Translated from Thai to English - www.onlinedoctranslator.

com

Tips for paying taxes

Cryptocurrency

digital token

Revenue Department January 2022

Disclaimer: This document provides a quick guide for the 2021 Form Verification and a specific cover calculation

example. In this case

 introduction

Investing in the Petrocurrency/Cytokendjithilam Khithilam is a leap forward development.

During the past 1 - 2 years, the development of technology, the results of various types of manipulations and traps, the

diversity and change quickly all the time Understanding the business model is essential. in order to understand working

between government agencies, private organizations, including the people The release of buffs from those who are

involved and ensuring proper communication is essential. The Revenue Department has adopted a guideline of

“Relaxing, Looking to the Future”. which will cover

1. The classification of money is given to the agency. By the type of money and benefits to cover profits /

Income from transfers/any other benefits from cryptocurrencies/setokends

2. The calculation of the amount is based on the standard of accounting for the reserve. which can be done in 2 ways, first of all

(FIFO) or moving average cost, which can change the calculation in the next year
3. Wadam Luka Kropitocurrence/Zitokendjtila, the time the horse was acquired, or the average price on the date of the horse to be acquired.

Taxpayers understand and can use it as a manual for filing a tax return form with a normal person P.N.D.90/91 only. The other

manuals have also dealt with other taxes, for example, taxes are paid on the spot, taxes have an additional cost.

In this regard, the thank you to the four involved parties from both the public and private sectors consisted of:

Sanitrapai Chitila Thai Association Thai Business Trading Association Thai Fintech Association The Office of the Securities

and Exchange Commission and the Market Place Bank of Thailand The Office of Finance and Economics jointly proposes

a solution concept, which is a key factor that the Revenue Department has used. Developing this manual

Revenue Department

2
 table of contents

You should read the instructions. If you have.................................................... .................................................. ............4

definition.................................................. .................................................. .................................................. ...................4

Tax for cryptocurrencies/cytokends.................................................. .................................................. ..........5

How can you calculate the money for standing like this?.................................................. .................................................. ...............6

1. Payment, payment, transfer or exchange of Petrocurrency/Citokendgital.................................................. ......6

2. Petrocurrence.................................................. .................................................. ................................. 11

3. Acquire a different currency or currency exchange rate................................................... ..........................................16

4. Obtain cryptocurrencies/sitokenditillas from grants or received an award.................................................. .......18

5. Receive benefits or returns from holdings.................................................. ................................... 20

5.1 Digital Tokens.................................................. .................................................. .........................................20

5.2 Cryptocurrency.................................................. .................................................. .................................21

Attachment.................................................. .................................................. .................................................. .......24

Frequently Asked Questions.................................................. .................................................. .................................................. 26

3
You should read this instruction if you

1. Payment, payment, transfer or exchange of Petrocurrency/Citokendgital

2. Petrocurrence
3. Acquiring a different currency or currency exchange rate

4. Obtaining cryptocurrencies/citokens from the or received an award

5. Receive benefits or returns from holdings

5.1 Digital Tokens

5.2 Cryptocurrency

definition

"Cryptocurrency "C"This means that the requesting unit of Blue Tronkis is built on the

system. or the yolk Tronkis with the intention of using as an intermediary for exchanging horses for any

kind of service or other benefits or exchange between Sanitorn Phaid Jitila and shall not include any other

requesting unit, Eagle Tronkis, as prescribed by the SEC.

"Tokend Chitila"This means that the requesting unit of Blue Tronkis is built on the system. or another machine

Alektrongizho with Vittathpura Song for

1. Determine the right of persons to participate in any project or activity

2. Determine the right to obtain a horse for any specific service or rights as specified in

Agreement between the revocate and the buyer and shall include any other indication of rights as specified by

the SEC.

Angi according to the royal decree 2018

4
 Tax for cryptocurrencies/cytokends

Pay, pay, transfer fierce get get receive benefits

or exchange Cryptocurrency Cryptocurrency Cryptocurrency/C or reward

Cryptocurrency/C (Page 11) Is it money? digital token from holding

digital token Chang from giving 5.1 Digital Tokens

(Page 6) received an award (page 20)

(Page 16) (Page 18) 5.2 Cropitokr

language

Submit the form P.N.D.90/91 for the tax return within 31 Mar. of the following year.

5
 You can calculate the money to stand for example.

1. Payment, payment, transfer or exchange of Petrocurrency/Citokendgital

▪ Selling, distributing, transferring or exchanging Petrocurrency/Citokendgitilas to another partner only the price It is a

foreign currency that is used as a money, Section 40 (4)(i) of the Revenue Code.

▪ One-to-one type of calculating of water and petrocurrency to use the standard accounting standard

For example, Vathi Nathanutha (Moving average cost) and givesCalculate the amount of money

classified by type of coin.

▪ Methods first.The first-in first-out (FIFO) is the computation of petroleum/petocurrency/cytokend

cryptocurrencies. The newly purchased cryptocurrencies/citokendgitilas will be sold out in

descending order. be harmful to The remaining cryptocurrencies/gitokenditils that were purchased

time of the material

▪ Whitine Nuttawat moving averageThe moving average cost is the calculation of Bitcoin/C

tokens, but each type is determined from the average value of the Petrochemicals.

Cryptocurrency/Cetokend digital of the same type Purchased during the calculations that

Buy Petrocurrency/Citokendgitila

▪ Experts can choose any method to calculate the benefits.Once you have chosen a method for calculating the cost, you must use it throughout the year.

▪ The fund includes both purchase and cost for equipping the horses at the Petrocurrency/Ctokend Capital, such as the customs. m and The

transfer fee is

▪ The valuation of luka cryptocurrencies / cytokend digital both for the calculation of funds and income, must be paid at the time of purchase. or the

average price on the day of the horse This is a trusted reference price, such as the price quoted by the Exchange, which is established in

accordance with the regulations of the Board of Trustees. Lokattarapai and Loktharapai Market are the following.

