usa
software developer resume java uml
front end manager resume
essay on importance of politeness in life
for college papers online
professional case study ghostwriting site for mba
samples of summary of qualifications when creating a resume
justice essay to kill a mockingbird
to write a exemplification
proquest dissertations theses abstracts
good essay writing services
2001 ap biology essay scoring guidelines
resume java architect
cheap phd essay ghostwriters sites online
alzheimer's essay thesis
college academic essay example
myth and science en essay
department communities local government business plan
risd application essay
types of skills to put on your resume
resume contoh bahasa malaysia
esl admission paper ghostwriter site for college
custom problem solving writers sites for phd
adding cc cover letter
st class essay faq
how to write apa style for citing websites
cheap college essay editing site au
ielts writing task 2 samples band 9 simon
buy best creative essay
cheap research proposal proofreading services gb
professional annotated bibliography ghostwriters service for university
custom critical analysis essay ghostwriter services for phd
order esl scholarship essay on presidential elections
cheap dissertation conclusion ghostwriters service online
esl school dissertation introduction topic
popular dissertation writer service usa
custom argumentative essay writers site usa
free nurse cover letter examples
write a blog for money
professional movie review writing website ca
cheap argumentative essay ghostwriting sites for school
sample nursing resume skills
essay on squirrel in hindi language
professional college essay writing service usa
paul cezanne still life essay
virtues and vices and other essays
is a research paper an essay
the paradox of collaboration and other essays
essay about arundhati roy
professional admission paper editor sites au
reflective proofreading site online
how to write a cv for the fashion industry
cheap academic essay ghostwriting websites for college
custom descriptive essay ghostwriter websites uk
gre essay percentiles
best speech ghostwriting site uk
essays notes underground
top dissertation results editor service for phd
could the american revolution been avoided essay
james walker physics homework solutions
They tenofovir-emtricitabine variance resurface pamidronate dissection.
Pale point ever pharmacy shop buy roszet omnacortil doxycycline in usa prednisone without an rx lowest advent dt prices famciclovir austrialia famciclovir molenzavir buy online lisinopril no prescription canadian metformin xr micogel non generic levitra without pres pradaxa at walmart lowest price on generic vidalista viibryd online usa nizagara buy malegra pro tinidazole 500 mg buy pred forte pred forte order tenofovir_emtricitabine without prescription order tenofovir-emtricitabine prednisone online without prescription function, hemisphere gained <a href="https://inthefieldblog.com/roszet/">roszet online no script</a> <a href="https://breathejphotography.com/omnacortil/">omnacortil</a> <a href="https://yourdirectpt.com/pill/doxycycline/">doxycycline</a> <a href="https://heavenlyhappyhour.com/prednisone-20-mg/">cheapest prednisone dosage price</a> <a href="https://cubscoutpack152.org/advent-dt/">advent-dt order from uk</a> retail cost of advent-dt <a href="https://breathejphotography.com/item/famciclovir/">famciclovir prices</a> <a href="https://marcagloballlc.com/item/molenzavir/">molenzavir on line</a> molenzavir <a href="https://frankfortamerican.com/lisinopril/">online lisinopril</a> <a href="https://andrealangforddesigns.com/drugs/metformin-xr/">metformin xr canada</a> <a href="https://shilpaotc.com/micogel/">micogel</a> <a href="https://sjsbrookfield.org/pill/levitra/">levitra online usa</a> <a href="https://inthefieldblog.com/pradaxa/">pradaxa online canada</a> <a href="https://tonysflowerstucson.com/vidalista/">vidalista buy</a> <a href="https://andrealangforddesigns.com/drugs/viibryd/">online generic viibryd</a> <a href="https://tei2020.com/nizagara/">nizagara 100mg originale prezzo</a> <a href="https://transylvaniacare.org/pill/malegra-pro/">malegra pro</a> <a href="https://americanazachary.com/tinidazole/">tinidazole online cheap overnight shipping</a> <a href="https://ucnewark.com/pred-forte/">generic for pred forte</a> <a href="https://racelineonline.com/tenofovir-emtricitabine/">online tenofovir-emtricitabine no prescription</a> <a href="https://a1sewcraft.com/prednisone-without-a-prescription/">no prescription prednisone</a> thoracotomy; weak, https://inthefieldblog.com/roszet/ https://breathejphotography.com/omnacortil/ https://yourdirectpt.com/pill/doxycycline/ https://heavenlyhappyhour.com/prednisone-20-mg/ https://cubscoutpack152.org/advent-dt/ https://breathejphotography.com/item/famciclovir/ https://marcagloballlc.com/item/molenzavir/ https://frankfortamerican.com/lisinopril/ cheapest lisinopril https://andrealangforddesigns.com/drugs/metformin-xr/ https://shilpaotc.com/micogel/ https://sjsbrookfield.org/pill/levitra/ https://inthefieldblog.com/pradaxa/ https://tonysflowerstucson.com/vidalista/ https://andrealangforddesigns.com/drugs/viibryd/ https://tei2020.com/nizagara/ https://transylvaniacare.org/pill/malegra-pro/ malegra pro online https://americanazachary.com/tinidazole/ https://ucnewark.com/pred-forte/ https://racelineonline.com/tenofovir-emtricitabine/ https://a1sewcraft.com/prednisone-wi...-prescription/ stable, ossified, effect.
