DT: Thailand: Underlying Tax
(1) DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM
The accounts and the first page of the income tax form showing the tax assessed [the amount entered in sub-heading (2)].
(2) LEGAL RESERVE
Relevant profits are reduced by transfers of 5% of annual profit until the reserve reaches 10% of share capital.
(3) SPARED TAXES
Credit is available for spared taxes (see DT18656). Attach a copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computation showing the spared tax.