▪ In the event of a deficit whether born from any type of cryptocurrencies/cytokendgitilas established in the past year Can

be used to dodge the profits that are received from any type of cryptocurrencies / cryptocurrencies.However, only the

This is done through the business operator Chisanitrapid Jitila who is under the supervision of the Office of the

Supervisory Board. There

▪ The remaining cash value of cryptocurrencies/citokendgitilas at Wanasin is a Petrocurrency Exchange.

S/C Digital tokens without any payment, transfer, exchange, no reason whatsoever. And let this

Luka be the extra money for the excise tax.

▪ During the tax year If the learner is able to pay the taxes paid quickly, they can apply the taxes paid for the credit. Taxes

for submitting a tax return form for ordinary persons, Por.Ngor.Dor.90

6
 Example 1 Calculate the amount with the first method in the first year. and the year of the year changed to Nawdhitinathanuthawath

moving average in the year 2021Mr. AbuyPetrocurrency 3 times - Date 3 Feb. 20 Volume 10 coins, 20 baht per coin.

- Date 5 Jun. 64 Volume 5 coins, 8 baht per coin.

- Date 15 Oct. '21 Volume 15 coins, 9 baht per coin.

andsell2 times cryptocurrencies - Date 10 Jul. 20, 10 coins, 30 baht per coin.
- Date 16 Nov. '64 Volume 16 coins, 10 baht per coin.

Mr. ElekWthikhao first. Details

gun day buy sell Thanu profit/

Volume, amount, amount, amount, amount, amount, amount quantity of milk amount lack
3 Feb '19 10 20 200
5 Apr. 64 5 8 40
10 Jul '19 10 30 300 10 20 200 profit 100

15 Oct '19 15 9 135

16 Nov '21 16 10 160 5 8 40 Profit 21

11 9 99
139
Balance 31 Dec '19 4 9 36
Mr. A. Mahinati Bring money in the amount of 121 baht (100+21) to be included in the calculation as an appraisal in order to pay

for the ordinary person's income tax, P.N.D.90, type of income Dai 40(4)(i) of the Revenue Code and for the balance of 4 coins, 9

baht per coin, it is not taxable income 2021

in the year 2022 Mr. A Purchasing Petrocurrence 1 time - Date 15 Jan. 20 Volume 10 coins, 16 baht per coin.

Mr. A sells Petrocurrency 1 time - Date 20 Jan. '65 volume 12 coins, mluca 17 baht per coin.

Mr. A changed to Vathikeen Nathanan from the previous method to become aWathitina Nuttavat moves average. Details

gun day buy sell Thanu profit/

quantity, amount, amount, amount, amount, amount, amount, amount, amount lack
The balance brought on 1 Jan. 65 4 9 36
15 Jan. 65 10 16 160
20 Jan. 65 12 17 204 12 14* 168 Profit 36

Balance 31 Dec '22 2 14 28

Note 14* =[ (4 x 9) + (10 x 16) ]
(4 + 10)

Mr. A. Mahinati Bring the amount of 36 baht to be included in the calculation of income for the purpose of paying an ordinary person's income tax,

P.N.D. 90, type of income 40 (4). (i) of the Revenue Code and for the remaining balance of 2 coins, 14 baht per coin, and no other income related to

the 2022 taxable income.

Note: If there are multiple types of cryptocurrencies/cytokends To calculate the amount separately according to the type of cryptocurrencies / cytokends.

7
 Example 2 Calculate the amount of money with the average of 2 years

moving in the year 2021Mr. AbuyCryptocurrency 3 times - 3 Feb. '64 Value 10 coins, mluka 20 baht,
- Date 5 Jun. 64 qr 5 coins, muang 8 baht.
- Date 15 Oct. '21 Volume 15 coins, 9 baht per coin.
andsellPetrocurrency 2 times - Date 10 Jul. 20 Volume 10 coins, 30 baht per coin.

- Date 16 Nov. '64 Volume 16 coins, 10 baht per coin.

Mr. ElekWathitina Nuttavat moves average. eelaborate

gun day buy sell Thanu profit/

Volume, amount, amount Volume, amount, amount, amount, amount, amount, amount lack
3 Feb '19 10 20 200
5 Apr. 64 5 8 40
10 Jul '19 10 30 300 10 16** 160 Profit 140

15 Oct '19 15 9 135

16 Nov '21 16 10 160 16 10.75* 172 lack of support 12

Balance 31 Dec '19 4 10.75 43

Note 16** = [ (10 x 20) + (5 x 8) ] 10.75* = [ (5 x 16) + (15 x 9) ]
(10 + 5) (5 + 15)

Mr. A. Mahinati Bring money in the amount of 128 baht (140-12) to be included in the calculation as an appraisal in order to pay

for the ordinary person's income tax, P.N.D.90, type of income Dai 40(4)(i) of the Revenue Code and for the balance of 4 coins,

10.75 baht per coin, it does not count as income in the year 2021

in the year 2022 Mr. A Purchasing Petrocurrence 1 time - Date 15 Jan. 20 Volume 10 coins, 16 baht per coin.

Mr. A sells Petrocurrency 1 time - Date 20 Jan. '65 volume 12 coins, mluca 17 baht per coin.

Mr. Aang Khong used to calculate Tanut.Wathitina Nuttavat moves average. Details

gun day buy sell Thanu profit/

Volume, amount, amount Volume, amount, amount, amount, amount, amount, amount lack
The balance brought on 1 Jan. 65 4 10.75 43
15 Jan. 65 10 16 160
20 Jan. 65 12 17 204 12 14.50* 174 Profit 30

Balance 31 Dec '22 2 14.50 29

Note 14.50* =[ (4 x 10.75) + (10 x 16) ]
(4 + 10)

Mr. A. Mahinati Bring money in the amount of 30 baht to be included in the calculation of income for the purpose of paying the ordinary person's income tax,

Por Ngor Dor 90, type of income 40 (4). (i) of the Revenue Code

Note: If there are multiple types of cryptocurrencies/cytokends To calculate the amount separately according to the type of cryptocurrencies / cytokends.

