เอกสารตอบข้อหารือ ปี 2544

283
เเเ เเเ เเเเเ เเ : กก 0811/8717 เเเ เเเ : 6 กกกกกกก 2544 เเเเเ : กกกกกกกกกกกกกกกกกกกกกกก ก กกกกกกกกกก กกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกก เเเ เเเเเ : กกกกก 81(1)(ก), กกกกก 77/2, กกกกกกกกกก กกกกกกก กกก ก.106/2544 ก, กกกกกกกกก กกกก กกก 144 (ก.ก. 2522)ก, กกกกกกกกกกกกกกกก 229 (ก .ก.2544)ก, กกกกกกกกกกกกกกกกก กกก ก.ก. 4/2528 ก, กกกกกกกกกกกกกกกกก กกก ก.ก.101/2544 ก เเเเเ เเเ : กกกกกกก กกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกก กกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกกกก กกกกกกกก กกกกกกก กกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก กกกกกก กกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกกก

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เอกสารตอบข้อหารือ ปี 2544 กรมสรรพากร

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: 0811/8717

: 6 2544

:

: 81(1)(), 77/2, .106/2544 , 144 (.. 2522), 229 (..2544), .. 4/2528 , ..101/2544

: .106/2544 229 (..2544) 1. . 106/2544 2.

: 1. 81(1)() 77/2 .106/2544 13 ..2544 2. " " 16 2544 2(13) 144 (..2522) 229 (..2544) 12/1 ..4/2528 26 ..2528 ..101/2544 27 ..2544

: 64/30908

: 0811/0875

: 16 2544

:

: 40(8), ..4/2528 26 ..2 528, ..104/2544 15 .. 2544, 50 , 50 (1)

: 1. (MediaClearing) Media Clearing 10 3 (1) 3.50 (2) 5.90 (3) 0.60 10.00 7 1.1 40(2) 40(8) 1.2 3 1.3 0.60 2. (Bill for Collection) 2 2.1 20 2.2 20 2.1 3. (Media Clearing) Media Clearing

: 1. (Media Clearing) 40(8) 10.00 3.0 10.00 12/1 ..4/2528 40 26 .. 2528 ..104/2544 15 .. 2544 5.90 3.0 5.90 12/1 ..4/2528 26 .. 2528 ..104/2544 15 .. 2544 0.60 39 2. (Media Clea ring) 50 2.1 1 2.2 Media Clearing 3. (Bill for Collection) 40(8) 3.0 12/1 ..4/2528 26 .. 2528 .. 104/2544 15 .. 2544 50 (1) 4. 3. (Bill for Collection) 3.0 12/1 ..4/2528 26 .. 2528 ..104/2544 15 .. 2544 ...53

: 64/31107

: 0811/.631

: 22 2544

: 40(3)

: 40(3), ..101/2544 , ..101/2544

: 3.0 1. 2. 3.

: License 40(3) 40(3) 3.0 .. 101/2544 40 27 .. 2544 ..101/2544 40 13 .. 2544

: 64/31117

: 0811/10958

: 20 2544

:

: 40(8), ..4/2528 , ..104/2544, 50 , 17, ( 4), 60

: ..101/2544 40 24 2544 1. 24 2544 2. 24 2544 ...53 ...53 1 ...53 ...53

: 1. 40(8) 3.0 .. 4/2528 40 26 .. 2528 ..104/2544 15 .. 2544 1 50 2. 2.1 2.2 50 2.3 3% ...... 7 SCAN 2.4 ...53 ...53 ...53 17 7 ( 4) 31 .. 2531 2.5 ...53 60

: 64/31110

: 0811/8244

: 27 2544

: (Freight Forwarder)

: .. 4/2528 .. 101/2544

: (Thai Airfreight Forwarders Association) (Freight Forwarder) 20 ..2544 0811/7275 25 .. 2544

: 1. (Air Fre ight Outbound) 1.1 (Shipper Forwarder) Master Air Waybill) (1) 3.0 (2) 3.0 (3) 1.5 1.5 43 1.2 GENERAL SALES AGENT (GSA) (Shipper Forwarder) (GSA) (Master Air Waybill) 1.1 (GSA) - (GSA) 1.2 (Freight Forwarder) (Shipper) Freight Forwarder Freight Forwarder (Master Air Waybill House Air Waybill) (Shipper) Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder 1.1 Freight Forwarder ...53 Freight Forwarder Freight Forwarder Freight Forwarder 4 20 ..2544 Freight Forwarder Freight Forwarder 4 20 .. 2544 4 Freight Forwarder Freight Forwarder Freight Forwarder 1.1 (Shipper) Freight Forwarder 3.0 12/1 ..4/2528 26 .. 2528 ..101/2544 27 .. 2544 Freight Forwarder Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder 0811/7275 25 2544 2. (Air Fre ight Inbound) 2.1 (Consignee Forwarder) (Consignee Forwarder) (1) (2) 67 2.2 (Consignee Forwarder B) Forwarder A Forwarder A Forwarder 67 3.0 Forwarder A (Handling Charge) 3. 3.0 1.0 15 ..2544

: 64/30876

: 0811/8244

: 27 2544

: (Freight Forwarder)