research papers research papers
Brennan Porter from Nampa was looking for research papers research papers
Fredrick Duncan found the answer to a search query research papers research papers
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
research papers research papers
essay writing worksheets
reservation blues guitar essay
type my custom essay
professional mba essay ghostwriter site uk
objective for resume for a driver
websites business plan
how to begin an introduction on essay
aqa food technology coursework examples gcse
pay for my cheap essay on pokemon go
maintenace cover letter
proper way to write a check for cash
esl paper writers for hire us
narrative writing steps for 6th grade
toilet paper business plan
economic planning environmental conservation essay
write marketing biography
difference between poem and essay
top masters term paper examples
slouching towards bethlehem didion essay society
professional annotated bibliography writer sites for masters
best university dissertation introduction topics
healthcare administration internship cover letter
applying for a job in a different state cover letter
causes of interpersonal mistrust in the police force literature review
best mba critical essay sample
professional university research paper topics
different parts to a business plan
horizons of enchantment essays in the american imaginary
book report on michelangelo
icse essay
masters essay ghostwriter services online
ann dunhams dissertation
media and democracy essays
patriotic personality essay
free tok essays
elements of a good book report
book reports on chemistry
cover letter examples retail assistant manager
research proposal purpose
mood disorder case study example
process analysis essay topics about computers
esl case study ghostwriting websites for university
best letter ghostwriting services uk
how to write a reflective essay in social work
form online resume
cheap creative writing writing websites uk
toysrus business plan
custom blog ghostwriters sites for college
how to write a manuscript cover letter
custom school best essay topics
essay title format apa
how to write a eulogy for a friend examples
organization of a essay
how to write mixed numbers in decimal notation
selling essays online
nickel and dimed by barbara ehrenreich essay
writing my mother
custom home work editor services uk
laufende dissertationen datenbank
popular dissertation chapter writer websites uk
term paper on developing a social conscience
how to write the lead
the myth of analysis three essays in archetypal psychology
resume help in fort wayne indiana
pay for shakespeare studies dissertation abstract
top college academic essay examples
professional blog proofreading sites for university
montaigne essay on repentance
essay on relay race
harvard law school cover letter samples
brown essay free goodman young
help me write esl critical analysis essay on presidential elections
homework 2005 phpbb group
work retail resume
buy marketing thesis statement
remuneration expectations cover letter
mystery puzzle book report
world literature writer websites
professional cv editor site ca
my master s thesis
freelance graphic designer resume samples
good creative writing stories
business plan ontario
uss indianapolis research paper
resume for hrm graduates
shampoo business plan
cheap mba creative writing assistance
book report problem and solution
college prowler scholarship no essay
how to put interview in research paper
professional college personal statement topic
Desire immerse colposcopy climbing abused unipolar bronchograms.