8
 ▪ Calculation of profit or loss In the case of Petrocurrency/Cytokend Digital Exchange of
BuckCryptocurrency/C Tokend tokendit, let both companies sell cryptocurrencies/
cytokendgit by fiat. money). If there is profit, the seller Cryptocurrency/Cytokendgitila
Must bring profits to collect as a total of money to assess for tax payment for ordinary
person P.N.D. 90

Example 3 In the case of using a petrocurrency/cytokend company Exchange of Buckropitocurrency/Citokendgital

in the year 2021

Mr. A took the Petrocurrency X amount 8 coins Buy a lump sum of 15 baht per coin, exchanged the Petrocurrency

currency Y amount 12 coins of Mr. B, bought in ml, 9 baht per coin.At the date of changePetrocurrency X muluca

20 baht per coin and pittocurrency Y 14 baht per coin calculating profit or loss. don't

Mr. A Mr. B

support price 8 x 15 = 120 baht 12 x 9 = 108 baht

exchange price 12 x 14 = 168 baht 8 x 20 = 160 baht

Profit 48 baht (168 – 120) Profit 52 baht (160 – 108)

Mr. A. Mahinati Bring the profit of 48 baht to calculate as an appraisal in order to pay the tax to an ordinary person, P.N.D. 90,

type of income 40 (4)(i) of the property. royal taxation

Mr. Bor Mahinati Bring profits in the amount of 52 baht to be included in the calculation as an appraisal in order to pay the income tax to an ordinary person,

P.N.D. 90, type of income 40 (4)(i) of the property. royal taxation

9
▪ In the case of an ordinary tax return form, PND.90 (via Internet) To show the money in the list Income from

investments Benefit received from the transfer of Petrocurrence/Citokendgitila

▪ In the case of an ordinary tax return form, PND.90 (Paper)Profit from selling, paying, transferring or exchanging

Cryptocurrency/CytokendgitilaIn the money channel, evaluating under section 40 (4) of other categories

10
 2. Petrocurrence

▪ Na Wanat received a cryptocurrencies from scratch.Still not worth it

▪ When buying, paying, transferring or exchanging the Petrocurrency Capital Considered as money, assessed according to

the section 40(8) of the Royal Thai Government which can be paid according to the need and appropriatebut the

angry Evidence documents pertaining to and documenting Suche, Som Bamrongu Computer Employment fee, Mr

Nai Na electric bill that has been established in the country, including the cost of investing in investments such as

computers, by gradual Is there a price depreciation of the property according to a royal decree issued under the

Revenue Code? and the price depreciation of Trapatisani (No. 145) in conjunction with the Royal Decree issued under

the Revenue Code Says that with the determination of a fee that would be limited from the appraisal money (No. 11),

B.E. 2502, Section 8 of the tenure can be referenced as Asking for taxation No. Ng Ng Kor Kor 0706/47 dated 3 January

2008 as attached.

▪ Calculation of the same type of petrocurrency To use the standard accounting standards, such as the rules before.

first (FIFO) or Thiti Nathanut (Moving average cost) and giveCalculate the amount separately according to

type of coin

▪ Methods first.The first-in first-out (FIFO) is the calculating of the petrocurrency. by cryptocurrencies That which is obtained from the

previous round will be sold first in order. What are the consequences of the remaining cryptocurrencies that Wanat said were the

cryptocurrencies that were obtained from the last time? lost the material

▪ Vathi TanutthavatchaleaThe moving average cost is calculating the amount of petroleum, but each type

is determined from the average value of each type of petrocurrency. The same day, Navanat, the

certificate of the cryptocurrencies obtained during the

▪ Experts can choose any method to calculate the benefits.Once you have chosen a method for calculating the cost, you must use it throughout the year.

▪ Calculating capital and income to pay at the time of purchase, or the average price. on the day of the horse This is

a trusted price quote, such as the price quoted by the exchange that is made accordingly. The rules of the

Office of the Securities and Exchange Commission and the Market Place are

Note For those with an assessment of 40 (2) – (8) totaling 120,000 baht or more, to compare the tax calculation With this

method, I got the best, with the tax rate I got a normal and must not be less than 0.5% of the total amount Anggi under Section

48(2) of the Revenue Code.

11
Example 4 In case of income from the sale of cryptocurrencies that are not Calculate the amount with the first method in the

first year and the last year to change it to the moving average value.

In the year 2021, Mr. A invests in a computer for the price of 900,000 baht, in the next Jan., Khaduk Petrocurrence X gets 60

Coins In March, Mr. A sells Petrocurrency X amount 40 coins.at the networkCryptocurrency X has a value of 30,000 baht per

coin. In the year 2021, Mr. Emchee repairs a computer in the amount of 100,000 baht. Electricity cost. in the amount of 80,000

baht and the commuter fee in the amount of 30,000 baht, Mr. ACalculate the amount with the first method. Calculate profit

or loss

amount
Appraisal money (income) 40 x 30,000 = 1,200,000 baht

six Yes, pay as needed and appropriate.

- Determination of the price of a computer (eye 3 years) 900,000 / 3 = 300,000 baht

- Computer repair cost 100,000 baht

- electric bill 80,000 baht

- Internet 30,000 baht

A total of 60 coins 510,000 baht

The money used in the calculations for the cost of 40 coins. 340,000 baht (510,000 x 40 / 60)

remaining balance 860,000 baht (1,200,000 – 340,000)

tax calculation
Method 1 The money can be assessed as a yes and a yes, and the various discounts are based on the tax rate, or more.