: .. 4/2528 .. 101/2544

: (Thai Airfreight Forwarders Association) (Freight Forwarder) 20 ..2544 0811/7275 25 .. 2544

: 1. (Air Fre ight Outbound) 1.1 (Shipper Forwarder) Master Air Waybill) (1) 3.0 (2) 3.0 (3) 1.5 1.5 43 1.2 GENERAL SALES AGENT (GSA) (Shipper Forwarder) (GSA) (Master Air Waybill) 1.1 (GSA) - (GSA) 1.2 (Freight Forwarder) (Shipper) Freight Forwarder Freight Forwarder (Master Air Waybill House Air Waybill) (Shipper) Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder 1.1 Freight Forwarder ...53 Freight Forwarder Freight Forwarder Freight Forwarder 4 20 ..2544 Freight Forwarder Freight Forwarder 4 20 .. 2544 4 Freight Forwarder Freight Forwarder Freight Forwarder 1.1 (Shipper) Freight Forwarder 3.0 12/1 ..4/2528 26 .. 2528 ..101/2544 27 .. 2544 Freight Forwarder Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder Freight Forwarder (Shipper) Freight Forwarder 0811/7275 25 2544 2. (Air Fre ight Inbound) 2.1 (Consignee Forwarder) (Consignee Forwarder) (1) (2) 67 2.2 (Consignee Forwarder B) Forwarder A Forwarder A Forwarder 67 3.0 Forwarder A (Handling Charge) 3. 3.0 1.0 15 ..2544

: 64/30876

: 0811/11501

: 12 2544

:

: 40(4)(), 42, 48, ..101/2544

: 16 2544 1. Front-end-fee 40(4)() ( ) 2. ( ) A 100 B 90 B C 95 C A clearing 2.1 B C 2.2 C A A) 100 - 95 = 5 B) 100 - 90 = 10 2.2 clearing 2.2 B) A 2.3 A 3. 1,000 1,000 (Cable Charge) 700 (Commission in lieu) 800 (Collection fee) 1,600 3,100 3 1,000 1. Front-end-fee 40(4)() 2. 2.3 A A 40(4)() () () 1.0 () 47(7)() 10.0 4 ..4/2528 40 26 .. 2528 ..101/2544 40 27 .. 2544 2.2 B) 3. 40(2) 3.0 10.0 47(7)() 3/1 ..4/2528 40(8) 3.0 8 12/1 ..4/2528 12/5 ..4/2528 ..101/2544 40 24 .. 2544

:

: 64/31165

: 0811/11502

: 12 2544

:

: 9, 42(1), .102/2544

: " 2001" 3-11 2544 1. 1 2 2544 2. 3. (WTA) 3 3 4. 5. .102/2544 " " 100 3,000 3,000 3,000 6. ...93 300,000 60 300,000 40 ...3

: 1. 1 2 ( 2) .. 2541 5 2. 3 42(1) 3. 4 9 4. 5 100 3,000 3,000 5. 6 41 ...90

: 64/31166

: 14 2544

:

: ..101/2544, 40(2)

: (Shipping) . . ..101/2544 40 27 ..2544 16 2544 16 2544 . . . 3.0 40(2)

: (Shipping) . . ..101/2544 27 ..2544 . . 16 2544 . 16 2544 . . 16 2544 16 2544 . . 3.0 40(2) ..101/2544 27 .. 2544

: 64/30919

: 0811/7275

: 25 2544

:

: .. 4/2528 .. 101/2544

: .. 101/2544 40 27 .. 2544 3.0 1. 2. 2 1-15 16-30 15 30 1. 3.0 2. 3. 3.0 () 100 () 5 100 3.0 100 () 5 3.0 5

: 1. 3.0 16 2544 12/1 .. 4/2528 26 ..2528 .. 101/2544 27 .. 2544 2. 3.0 12/1 .. 4/2528 26 .. 2528 .. 101/2544 27 .. 2544 7 3. 2 4. 3.0 16 2544 3/1 .. 4/2528 26 .. 2528 .. 101/2544 27 .. 2544

: 64/30698

: 0811/./8811

: 10 2544

:

: 77/1(10), 77/2, .106/2544 , 81(1)()

: - 25 2536 3000000000 1. ( ) .106/2544 13 ..2544 2. - (LIFT ON / LIFT OFF) INLAND CONTAINER DEPOT (ICD) CONTAINER DEPOT (CD) ) .106/2544 13 ..2544 3. () ICD CD ICD CD () ()

: 1. 1. 77/1(10) 77/2 .106/2544 13 ..2544 2. 2. - ICD CD 77/1(10) 77/2 3. 3. () ICD CD ICD CD 81(1)() () ()

: 64/30910

: 0811/./.332

: 9 2544

:

: 77/1(10), 77/2, .106/2544

: (CNTR) (Bale) (F/L) F/L 15 (CNTR) Agent Top Loader () F/L Seal Top Loader (Trailer) (Loading) 81(1)() 81(1)() (Contract For Labour Services) 30 2539 F / / 81(1)() 77/1(10)

: 30 2539 F () () - - - - - - 1 - 1(2) .106/2544 13 ..2544 77/1(10) 77/2 2 . 106/2544 13 ..2544

: 64/30779

: 0811/10876

: 16 2544

:

: 40(2), 50(1), 50 (2), ..4/2528 , ..101/2544

: 1. ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544 2. 29/ 2538 7 .. 2538 2.1 25 2.2 40(8) 3. 15 15

: 1. 1 2 40(2) 50(1) ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544 2. 3 15 50 (2) 3.