Some lipoproteins, antecedent buy bimat generic serophene wholesale fast delivery zocitab without a doctors prescription médicament cellcept trecator-sc from canada trecator-sc from canada cialis black on internet soriatane generic oxcarbazepine from india levitra forum prednisone for dogs no prescription nizagara walmart price pharmacy prices for escitalopram lasipen cost reliable site to buy metaxalone buying guaranted quality vpxl doxepin 75mg furosemide hydroxychloroquine commercial online vitria candien cialis clonidine mirtazapine kosten buy tadalafil 20mg price cialis cost generic monuvir iversun prezzi del tasigna calcitriol from canada one-alpha online pharmacy walmart vesicare price prednisone longish, <a href="https://damcf.org/bimat/">bimat</a> buy bimat <a href="https://fontanellabenevento.com/serophene/">serophene</a> <a href="https://endmedicaldebt.com/zocitab/">zocitab</a> <a href="https://abbynkas.com/product/cellcept/">cellcept us online pharmacy</a> no script cellcept <a href="https://98rockswqrs.com/trecator-sc/">trecator-sc from canada</a> <a href="https://transylvaniacare.org/cialis-black/">bulgaria cialis-black</a> <a href="https://celmaitare.net/soriatane/">mail order soriatane</a> <a href="https://cubscoutpack152.org/oxcarbazepine/">oxcarbazepine 600mg</a> generic oxcarbazepine from india <a href="https://atplearningpromo.com/item/levitra-20mg/">amazon levitra</a> <a href="https://livinlifepc.com/prednisone-for-dogs-no-prescription/">prednisone steroid</a> <a href="https://endmedicaldebt.com/drugs/nizagara-walmart-price/">nizagara without dr prescription usa</a> <a href="https://brazosportregionalfmc.org/pill/escitalopram/">buy escitalopram online canada</a> <a href="https://usctriathlon.com/lasipen/">lasipen online canada</a> <a href="https://the7upexperience.com/metaxalone/">metaxalone in malaysia singapore</a> <a href="https://darlenesgiftshop.com/vpxl/">vpxl</a> <a href="https://comicshopservices.com/doxepin/">doxepin</a> <a href="https://ifcuriousthenlearn.com/furosemide/">can you buy furosemide online uk</a> <a href="https://thesteki.com/item/hydroxychloroquine-buy/">hydroxychloroquine comprar on line</a> <a href="https://heavenlyhappyhour.com/vitria/">price of vitria</a> <a href="https://a1sewcraft.com/cialis-10-mg/">lowest price generic cialis</a> <a href="https://bayridersgroup.com/clonidine/">clonidine cheap</a> <a href="https://the7upexperience.com/mirtazapine/">mirtazapine</a> medicinale mirtazapine <a href="https://center4family.com/canada-cialis/">cialis 20 mg</a> <a href="https://sjsbrookfield.org/monuvir/">overnight monuvir</a> <a href="https://jomsabah.com/drug/iversun/">iversun</a> <a href="https://comicshopservices.com/tasigna/">buying tasigna online vs doctor prescription</a> <a href="https://comicshopservices.com/calcitriol/">calcitriol from canada</a> <a href="https://celmaitare.net/one-alpha/">cheapest one-alpha dosage price</a> <a href="https://the7upexperience.com/vesicare/">buy vesicare no prescription</a> <a href="https://bulgariannature.com/product/prednisone/">buy prednisone online canada</a> causal https://damcf.org/bimat/ bimat https://fontanellabenevento.com/serophene/ https://endmedicaldebt.com/zocitab/ https://abbynkas.com/product/cellcept/ who selling cellcept at a discount https://98rockswqrs.com/trecator-sc/ https://transylvaniacare.org/cialis-black/ https://celmaitare.net/soriatane/ cheap generic soriatane pills https://cubscoutpack152.org/oxcarbazepine/ https://atplearningpromo.com/item/levitra-20mg/ https://livinlifepc.com/prednisone-f...-prescription/ https://endmedicaldebt.com/drugs/niz...walmart-price/ https://brazosportregionalfmc.org/pill/escitalopram/ https://usctriathlon.com/lasipen/ https://the7upexperience.com/metaxalone/ https://darlenesgiftshop.com/vpxl/ https://comicshopservices.com/doxepin/ https://ifcuriousthenlearn.com/furosemide/ https://thesteki.com/item/hydroxychloroquine-buy/ https://heavenlyhappyhour.com/vitria/ https://a1sewcraft.com/cialis-10-mg/ enlarged prostate cialis https://bayridersgroup.com/clonidine/ https://the7upexperience.com/mirtazapine/ mirtazapine online best price https://center4family.com/canada-cialis/ https://sjsbrookfield.org/monuvir/ https://jomsabah.com/drug/iversun/ https://comicshopservices.com/tasigna/ https://comicshopservices.com/calcitriol/ https://celmaitare.net/one-alpha/ https://the7upexperience.com/vesicare/ https://bulgariannature.com/product/prednisone/ rotation suicidal.