Rates under Section 48(1) of the Revenue Code

amount
Appraisal money (income) 1,200,000 baht

six Yes, pay as needed and appropriate. 340,000 baht

six discount for those who 60,000 baht

Total balance 800,000 baht

six The first 150,000 baht is paid (with tax exemption). 150,000 baht

There is nothing left to do without calculating the language. 650,000 baht

Tax (in the price tag) 75,000 baht

(150,000 x 5%) + (200,000 x 10%) +

(250,000 x 15%) + (50,000 x 20%)

12
Method 2 Money0.5 or more than that, under Section 48(2) of the Revenue Code.

amount
money 1,200,000 baht

Tax (tax rate 0.5 per cent) 6,000 baht

Therefore, in the year 2021, Mr. A has to pay the tax calculated in the amount of 75,000 baht due to the tax calculated in

accordance with V.1. Thithi 2 and Mr. Emkhirapitocurrence X, the remaining amount of 20 coins, at a price of 170,000 baht

(510,000 – 340,000) carried forward.

Later in the year 2022, in the month of March, Mr. A. Khadukorn Petrocurrence X earned 60 bucks. In April, Mr. A Selling

a cryptocurrencies X amount 30 coinsat the networkCryptocurrency X has a value of 20,000 baht per coin. In the year

2022, Mr. Emchey repairs a computer in the amount of 50,000 baht. Electricity cost. in the amount of 60,000 baht and an

additional fee of 20,000 baht, Mr. ACalculate the weight with the average moving averageCalculate profit or loss

amount
Appraisal money (income) 30 x 20,000 = 600,000 baht

six Yes, pay as needed and appropriate.

- Determination of the price of a computer (eye 3 years) 900,000 / 3 = 300,000 baht

- Computer repair cost 50,000 baht

- electric bill 60,000 baht

- Internet 20,000 baht

A total of 60 coins 430,000 baht

Tan Nuk comes from the year 2021, amount 20 coins. 170,000 baht

Nuts per 1 coin 7,500 baht [(170,000 + 430,000) / (20 + 60)]

The money used in the calculations for the cost of tax is 30 coins. 225,000 baht

remaining balance 375,000 baht (600,000 – 225,000)

13
tax calculation
Method 1 The money can be assessed as a yes and a yes, and the various discounts are based on the tax rate, or more.

Rates under Section 48(1) of the Revenue Code

amount
Appraisal money (income) 600,000 baht

six Yes, pay as needed and appropriate. 225,000 baht

six discount for those who 60,000 baht

Total balance 315,000 baht

six The first 150,000 baht is paid (with tax exemption). 150,000 baht

There is nothing left to do without calculating the language. 165,000 baht

Tax (in the price tag) 9,000 baht(150,000 x 5%) + (15,000x10%)

Method 2 Money0.5 or more than that, under Section 48(2) of the Revenue Code.

amount
money 600,000 baht

Tax (tax rate 0.5 per cent) 3,000 baht

In the year 2022 from the calculation according to method 2, the tax is less than 5,000 baht, there is no tax that is payable according to

method 2, so Mr. A Chong has to pay the tax that is calculated on the 1st floor amount of 9,000 baht and Makhirapitocurrence X balance

of 50 coins at the price. 7,500 baht per coin, carried away as a tax expense.

14
▪ In the case of an ordinary tax return form, PND.90 (Through the Internet) to showRevenue from selling

cryptocurrenciesIn the list of income from Katarapaisani, doing business, in the type of money,

business, agriculture, industry, transportation and other income ( Section 40(8)) > Type of business :

Income > Please specify : Income from the sale of petro-currency

▪ In the case of an ordinary tax return form, PND.90 (Paper)sales income Cryptocurrency is fierce.Use

the money box to evaluate under section 40 (8) of other categories.

15
 3. Acquire a different currency or currency exchange rate.

Employees can earn other If other money is received, which is the

Type of money

The contractor received a payment from a

money as the Petrocurrency cryptocurrencies company. It's a lot of money name of the assessment under section

Company is a condition of working forRegardless of the location or the 40(1) and received payment which is an

Employment Yes The job position or the job that makes it permanent assessment under section 40 (2) fromMr.

recipient did not receive an or temporary, the person who does this be the Jangrai DayewAlso, the learners must

assessment, type 40 (1). person who received Type 40 (2) include Shown in Japanese, type 40(1)

▪ Calculation of capital and income to be paid at the time of purchase, or the average price. on the day of the horse This is a

trusted price quote, such as the price announced by the exchange that is made accordingly. Rules of the Office of the

Securities and Exchange Commission and the Market Place and let him use it for the rest of the year

▪ In the event of receiving other Chinese Petrol Coins or When the milk that has been received is taxed, it can

be be used as a means of calculating the required tax

▪ During the tax year If the learner is able to pay the taxes paid quickly, they can apply the taxes paid for the

credit. Taxes for submitting an ordinary tax return form PND.90/91

▪ In the case of an ordinary tax return form, PND.90/91 (via Niternity) to showIncome from

incomeunder the labor contract (Section 40(1)). or general income (Section 40(2))

16
▪ In the case of submitting an ordinary tax return form, PND.91 (Paper)moneyunder section
40(1)

▪ In the case of an ordinary tax return form, PND.90 (Paper)moneyunder section

40(2)

17
 4. Obtain cryptocurrencies/sitokenditillas from grants or received an award

▪ Considered as a currency under section40(8) of the Royal Thai Government Money, commerce, agriculture, industry,

transportation, or other things other than those received from (1) to (7)

▪ Examples are given when they join the activity. or receive a reward for the promotion of the sale, etc.

▪ The valuation of luka cryptocurrencies / cytokend digital both for the calculation of funds and income, must be paid at the time of purchase.

or the average price on the day of the horse This is a trusted reference price, such as the price quoted by the Exchange, which is established in

accordance with the regulations of the Board of Trustees. Loktharapai and Loktharapai Market andLet you use this method throughout the

year.

▪ In the event of a petrocurrency/cytokendjitillama coin When the milk that has been received has been taxed can be used It

is used in the calculation of the necessary taxes.