: 64/31108

: 0811/.8812

: 10 2544

:

: 77/1(10), 77/2, 79, .106/2544 , 86, 81(1)()

: K 1 ..2534 (CD) ( ) .106/2544 13 ..2544 1. (CD) () (CD) 2. 3. () -

: 1. 1. (CD) 77/1(10) 77/2 79 2 3 .106/2544 86 2. 2. 81(1)() 3. 3. () - 77/1(10) 77/2 86

: 64/30911

: 0811/10001

: 18 2544

:

: ..101/2544

: 229 (.. 2544) 25 .. 2544 ..101/2544 27 .. 2544 16 2544 1

: 1

: 64/31055

: 0811/10005

: 18 2544

:

: 77/1(2)(), 67(2), ..101/2544

: 67(2) 1. 2.

: 1. (Freight) .. 101/2544 40 27 .. 2544 ..101/2544 40 20 .. 2544 2. 77/2 79/1(2)()

: 64/31059

: 0811/8102

: 23 2544

:

: 41, , .102/2544

: TOM DISNEY ON ICE TOM TOM TOM TOM ...53 ..36 TOM

: 1. DISNEY ON ICE 41 2. 2(3) 7 .. 2534 16 .. 2541 .102/2544

: 64/30853

: 0811/.8814

: 10 2544

:

: .106/2544 , 77/1(10), 77/2, 79

: . (...) (Off Dock CFS) 1. 2. 3. 4. . . . . -

: 1(3) .106/2544 13 .. 2544 - 77/1(10) 77/2 79 2 3

: 64/30913

: 0811/7783

: 14 2544

:

: 40(8), ..4/2528, .. 101/2544

: (GATE CHARGE) (CUSTOMS BROKER) 900 (Shipment) 10 10 10 10 9,000 900

: 40(8) 12/1 ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544 900 12/4 ..101/2544 27 .. 2544

: 64/30801

: 0811/11145

: 27 2544

:

: 39, 65 (13), 40(8), ..4/2528 , ..104/2544

: () (ACS)

: "" 39 65 (13) " " 40(8) 12/1(2) ..4/2528 40 26 .. 2528 ..104/2544

: 64/31126

: 0811/7987

: 20 2544

:

: 8, .. 2540)

: . 1. ...91 2538 ...90, ...94 2538 ...90, ...91, ...94 2539 2. . 154/1 23 2537 1 32,240,000 17,040,000 12 28 17 2543 . . 3. . 27 2544 0827//0483 27 2544 10 2544 10.00 . . 12 28 2 2544 4. . . . 2544 5. 1021/29 .4 . . . 2 2544 . 6. 1021/27 .4 . . . 4 2544 3 2544 1. . 29 2544 2. 2 2544 2

: 8 12 28 ( 12 28 ) 8 15 .. 2540

: 64/30846

: 0811/11473

: 12 2544

:

: 77/2, 79, ..4/2528

:

: 1. 1.1 77/1(10) 77/2(1) 86 1.2 100 95 97 100 95 5 40(2) 3.0 3/1 ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544 7.0 5 77/2(1) 80 1.3 () 100 5 1.1 1.2 1.2 1.4 100 12/1 ..4/2528 26 .. 2528 ..104/2544 15 .. 2544 1.5 100 97 3 (100 - 97) 40(2) 3.0 3/1 ..4/2528 26 .. 2528 ..101/2544 27 .. 2544 7.0 3 77/2(1) 80 2. 2.1 (out - bound) (in - bound) 77/2 2.2 (package tour) out - bound in - bound 79 587 3.0 8 ..4/2528 40 26 .. 2528 (package tour) 2.3 (cost plus) 79 587 3.0 8 ..4/2528 26 .. 2528 3. 3.1 BSP AGENT (BILL SETTLEMENT PLAN) BSP AGENT BSP AGENT BSP AGENT 3.0 3/1 .. 4/2528 26 .. 2528 .. 101/2544 27 .. 2544 BSP AGENT 7.0 77/2(1) 80 86/4 3.2 BSP AGENT BSP AGENT BSP AGENT 79 86/6 3.0 3/1 ..4/2528 26 ..2528 ..101/2544 27 .. 2544 3.3 BSP AGENT BSP AGENT (1) 200 BSP AGENT BSP AGENT BSP AGENT BSP AGENT 77/2 (2) 800 BSP AGENT 10,000 BSP AGENT 400 400 200 400 77/2 400 3.0 3/1 ..4/2528 26 ..2528 ..101/2544 27 .. 2544 200

: 64/31156

: 0811/10115

: 22 2544

:

: 65, 67, 79, ..4/2528

: (THAI INTERNATIONAL FREIGHT FORWARDERS ASSOCIATION ) 1. 1.1 234 (.. 2544) 1.0 (Freight) CFS, THC B/L fee (Freight) 1.2 (Freight Forwarder) 7.0 (Freight) CFS, THC B/L fee 2. 2.1 Freight Forwarder Forwarder (Consignee) (Freight) (CFS, THC, D/O fee, Status Fee) Freight Forwarder 67 3.0 (Handling Charge) Freight Forwarder 2.2 Freight Forwarder (Freight) (CFS, THC, D/O fee, Status Fee) 79/1(2) Freight Forwarder (Handling Charge) 7.0 3.