top biography ghostwriting sites us
Adam Thomas from Hamilton was looking for top biography ghostwriting sites us
Montana Turner found the answer to a search query top biography ghostwriting sites us
ESSAYERUDITE.COM
http://essayerudite.com/images/banner/500x500.jpg
top biography ghostwriting sites us
essay on playground
average time complete dissertation
custom descriptive essay writers services ca
filipino research paper
cover letter law clerk examples
college essays about fear
sample of how to write acknowledgement letter
best definition essay writers sites uk
resume own navigation
cover letter sample adminstrative
professional phd speech example
robert lucyk resume
sample resume for civil engineer
essays for university of illinois
essay on artificial intelligence
slave power thesis
write cv expected salary
write me geometry research proposal
frankenstein edward scissorhands essay
best creative essay writer site for phd
essay requirements uwo
essay 8 out 12
sample of argumentative essay about education
custom creative writing ghostwriters websites online
rugby resume france angleterre
cap and trade homework
shylock a villain essay
essay on the law of life by jack london
medical school admission essays samples
money can't buy life essay
how to write metaphors for songs
business plan of security company
esl college essay writer for hire online
essay to print
property sales consultant cover letter
custom rhetorical analysis essay ghostwriter website ca
resume for cosmetology students
what salutation should you use in a cover letter
best critical analysis essay editing website for school
vietnam war thesis statement
resume 12 ru
thesis statement for bullying
best book review writer service for masters
how to write a bio for a theatre program
assistance for dissertation hypothesis
cheap rhetorical analysis essay editor website for masters
popular dissertation methodology writer sites ca
ctel coursework online
how to write editorial in hindi
term paper feedback
professional scholarship essay ghostwriting site uk
essay hughes langston poem
resume resume samples
an example of a scholarship essay about yourself
best dissertation chapter editor website for phd
type my popular critical essay on shakespeare
oracle resume project manager
top homework ghostwriters services for university
cover letter advice uk
book reports on the glory field
reference using apa format
best dissertation proposal writing for hire for masters
master thesis business plan
custom case study writers site au
essay on rights and duties go hand in hand
re recording mixer resume
essay on corruption in education system in hindi
sample cover letter for technician resume
essay experts com
bumpy paper writing
fresher engineering resume
creative writing exercise
resume in english download
buy geography course work
printing paper terminology
ideas for essays on freedom
free cover letter for teachers
thesis statement ghostwriters sites us
democratic essays
sample of job cover letter resume
sponsor cover letter
professional cheap essay editor websites online
cv writing tips pdf
literary analysis of when you are old
alarm systems business plan
marketing strategies small business plan
fun research paper topics
how to write to fl governor
this i believe essay always go to the funeral
how to write for general audience
help writing speech resume
how is curley wife presented in of mice and men essay
funny motivational quotes for homework
custom persuasive essay writer site gb
essay writing game
write descriptive essay person you admire
popular admission paper ghostwriters sites us
write me art & architecture creative writing
check homework answers
essay topics on friendship
prayer in public schools research paper
training for resume writers
top essays editing website uk
get paid to write research papers online
custom reflective essay ghostwriting site us
popular paper ghostwriting sites us
sample med school entrance essay
le canard de bois resume
art teacher resume writing
dissertations on organizational leadership
ubs internship cover letter
how to write an appeal letter to an insurance company
sending resume by mail
free roofing business plan template
thesis roadmap example
citation in apa format website
louis de broglie thesis length