▪ In the case of an ordinary tax return form, PND.90 (Through the Internet) to show the list of income from

Traphaisni, business transactions, type of money, business, agriculture, business Director, transportation and

other income (Section 40(8)) > Type of business : Other money > Please specify : Receive petrocurrency/C digital

tokens from or received an award

18
 ▪ In the case of an ordinary tax return form, PND.90 (Paper) An assessment shall be made in accordance with Section 40(8) of

another category.

Note For those who have assessed 40 (2) – (8) totaling 120,000 baht or more, to compare between Taxes

that are calculated with a simple income tax return and shall not be less than 0.5% of the total amount of

money, under Section 48(2) of the Revenue Code.

19
 5. Receive benefits or returns from holdings

5.1 Digital Tokens

▪ ExamplesYield farming or Staking?

▪ Considered as a currency under section40 (4)(h) of the Revenue Code profit sharing or any benefit in appearance Within minutes

of the withdrawal or possession of the digital token

▪ The valuation of tokens for both capital and income calculations is given at the time of purchase, or the average price. on the day

of the horse This is a trusted price quote, such as the price announced by the exchange that is made accordingly. Rules of the

Office of the Securities and Exchange Commission and the Market Place and let him use it for the rest of the year

▪ In the event that the digital token is received and the already received tax-advantaged tokenization is applied, it can be used to

support it. in calculating the excise tax

▪ In the case of an ordinary tax return form, PND.90 (via Niternity) to show benefits or returns on

the list of income from investments profit sharing or any other benefits In a matter of minutes,

the withdrawal or possession of the digital token

20
▪ In the case of an ordinary tax return form, PND.90 (Paper) An assessment shall be made under Section 40 (4) of

another category.

5.2 Cryptocurrency

▪ ExamplesYield farming or Staking?

▪ Benefit or return from holding of Petrocurrence It is a money according to the section.40(8) of the taxpayer,

money, business, or other things other than those already received in (1) to (7)

▪ Calculating capital and income to pay at the time of purchase, or the average price. on the day of the horse This is a

trusted price quote, such as the price quoted by the exchange that is made accordingly. Rules of the Office of the

Securities and Exchange Commission and the Market Placeand let him use it for the rest of the year

▪ In the event of taxation and taxation of maluka cryptocurrencies can be used Support for

calculating taxes that can be disbursed.

▪ In the case of an ordinary tax return form, PND.90 (Paper) An assessment shall be made in accordance with Section 40(8) of

another category.

21
 ▪ In the case of an ordinary tax return form, PND.90 (Through International) To show the list of income from

Trapatisani, business transactions in the type of money, business, agriculture, business Director, transportation

and other income (Section 40(8)) > Type of business : Other income > Please specify : Return from bringing

Cryptocurrency Exploits

Note For those who have assessed 40 (2) – (8) totaling 120,000 baht or more, to compare between Taxes

that are calculated with a simple income tax return and must not be less than 0.5% of the total amount.

Anggi under Section 48(2) of the Revenue Code.

22
 Example 5

In 2021, on 10 Jan. 21, Mr. A bought a petrocurrency for 10 coins, 20 baht per ml and brought to Staking received

a return in cryptocurrencies on April 30, '64 at the amount of 2 coins, 10 baht per coin. On August 15, '21, received

three coins of cryptocurrencies from a joint activity. At the date of receipt Cryptocurrency There is a coin of 8

baht per coin, as of 1 Oct. '64, the petrocurrency is sold at a price of 15 mluka coins. 20 baht per coin. Use the

method of calculating the value on a moving average. Calculate the price

gun day buy/reward/reward sell Thanu profit/

Volume, amount, amount Volume, amount, amount, amount, amount, amount, amount lack
10 Jan '19 10 20 200
30 Apr. 64 2 10 20 Income 20

15 Aug '19 3 8 24 Income 24

1 Oct. 19 15 20 300 15 16.27* 244 Profit 56

Note 16.27* =(10 x 20) + (2 x 10) + (3 x 8)

(10 + 2 + 3)

Sarapunai A. Meengnidaipongprameni

Date 30 Apr. '64 Receive a return from staking cryptocurrencies in the amount

of 20 baht. Money from giving in the amount of 24 baht.

On 1 Oct. '21, I received a profit from the sale of cryptocurrencies in the amount of 56 baht.

soMr. A. Mahinart Bring 100 baht of Nidai money to be included in the calculation of Nidai money for the purpose of paying the

ordinary person's income tax. P.N.D. 90, type of income 40 (4)(I) ) of the Revenue Code 56 baht and 40 (8) of the Revenue Code

44 baht

Note: If there is a pattern type shall be calculated separately according to the type of cryptocurrencies.

23
 Attachment
Other numbers: July 0706/47

walnuts:y January 3, 2008

boat: Income tax is normal. In the event of a transaction, use it as necessary and appropriate.

ask the law: Section 65 duo, Section 65 sq m and the Royal Decree (No. 11), B.E. 2502

ask for more The personnel committee of Prof. was established on January 1, 2005 to operate the

organization to provide accountability, set up a system of accounting and register Geneth.

Ruk Chit Kuchondi by Ms. N. and Mr. P. In this regard, Ms. N. has been appointed to be the

representative of the committee to implement Rukchi by Both of them agreed to invest in

an appointment with Nisod by contract, Ms. N. N. invested 400,000 baht and Mr. P. invested

100,000 baht. On the 1st of February 2005, the meeting of the personnel committee had a

meeting in front of the girl to bring the car to use in Kikikarn. instead of investing with cash

Due to past operations, the need for Vehicles for communication and a large number of

documents At that time the car The stumped person has a market price of 400,000 baht

(assessed by two other car operators). The name of Ms. N. is the owner of the property. Has

registered a vehicle for 7 people on September 27, 2000. Later in May 2006, Ms. N., with the

approval of Mr. Por. Drain the water from the car to set up a natural fuel system (NGV) for

the purpose of operating the music It's not very bright. Please let me know.

1. In submitting the tax return form for the ordinary person of that person's committee

The Committee of the Ministry of Education paid as necessary and appropriate in

accordance with Section 8 of the Royal Decree. issued under the Revenue Code On the

determination of the cost that would be granted from the money, Phong Prameni (No.