: 1. 65 67 1 .54/2537 8 ..2537 2 .55/2538 25 ..2538 (1) () (2) (Freight Forwarder) () Freight Forwarder (Shipper Forwarder) (Master Bill of Lading) (Shipper) (Master Bill of Lading) Forwarder Forwarder (Shipper Forwarder A) Forwarder B (House Bill of Lading) Forwarder B Forwarder B 234 (.. 2544) ..4/2528 40 26 ..2528 ..104/2544 15 .. 2544 2. (Consignee Forwarder) 65 1.0 12/4 .. 4/2528 40 26 .. 2528 ..104/2544 15 .. 2544 3 ( 314) ..2540 3. (Consignee Forwarder) 67 4. (Consignee Forwarder A) Forwarder B 3.0 12/1 ..4/2528 40 26 ..2528 ..104/2544 15 ..2544 5. Freight Forwarder Freight Forwarder Freight Forwarder Freight Forwarder Freight Forwarder (Bill of Lading) Freight Forwarder 67 3.0 Freight Forwarder 6. (Freight Forwarder) 65 3 .54/2537 8 .. 2537 7. (Freight Forwarder) 77/2 7.0 79 4 .54/2537 8 .. 2537

: 64/30746

: 0811/6620

: 2 2544

:

: 27, 3 , 67 , ..81/2542

: 30 ..2543 (...50) 46,072,779.66 28 ..2544 1.5 691,091.70 (...51) (...50) 28 ..2544 (...51) (... 51) (...51) ...50 ...51

: (...50) 1.5 27 3 (...50) 28 2544 0.75 27 (...51) 20 67 1.5 16(2) ..81/2542 9 ..2542

: 64/30654

: 0811/11620

: 17 2544

:

: ..4/2528

: (THAI INTERNATIONAL FREIGHT FORWARDERS ASSOCIATION ) 0811/10115 22 2544 1. (Shipper Forwarder) (Master Bill of Lading) (Shipper) (Master Bill of Lading) Forwarder Forwarder (Shipper Forwarder A) Forwarder B (House Bill of Lading) Forwarder B Forwarder B 2. (Consignee Forwarder) 65 1.0 3 ( 314) .. 2540 3. (Consignee Forwarder) 67 4. (Consignee Forwarder A) Forwarder B 3.0 0811/10115 22 2544

: 1. Freight Forwarder (Freight) Freight Invoice (1) (C on tainer Freight Station CFS) (2) (Delivery Order Fee D/O) (3) (B/L Fee) (4) (Status fee) (5) (Terminal Handling Charge THC) (6) (Container Yard CY) Freight Invoice 1.0 12/4 ..4/2528 40 26 .. 2528 ..104/2544 15 .. 2544 2. Freight Forwarder (Handling Charge H/D) Freight Invoice (Handling Charge) Freight Forwarder 3.0 (Handling Charge) 12/1 ..4/2528 40 26 ..2528 ..104/2544 15 ..2544 1. Freight Invoice 1.0

: 64/30746

: 0811/11725

: 19 2544

: (Sub-Agent)

: ..4/2528

: (Thai Airfreight Forwarders Asso-ciation) (Sub-Agent) 100 102 105 1. 1.0 105 2. 3.0 2 (102 - 100) 3. 3.0 3 (105 - 102)

: (Agent Forwarder) (Agent Forwarder) (Sub-Agent) 100 102 105 House Air Waybill 105 Cargo Sale Report 105 Cargo Sale Report 105 1. 105 (Agent Forwarder) 1.0 105 12/4 ..4/2528 40 26 .. 2528 ..104/2544 15 .. 2544 2. 105 100 5 (105-100) 3.0 5 3/1 ..4/2528 40 26 .. 2528 ..101/2544 27 ..2544 3. 105 102 3 (105-102) 3.0 3 3/1 ..4/2528 40 26 .. 2528 ..101/2544 27 ..2544

: 64/30876

: 0811/7438

: 27 2544

:

: ( 314) .. 2540, ( 72)

: ( 72) 20 .. 2541 . 31 2544 2 1) SEA GULL 26 2543 95.65 2) SEA UTILITY 30 2543 94.44

: 31 2544 3 ( 314) .. 2540 ( 72) 20 .. 2541 31 2544 8 ( 72) 20 .. 2541

: 64/30709

: 0811/./8466

: 30 2544

:

: 81(1)(), ( 42) .. 2535

: C3 81(1)() 2(4) ( 42) 82/5(6) 29 .. 2535 () () .106/2544 13 .. 2544

: 81(1)() 2(4) ( 42) 82/5(6) 29 .. 2535 82/3 2(4)()

: 64/30892

: 0811/7684

: 3 2544

:

: 3 , 144 (.. 2522), .. 4/2528)