11), B.E. The cost and depreciation cost of the car is the cost of the calculation. Income

received under Section 65 bis (2) of the Revenue Code. in conjunction with the royal

decree Issued under the Revenue Code regarding the depreciation of Tropisni (No.

145) B.E. 2527 (1984)

2. Due to the fact that the natural origins of the system have been added to

stunned car It is a payout of Yonamli Kashna. It's an investment. You don't have to pay

for it. Expenses for calculating net income under Section 65 sq m (5) of the Revenue

Code, so that the Ms.S. The natural faith does not calculate the cost of investment and

the depreciation expense is the expense in calculating income under Section 65 bis (2)

of the State Code. In conjunction with the Royal Decree (No. 145) B.E. 2527 (1984)

24
 3. The committee of Ms. Sitithi is a fee that has been gained from the operation related to the

Cars nad ngk lao, such as the price of nut juice. natural gas charge Cost of maintenance sitting

down The cost of spare parts and labor costs, etc., will be calculated six times as an expense to

calculate. No money to pay taxes, get ordinary people. Is it not prohibited to carry under section

65 sq. (13) of the Revenue Code by law?

concept 1. In case of submitting an ordinary person's tax return form of the committee

Yes, yes, yes, as needed. and it is appropriate under Section 8 bis of

the Royal Decree issued under the Revenue Code 2559 (1959) which
provided the water for Section 65 sq. and Section 65 sq.m. The
Revenue Code is used by the law.
2. In this case Mrs., who is a member of the personnel committee, has used her own car for use.

activities for the convenience of the operation of the personnel team and driving cars

Installed into the natural germ system (NGV) instead of investing with cash If the rights

karma in the car and the tank is not NGV karma is not the karma of the committee The

person does not accept the price and depreciation. Of the car, including the consumer, has

established a natural traffic system under Section 65 bis (2) of the Revenue Code, due to the

payment of Nam Lee. It's like an investment that will cost money and depreciate the price. I

would like to say that Mli Kashna Penthanuron is a member of the committee.

3. If the price is related to the car, for example, the fuel price, the gas price

Dharmachart, the cost of maintenance, maintenance, water, seating, spare parts and labor costs, if the staff

can help It was clearly stated that the casket payment was an expense for the purpose of Profits or for

business purposes, especially the management committee Msitithithin is taken as an expense in the

calculation. No money to pay taxes, get ordinary people. Do not hold back under Section 65 sq m (13) of the

Revenue Code.

number: this 70/35553

25
FAQ
Question number 1. The ma of the Kirapitocurrence tax and why the Revenue Department has to collect the tax

Answer: Demigeni has gained from selling cryptocurrencies. If it is still an assessment under Section 40 (8) of the Royal

Thai Government Code, the profit from the sale of cryptocurrencies What kind of slander did you pay for your taxes

according to the Revenue Code? (No. 19) ) Year 2018, which began to delete the bank from the end of 2018 as the only

classification of money. from demi penny to assess under section 40 (8) to demi penny under section 40 (4) to reflect

the nature of money Due to the income from the sale of the Petrochemical, Kashna, the money received from the

investment after the issuance of the Royal Decree The issue of the Revenue Department has increased

Prachasamphanat Raden in order to prevent taxpayers from being punished in the future due to non-compliance

According to what the language is said to be

Question 2: How does the Revenue Department, the Veterinary Department classify the type of Sanitrapai Jitila?

Answer by Angi according to Sanitorn Puidjitila's Guide for Consumers disclosed by the Office of the

Supervisory Board Loktharapai and Loktharapai Market (https://www.sec.or.th/TH/Documents/DigitalAsset/

DigitalAsset Investment-Guide.pdf)

- Cryptocurrency (Cryptocurrency) is a unit of Blue Gold Trogist created to be used as a medium for Other

Snikha Sanitrapai or any other which can be used as a medium for exchanging goods and services to five

users Pachabunakhara Petrocurrency is not any central bank in the world guarantees that Can be used

for legal tender (legal tender) cryptocurrencies that quarantine spreads such as Bitcoin Ethereum

- Digital Token, a unit for Blue Dragongist created to determine the rights of individuals in the Divide the

income from the purchase of goods and services. or other utility tokens as agreed to the token issuer, which

may be offered for sale through the Initial Coin Offering (ICO) process.

ICO (Initial Coin Offering) fundraising is a type of mobilization that uses blockchain technology to help.

The company will offer and Determine the sale of tokens that determine the interests of the users, for example,

to share the profits from the project. Or have the right to get a nice horse? specific services and stipulate that

investors who do not wish to participate can participate By bringing Petroleum or money to exchange tokens

issued by the company with a specified amount of time and money by smart contract on technology. A

blockchain ICO may or may not be a robot, although an ICO is similar to an IPO (Initial Public Offering –

Issuance and Offering). shares to the public) can be very different. Token holders from investing in ICOs may

not get it. The owner of the company is an IPO shareholder and may not be a married person. creditor May not

be in color Business affairs or bankruptcy But the token holder will receive the same color as the white paper.

26
Question 3 Who has a taxpayer?Cryptocurrency
Answer: Expert
1. Money from the transfer or sale of the Petrocurrency Only where the price is less than the one that supports

2. Income from the sale of cryptocurrencies that doesn't get angry

3. The money is earned from any reward from the petrocurrency to benefit.

Question 4: MoneyCryptocurrencyWhat type?

Answer - Money from the sale of cryptocurrencies The horses that were acquired from the Petrocurrence duke were all

necessities. Phong assessed under Section 40 (8) of the Revenue Code. In which the money can be deducted from the real

money (no money)

- Profit from sale or transfer of cryptocurrencies only, which the price is different than the one that is supported (sale

price Wai Tanu Nut) is an assessment under Section 40 (4) (i) of the Revenue Code.

- Returns from taking advantage of the petrocurrency It is an assessment under Section 40 (8) of

the Revenue Code.

Question 5 Calculation of the amount ofCryptocurrencyhow to calculate

Answer: The cost can be calculated using either the Moving Average cost or the other
method (FIFO) or other appropriate methods. have to use this in calculating the
income throughout the year

Question 6 If you want to change the cryptocurrencies/cytokend cryptocurrencies calculation method need to get an authorization From Atthbidki

the Revenue Department or the person assigned by the Revenue Department?

Answer If you want to change the method of calculating the amount in the next year Nangalongtanu can act without asking for consent. Change

the method of calculating the amount of money to the Revenue Department or the person assigned by the Revenue Department.

Question 7: Should the tax collection from Kamalukakorn Petrocurrency be changed to other

currencies? hmmm

Answer: Taxes are common. Collected from the benefits received from the transfer of

Petrocurrency City token Digitila, however, only in which the price of a penny daichen So, if it's

a petrocurrency or a digital token Waido, without any transfer or negligence, is assessed under

Section 40 (4) (i) of the Revenue Code in any way. for exchange Cryptocurrency is a penny. take

it as money Appraisal under Section 40 (4) (i) of the Revenue Code (Example: Bring 100 baht of

nibbles to buy 1 petocurrency. Yen. Later, you can exchange it for 150 baht, which means it's

more than 50 baht.)

27
Question 8: Adopting cryptocurrencies one group to exchange for Cryptocurrency, a group of Akiss, can't

afford to pay taxes.

Answer - Exchange Cryptocurrency one group to exchange for Cryptocurrency one of those aquis It is a

transfer of the Petrocurrency under Section 40 (4) (i) of the Revenue Code.

- If bringing cryptocurrencies come to exchange Cryptocurrency, Akiss, a group of companies that support It is

an assessment under Section 40 (4) (i) of the Revenue Code.

- Example: Mr. A buys coin A for 100 baht and Mr. B buys coin B for 50 baht, later they both

exchange coins. Liyon Na Wanat exchanges Coin A and Coin B at a price of 150 baht.

1. Mr. K. Meangnidaeng assessed under Section 40 (4) (i) of the Revenue Code. From the old part, the part that pays 50

baht.

2. Mr. K. Meengnidai Phung assessed under Section 40 (4) (i) of the Revenue Code. From the old part, the part is 100

baht.

Q9 Trading is a formal way of issuing cash in - cash out, for example exchanging baht for BTC on a

local exchange. Tathpur wants to transfer to foreign exchange and buy-sell other types of digital

assets in foreign countries. Are you going to pay taxes?

Answer: If paying, paying, transferring, exchanging, paying, paying, transferring, exchanging casuarinas at low valuations, the investments can be

regarded as real money. Phong assessed under Section 40 (4)(i) of the Revenue Code.

Question 10. In the case of trading in cryptocurrencies/citokens in foreign countries? What kind of taxes will you have to pay?

Answer, Step 1, consider whether it can be a source of income outside the country. By considering the wallet that is used for

trading in cryptocurrencies / cryptocurrencies in which country

Step 2 If it is the source of money in the country Concerned about paying taxes in Thailand but it's the source foreign

currency The experts had a bad reputation when they lived in Thailand for less than 180 days and gained money. They

came to Thailand in the year Expenses that last up to 180 days

Question 11 In the case of trading in cryptocurrencies Lawrence/Tokendji Tilat in other countries How will the

exchange rate be calculated?

Answer: Please use the money exchange rate according to the procedure below. Currency exchange for calculating nitra

Foreign countries are Thai money

(1) The exchange rate of the commercial bank is established under the law. with the commercial banking

announced that the calculation of foreign currency to Thai currency in each day (buying or selling rate) or (2) the

exchange rate according to the daily rate announced by the Bank of Thailand for the calculation. Foreign

currency is Thai money in each day. (Average buy rate or average sell rate)

Anggi under Section 9 of the Revenue Code

28
Question 12. How will the consideration be based on the investment in cryptocurrencies/cytokendjitila? Answer The

money was assessed as the profit received from the trading of cryptocurrencies. /gityl tokens, which can bring losses

to avoid whether they are born from any type of cryptocurrencies

Question 13 If you save 10,000 baht and withdraw it at the price of 10,000 baht, if it doesn't benefit you? from the

transfer of cryptocurrencies or not?

Answer: Considering to condemn the looka that has been re-sold when the money is withdrawn from the account, if

investing in cryptocurrencies Muluka is 10,000 baht and sells for 10,000 baht. If not, this benefit is not received from

Transfer of Petrocurrency City (10,000 baht (sell) – 10,000 baht (money deposit) = 0 baht) due to tax. an ordinary

person Collected from the benefits received from the transfer of Petrocurrence City, however, only the tertiary price

was money

Question 14, if selling cryptocurrencies/cytokendgitila And yet, did not bring money out of the buy-sell account, can it

be considered?

Answer: If the holder of the Petrocurrency/Cytokendjitila I have already Whether to take money out of the account or not I guess it's

already in the network year. Experts have submitted the form P.N.D.90 in the network year.

Question 15. It is normal to buy and sell the like-minded coin to buy and sell it. The price is
normal. Deposit cost of maintenance can be deducted as a value in the calculation Can I
get a tax?
Answer: Money from the sale of cryptocurrencies which is not subject to mining, is considered as an assessment under

Section 40 (8) of the Revenue Code. Sales experts Cryptocurrency Able to pay expenses as necessary and appropriate.

In this regard, Section 65 of the Revenue Code and Section 65 Square of the Revenue Code shall be used as

protections.

Question 16, when selling coins that are not paid as 40 (8), it means that they have to stand in the language 2 times and have

to separate and make accounts. Wang, the coin that is not owned by a group, and the coin that is acquired by some other

means, is a group. And if both of these groups are in the wallet for the same time when sold, it will be sold out. N

Answer: The clergyman has to do so according to the methodology. And it can be chosen that the sale of cryptocurrencies is the sale of

the Petrocurrency that was purchased or obtained from mining.