: (THAI INTERNATIONAL FREIGHT FORWARDERS ASSOCIATION) 13 2544

: 1. 1.1 (Shipper Forwarder) (Freight prepaid) (Master Bill of Lading) (1) 3 ( 314) .. 2540 (2) 50 1.5 (3) 3.0 1.2 (Shipper Forwarder A) (Freight-prepaid) Forwarder B Forwarder B (House B/L) (Shipper Forwarder A) 3.0 Forwarder B 1.3 (Forwarder) (Freight prepaid) (Master Bill of Lading) Forwarder (Shipper) Forwarder Forwarder Forwarder 1.1 Forwarder Forwarder Forwarder (Freight prepaid) (Shipper) (Master Bill of Lading) Forwarder (Shipper) (Shipper) Forwarder (Shipper) 3.0 (Shipper) Forwarder 1.4 (Forwarder) (Freight prepaid) (Master Bill of Lading) Forwarder (Shipper) (Shipper) Forwarder (Shipper) Forwarder (Shipper) Forwarder 1.1 Forwarder (Shipper) (Shipper) (Shipper) Forwarder (Shipper) Forwarder Forwarder ...53 (Shipper) (Shipper) Forwarder (Shipper) Forwarder ...53 ...53 (Shipper) 1.5 (Master Bill of Lading) (Shipper) (Freight Collect) (Consignee) (Master Bill of Lading) 67 (Shipper) Forwarder (Master Bill of Lading) Forwarder (Freight Collect) Forwarder Forwarder Forwarder House Bill of Lading (Shipper) House Bill of Lading (Freight Collect) (Shipper) House Bill of Lading (Freight prepaid) (Shipper) (Shipper) 3.0 Forwarder 1.6 (Shipper) Forwarder Forwarder (Shipper) (Shipper) Singapore 800 Rotterdam 3,000 (Shipper) 1 3,800 (Shipper) 3,800 2. 2.1 (Consignee Forwarder) (Freight) (Consignee Forwarder) (1) 3 ( 314) .. 2540 (2) 67 2.2 (Consignee Forwarder B) (Freight) Forwarder A Forwarder A Forwarder 67 3.0 Forwarder A (Handling Charge)

: 64/30746

: 0811/9071

: 17 2544

:

: 6 .. 2534

: ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544

: 6 .. 2534

: 64/30926

: 0811/11661

: 18 2544

:

: 3 , ..4/2528

: 0.75 ..4/2528 40 26 .. 2528 ..101/2544 27 .. 2544

: 3 .. 4/2528 40 26 .. 2528

: 64/31172

: 0811/12013

: 28 2544

:

: 48(5), ( 45)

: 2544 ...90 ...91 1. ( ) 32 21 2519 2. 30/2538 3. .. 2534 4. 29

: 1() 1() 4 ( 45) 24 .. 2535

: 64/31194

: 0811/9816

: 11 2544

:

: 4

: ..2540 (..4) (..5) 2540-2543 2544 (..4) 587 4. 104 3533/2524

: () () 2 4.

: 64/30999

: 0811/./10003

: 18 2544

:

: 82/6, ( 29)

: 2541 1. ... 22 2530 2. 17 2541 18 2541 5 2544 ..30 2541

: 5 ( 29) 9 .. 2535 7 ( 29) 9 .. 2535 6 2 ( 29) 9 .. 2535

: 64/31057

: 0811/6812

: 10 2544

:

: 86/5(4), ( 68) .. 2538

: . . / 1 2544 28 2545

: 86/5 (4) ( 68) 25 .. 2538

: 64/30679

: 0811/7469

: 30 2544

:

: 77/1(10), 77/2, ..4/2528

: 20,000 2 1. ( ) (1) / (.) / . (2) .. ( 3 ) (3) (). (). (4) 5 . 15 (5) . / . / 5 2. ( ) 10

: 1. 1. 77/1(10) (1) 77/2 79 (2) (). 16 2544 .. 4/2528 26 .. 2528 (). 16 .. 2544 3.0 12/1 ..4/2528 26 .. 2528 .. 101/2544 27 .. 2544 2. 2.

: 64/30715

: 0811/./7440

: 27 2544

:

: 80/1(2), ( 105)

: Mr. A 7.0

: ( 105) 0 80/1(2)

: 64/30711

: 0811/8104

: 23 2544

:

: .. 4/2528, 40

:

: ..4/2528 40 26 .. 2528

: 64/30854

: 0811/./.628

: 22 2544

:

: 9, .71/2541 9 .. 2541

:

: 9 .71/2541 9 .. 2541

: 64/31114

: 0811/.774

: 29 2544

:

: 82/6, 91/5(5), ( 29) .. 2535)

: 4 ( 29) 82/6 9 .. 2535 3 .26/2534 91/5(5) 25 .. 2534

: 4 ( 29) 3 .26/2534

: 64/30094

: 0811/3280

: 2 2544

:

: 65, ..4/2528, .73/2541

: 3 3 3 .73/2541 30 2541

: 65 6(2) ..4/2528 26 .. 2528

: 64/30359

: 0811/3525

: 11 2544

:

: 82/6, ( 29) 9 .. 2535)

: 90

: 90 (1) 2(3) ( 29) 9 ..2535 (2) 3(2) ( 29) 9 ..2535

: 64/30390

: 0811/5666

: 5 2544

:

: 12 .. 2522

: .. 2522 12 .. 2522 ( 2) .. 2535

: 1. 12 12 2. 12

: 64/30568

: 0811/6461

: 26 2544

:

: 79(4), ( 40) .. 2535

: . 96.5 % ()

: 96.5% ( 40) 79 (4) 79(4) 2(14) ( 40) 79(4) 26 .. 2535

: 64/30639

: 0811/7404

: 26 2544

:

: 48(5), ( 83)

: 48(5) . 48(5) ( 83) 40(1) (2) 48(5) 50(1) 7 ..2543

: 48(5) ( 83) 50(1)

: 64/30705

: 0811/7895

: 16 2544

:

: .. 2540

: ...53 ...53

: ...53 ..2540 11

: 64/30808

: 0811/8542

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:

: 65 (13), 40(8), ..4/2528

: 16 2521 131 500 1.50

: 65 (13) 40(8) 8. .. 4/2528 40(8) 26 .. 2528

: 64/30897

: 0811/9138

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:

: ( 90), ( 91)

:

: ( 90) ( 91)

: 64/30930

: 0811/9954

: 17 2544

:

: 3 , ..4/2528

: (PORT TARIFF) 2 1,000 1,000 1,000 /

: (PORT TARIFF) 40(8) 3.0 12/1 ..4/2528 40 26 ..2528

: 64/31032

: 0811/./9959

: 17 2544

:

: 82/5(3), ..81/2542

: (Garuda Indonesia)

: 82/5(3) 89(4) 89(4) 11 ..81/2542 9 .. 2542

: 64/31037

: 0811/5601

: 1 2544

: 80/1(2)

: 80/1(2), ( 105)

: - 0 80/1(2)

: 77/1(10) 0 80/1(2) 2(1) 3 ( 105)

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: 77/1(13), .97/2543

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: 77/1(13) 80/1(1) 7.0 77/2 80 86 3414/2540

: 64/30358

: 0811/5009

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:

: 3

: (Service Contract) HDPE 1. 2. 2 3. / 4. HDPE ( ) / 1 2. HDPE HDPE 3.0 8 ..4/2528 3. 3.0 8 ..4/2528

: 1. ..4/2528 40 26 ..2528

: 64/30504

: 0811/5590

: 1 2544

:

: 47(1)(), ( 86) ( 88) ..2543

: . 2539 (...91) 2541

: 1. 349 1(9) ( 24) 47(1)() 12 .. 2529 2. 2543 50,000 3 ( 86) 47(1)() 17 .. 2543 2 ( 88) 2(53) 126 (..2509) 17 .. 2543 1 2543

: 64/30553

: 0811/6874

: 12 2544

:

: 79(4), ( 106) .. 2543

:

: 78(1) 86/4 2(14) ( 40) 79(4) 26 .. 2535 ( 106) 3 .. 2543

: 64/30681

: 0811/7827

: 15 2544

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: 49 , ( 126) .. 2509, .100/2543)

:

: 1. 49 42 ( 126) .. 2509 2(29) .. 2542 6 (3) .100/2543 24 .. 2543 10(5) 2. 1.0 69 8 (8.2) 3. .. 2542 23 .. 2542

: 64/30804

: 0811/./7986

: 20 2544

: 86/5(4)

: ( 68), 86/5 (4) 86/6, 82/3

: Internet Internet

: 86/6 82/3 86/5(4) ( 68) 86/5(4) 25 ..2538 ( 68) 25 ..2538

: 64/30845

: 0811/./8382

: 28 2544

:

: 81(1)(), 82/5(6), ( 42), ( 241) .. 2534

: ..01 27 2534 81(1)() (..30) 1 2539 2540

: 81(1)() 82/5(6) 2(3) ( 42) 82/5(6) 29 .. 2535 ..01 ..30 81/3(3) 3(1) ( 241) .. 2534 ..01

: 64/30879

: 0811/8385

: 28 2544

:

: .. 4/2528

: 1 2,000,000 A A 1 2540 2541 2,000,000.- 2,000,000.- A 1 200,000.- 200,000.- 200,000.- 200,000.- .. . 5 A 4 800,000 A .. . (NPL) .. 1 B 1 900,000 A 6 6 900,000 1. .. . 5 900,000 .. . 2. A 1,200,000 1. 1 A 5 .. . 3 27 .. 5 9(1) ..4/2528 40 26 .. 2528 2. 2 A A

:

: 64/30882

: 0811/8543

: 31 2544

:

: 42(1), .59/2528, 50(1)

: 130 132 3 14 1. 2,000 2,500 10 2. 50(1) 1,750 .. 2526 42(2)

: 2,000 2,500 49 .. 2526 10 .. 2534 3 . 1,750 1,750 42(1) 1(3) .59/2538 1,750 50(1)

: 64/30898

: 0811/8629

: 4 2544

:

: 14 .. 2543, 19, 193/31

: 1. 2.

: 1. 1. 5 14 .. 2543 2. 2. 2.1 (1) 19 (2) 193/31 " " 10 2.2 193/31

: 64/30902

: 0811/9067

: 17 2544

: .