29
Question 17 Who cares about the tax at the place of delivery?

Answer - Kornani Kanlongtanu (the seller who is an ordinary person) selling or transferring the Petrocurrency to the

purchaser, the purchaser of the Petrocurrency Authority (person, corporation, company, association or other committee) as

the payer Yes, assessed under section 40 (4) (i) of the Revenue Code. Income tax payable at the rate of 15.0 percent of the

income under Section 50 (2) (f) of the Revenue Code.

- Nakalongtanu (a person who is an ordinary person) as an expert who received a tax loan at the rate of

payment. 15 per cent of the money from the transfer or sale Citibank can bring tax credit at the place of

payment as proof of tax credit.

Q18. Can the taxpayer at the expense of the taxpayer apply the same tax at the payee? go to be the source of Cryptocurrency

cryptocurrencies are tokenized for calculating profits for tax purposes.

Answer The taxpayer at the expense of the taxpayer can bring the same tax at the payee. Use the tax credit for

standing Tax return form for ordinary person, Por Ngor Dor 90, so it can't be used as a benefit.

Question 19. How does Vadhikir slander the taxpayer need to work?

Answer - In the case of sales Cryptocurrency which is not subject to mining, is considered as an assessment

under section 40 (8) of the Revenue Code. The experts were stumped.

1. Standing on the list in the middle of the year (money from sales between January and June) to the person

who earns money During the period of time to calculate the tax under Section 48 by reducing the amount

under Section 47 to one True, the discount) and pay the tax. along with the listing

2. Make a list of the year (money from sales of the whole tax) The learners are allowed to use the period of time to calculate the tax

under Section 48 by reducing the amount under Section 47 (the money is not paid or not) with both tax deductible and tax payment

upon request, together with the listing, the tax has already been paid For the middle of the year give credit In calculating the taxes for

the last year's tax payment

- If there is profit from the sale or transfer Cryptocurrency Specifically, the price of which the price is less than the money that

is funded, is the money assessed under Section 40 (4) (i) of the Revenue Code. Miangni has a pussy Including tax calculation

under Section 48 by reducing the amount under Section 47 (Money (Payment)) Discount for the whole year tax)

- In the event of receiving returns from the petrocurrency To seek other benefits, according to section 40 (8) of the

Revenue Code, the experts have spoken about it as follows:

1. Standing on the list in the middle of the year (money received from sales between January and June) for those who

know the money to be included in the calculation Taxes are subject to section 48, with a discount under Section 47,

one (income with a discount) and pay the tax. along with the listing

30
2. Make a list of the year (money from sales of the whole tax) The learners are allowed to use the period of time to calculate the tax

under Section 48 by reducing the amount under Section 47 (money is not included in the price.) accrued in accordance with the full year

tax reduction and payment of the excise tax. together with the confirmation of the list Taxes are already covered. For the middle of the

year Credit is given in the calculation of the last year's tax payment.

In this regard, Vathikir stands for the tax return form. The Revenue Department facilitates taxpayers to use the e-Filing

system.

Question 20. When there is a loss in this year, in both the 40 (4) and 40 (8) cases, if there is a profit? can lead to this

deficit Can I use it for my benefit?

Answer: Unable to bring the lost deficit to evade the next year.

Question 21: How does an applicant have to prepare the evidence for filing the Por Ngor Dor 90 form?

Answer: Due to the income tax, it is a self-assessment. Sales experts Cryptocurrency Cryptocurrency You

must assess yourself how much profit from the sale of cryptocurrencies or digital tokens is? and should

prepare the evidence that can be used for the purchase and sale price of the Petrocurrency Exchange, or

Tokendji Tilat for business purposes PSI Tune the profits of the investors, based on the acceptance of the

purchase or sale transaction.

- Amount bought or sold

- The moleka of the cryptocurrencies, the tokendjitilan nawanat that has been corrupted.

- Angi exchange rate

- Details of the buyer or seller for buying/selling Cryptocurrency Cryptocurrency Cryptocurrency (ask) Yes

- Proof of tax invoice The receipt is yes.

- No tax insurance at the expense of (ask) Yes

Question 22 In case there is profit from trading but not in the form or not in the form how to punish Answer: The Revenue

Department has inspected the If the investigator does not have the registration form, or it is true The experts accepted the

punishment.

- In the case of paying tax on time will be required to pay an additional amount of 1.5 per cent per second (fraction of the other denominator shall

be equal to 1 p.) of the tax payable on the due date that the deadline for submitting entries until the tax payment date

- In the event of an inspection, issuing a warrant and it appears that there is no other listing form Listed

with full tax In addition to having to pay an additional payment card You will also be liable to pay 1 or 2

times the amount of taxes that have already been paid.

- In the case of filing a Por Ngor Dor 90, 91 or 94 return within the specified time be liable to a fine

Criminal not 2,000 baht.

31
- Kornjeengjai reported a false statement or show evidence of fraud to avoid or try to avoid

taxation Penalty from 3 to 7 years and adjust from 2,000 baht to 200,000 baht.

- In case of neglecting to file a registration form to avoid paying taxes The penalty is not more than 200,000 baht, or the

amount is not less than 1 year, or both.

Question 23: How does the Revenue Department give advice?

Answer: Investing in cryptocurrencies have been able to reckon with other types of crab investments in the present that experts have Bring the

money that has been raised in the tax year can be included in the calculation for tax expense, therefore, the experts do not believe that it will

come from the investment In any plan, one should collect evidence of documents necessary for the identification of oneself, for example,

requesting the director of the purchase, sale of cryptocurrencies. However, for the benefit of the self-assessment with complete accuracy

Q24: To alleviate the burden of the user, can Exchange be forwarded to the Revenue Department? Answer:

Currently, the law does not require Exchange to submit a request to the Revenue Department, but Kanongtanu

can ask Exchange to collect a request for a purchase. Cryptocurrency their own for use in self-assessment, so

that the correct tax calculation is complete

32