: 133 2483, 1247 , 65 (12) (13)

: . . . 65 (12) (13) . 5 2534 25 2534 . ..2534 ..2534 . ..2534

: . . . 2483 () . 5 2534 133 2483 25 2534 1247 65 (12) (13)

: 64/30922

: 0811/9930

: 16 2544

:

: 103(3), ( 37) .. 2538

: ( 37) ( 37) ( 37) 2 ..2538 2(2) 3(2) 103(3) "" 3(2) ( 37) 104 103(1)

: 3(2)() ( 37) 2 ..2538

: 64/31024

: 0811/10137

: 22 2544

:

: 67, .55/2538

: 1. 2 (Freight) 1 1 Terminal Handling Charge () Document Fee () Stripping Charges ( ) Status ( ) 2. (TIFFA) (Consignee Forwarder B) (Freight) Forwarder A Forwarder A Forwarder 67 3.0 Forwarder A (Handling Charge) Forwarder A Forwarder

: 1. 67 2 . 55/2538 25 .. 2538 67 2. (Freight) Forwarder Forwarder Forwarder Forwarder

: 64/31074

: 0811/./10138

: 23 2544

:

: 80/1(2), ( 105)

: A . . T T . . T . . . . 1. A 2. . . A T 1. T . 2. T 2 ( 15)

: 1. T .. . T . 7.0 80 ( 368) ..2543 2. T 80/1(2) 2 ( 105) 80/1(2) 12 .. 2543 T 0

: 64/31075

: 0811/10796

: 15 2544

:

: .82/2542, 91/2(6)

: () 1. . () 1000 0 00 000/2535 13 2535 . .. 2520 () 6 2537 2. 15 2538 . 1000 70000, 70001 15 2538 10 1382 .82/2542 15 .. 2542 3. 10 1382 . 5 3(6) ( 244) .. 2534 1958/2533 .82/2542 91/2(6) 15 .. 2542 3(6)() "" 6 2537

:

: 64/31104

: 0811(.03)/246

: 3 2544

:

: 65, 66,

:

: 2.4 5 .. 2530 1. 2. 3. 4. 5. 65 66

: 64/31146

: 0811/.652

: 7 2544

:

: 78(2), ( 40)

: ()

: 1. 79(4) 2(1) ( 40) 26 .. 2535 2. 77/1(8)() 78(2)() 86

: 64/31153

: 0811/./11495

: 12 2544

:

: 77/2(1), ..4/252, ..81/2542

: A A E A A E 1. E 2. A E 2 3. E

: 1. 1. 2. E A 77/1(10) 77/2(1) A E A 3.0 8(2) .. 4/2528 26 .. 2528 2. 3. E E (1) 1 89(3) 1 89(4) (2) 1.5 89/1 E 11 ..81/2542 22 26 67 89 91/21(6) 9 .. 2542 89/1

: 64/31159

: 0811/./11696

: 19 2544

:

: 80/1(1), ( 29)

: . L/C PACKING LIST 1. 2. 3. ( 29)

: 1. 1. 2. 0 80/1 (1) 0 80/1(1) 2. 3. 2 ( 29) 9 .. 2535

: 64/31179

: 0811/.1171

: 9 2544

:

: 80/1(4), ( 28) .. 2535, .86/2542)

: 1. 1 ( 28) 80/1 (4) 5 .. 2535 1.1 0 1.2 0 1.3 1.1 0 1.4 7.0 0 0 1.5 7.0 ..30 1 ( 28) 2. 2.1 1.1 4 ( 28) 0 2.2 1.2 ( 28) 0 2.3 1.3 83/4 ( 28) 0 2.4 1.4 0 24 .86/2542 86/4 86/5 0 2.5 1.5 2 0811/.09004 30 2542

: 1. 1.1 1.3 0 80/1(4) 2 ( 28) 86/4 0 2. 1.4 1.5 7.0 ( 28) 0 7.0 0 24 25 . 86/2542 86/4 86/5 19 .. 2542 0 7.0 .10 3 84/1

: 64/30154

: 0811/1556

: 20 2544

:

: 41, 23

: 2 23 1. 2 2 2 2. 2 3. 2 4. 5. 6. 2 7.

: 23 An individual who visits a Contracting State for a period not exceeding two years for the purposes of teaching or engaging in research at a university, college or other recognized educational institution in that State, and who was immediately before that visit a resident of the other Contracting State, shall be exempted from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose. 1. 23 2 (who visits a Contracting State for a period not exceeding two years) 2 2 2 2 2. 23 2 (any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State) 2 2 3. 2 (from the date he first visits that State) 4. 23 3 27 5. 23 50(1) 6. 23 39 7.

: 64/30197

: 0811/6423

: 26 2544

:

: 80/1, .97/2543

: 1. 8 2536 2. 0 3. 4. 0 80/1 10 .33/2536 0 24 ..2536 .70/2541 10 ..2541 5.

: 1. 0 (1) .33/2536 24 .. 2536 1 2535 14 2543 (2) .70/2541 10 ..2541 0 (3) .97/2543 15 ..2543 4892/2541 2. 77/1(14) 77/1(13) 0 80/1 4892/2541 3 .97/2543 15 ..2543 3. 1. 0 0814/.32039 17 2543 4. . (1) 77/1(14) 1 2535 9 2541 77/1(13) 0 80/1 4892/2541 1.1(2) 0814/.32039 (2) 77/1(14) 10 2541 14 2543 77/1(13) 4892/2541 0 80/1 10(1) (5) .33/2536 24 ..2536 .70/2541 10 .. 2541 1.2(2) 0814/.32039 (3) 77/1(14) 10 2541 14 2543 10(1) (5) .33/2536 24 .. 2536 .70/2541 10 .. 2541 7.0 1.2(3) 0814/.32039 (4) 77/1(14) 15 2543 77/1(13) 0 80/1 4892/2541 3 .97/2543 2 0814/.32039

: 64/30631

: 0811/./7513

: 30 2544

:

: 81/1, 85/1, 89/(1), ..81/2542

: 1. . .. 2539 . 600,000 81/1 ( 237) .. 2534 . 85/1(1) 2. 27 2542 . (..31) 2540 2541 1.5 40 . - 2541 - 2542 . 352,790 3. . ..31 1.5 40 2540 - 2541 . 89(1) . 1 3 ..37/2534 89 91/21(6) 27 .. 2534 2541 . . 89(1) 2542 . 352,790 89(1) 89/1 4. . 4.1 . . 4.2 . 1,200,000 . 4.1 2540 2541 1.5 4.3 . 4.1 . . 40 4.4 2541 2541 . . 1,000 . 89(1)

: 1. . 77/1(8) . 77/2(1) 85/1 . 600,000 1,200,000 .. 2539 . 85/1(1) ( 237) ..2534 1.5 80/2 82/16 ( 236) .. 2534 . . . .. 2539 1.1 1.5 77/2(1) 80/2 82/16 1.2 89(1) 1.3 1.5 89/1 1.4 90/2(2) 2. . . 77/2(1) 88(1) ..81/2542 22 26 67 89 91/21(6) 9 .. 2542 .. 37/2534 . 40 5(3) ..81/2542 . 3. . (..31) 2540 2541 1.5 40 2 11 .. 81/2542 4. . 2542 ( 237) .. 2534 ( 354) .. 2542 81/1 1,200,000 1 2542 ( 237) .. 2534 ( 354) .. 2542 7 ( 354) .. 2542

: 64/30718

: 0811/7748

: 6 2544

:

: 39, , 76 , 69

: P and G (Distribution Automation and Reliability Improvement Project) 1. P and G P G 2. Consortium ( DDC.1-4/2000) (Distribution Automation and Reliability Improvement Project) () () 4 2.1 1 (The Distribution Management System (DMS) Computer Systems) 6 2.2 2 (The Field Devices) 2.3 3 (The UHF Communication equipment) 2.4 4 6 3. Consortium Agreement 3.1 P P 1 1 P P 2 - 39,336,972.66 - 47,881,128.00 (578,690.00 ) (1,350,439.00 ) (45,951,999.00 ) 3.2 G G 2 3 4 6 G G G 2 - 5,500.50 11,608,589.02 9,070,915.20 - 795,120,211.00 (201,726,869.00 ) (10,760,160.00 ) (582,633,182.00 ) 4. P G

: 39 (1) P P P 7 3 ( 18) ..2505 P (2) G 2 3 4 G G 76 7 G 1 69

: 64/30754

: 0811/./.132

: 6 2544

:

: 81(1 )(), .90/2542, 77/1(20)

: . (Virtual Office) 1. N 2 1.1 1 22,000 1 1.2 (Virtual Offi ce) 1 1 10,000 3 1 Gold Memberships 5,000 Executive Business Lounge 522 1 24 250 Voicemail Service E-mail Address 522 2 Silver Memberships 3,500 2 (1) (Address) E-mail Address Executive Business Lounge 1 522 (2) (Phone) Voice Mail Executive Business Lounge 1 522 3 Bronze Memberships 2,200 3 (1) (Office Access) 2 Executive Business Lounge 1 522 (2) (Address) 522 (3) (Phone) Voice Mail 24 Gold Memberships Silver Memberships Bronze Memberships Gold Memberships (Virtual Office) 2. . (Virtual Office) E-Mail Voice mail Gold 1 24 (Virtual Office) 77/1(20) 3. . Gold Gold 1 1 77/1(20)

: 1. 81(1)() 1 .90/2542 29 .. 2542 2. (Virtual Office) 77/1(20)

: 64/30769

: 0811/.9254

: 20 2544

:

: 86/6, 86/4, .86/2542 19 .. 2542, 86/5

: 1. - - - " ..." 2. 86 86 3. (1) " ........" (2) "........ .........." (3) (4)

: 86/6 86/4 25 .86/2542 86/4 86/5 19 .. 2542

: 64/30938

: 0811/11637

: 14 2544

:

: 82/6, ( 29)

: 1. 5 2541 27 2541 ..30 2541 2541 (1) (2) (3) 2. 2541 2542 50:50 (..30.2) 2541 2542 230,866.66 3. . 3.1 4 ( 29) 82/6 9 .. 2535 3.2 "" 2541 2542 2541 6 2542 ( 6 ) 2543 ""

: 1. 77/2 4 ( 29) 9 .. 2535 2. ( 6 ) 82/6 2 ( 29) 9 .. 2535 3. 2541 5 2541 31 2541 2541 ( 2541) 6 " " 2(1) ( 29) 9 .. 2535 2541 2542 2542 2542 2542 "" 2542 2542 2(2) 2543 2542 82/6 2 ( 29) 9 .. 2535

: 64/31168