{"id":19401,"date":"2025-11-24T11:51:19","date_gmt":"2025-11-24T04:51:19","guid":{"rendered":"https:\/\/smacctconsultant.com\/?p=19401"},"modified":"2025-11-24T11:53:19","modified_gmt":"2025-11-24T04:53:19","slug":"%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-%e0%b8%8b%e0%b8%b7%e0%b9%89%e0%b8%ad%e0%b8%a1%e0%b8%b2%e0%b8%82%e0%b8%b2%e0%b8%a2%e0%b9%84%e0%b8%9b","status":"publish","type":"post","link":"https:\/\/smacctconsultant.com\/en\/2025\/11\/24\/%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-%e0%b8%8b%e0%b8%b7%e0%b9%89%e0%b8%ad%e0%b8%a1%e0%b8%b2%e0%b8%82%e0%b8%b2%e0%b8%a2%e0%b9%84%e0%b8%9b\/","title":{"rendered":"\u0e40\u0e08\u0e32\u0e30\u0e25\u0e36\u0e01\u0e20\u0e32\u0e29\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a &#8220;\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e0b\u0e37\u0e49\u0e2d\u0e21\u0e32-\u0e02\u0e32\u0e22\u0e44\u0e1b&#8221; \u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e39\u0e49 (\u0e09\u0e1a\u0e31\u0e1a\u0e40\u0e02\u0e49\u0e32\u0e43\u0e08\u0e07\u0e48\u0e32\u0e22)"},"content":{"rendered":"<p>\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08 Trading \u0e2b\u0e23\u0e37\u0e2d &#8220;\u0e0b\u0e37\u0e49\u0e2d\u0e21\u0e32-\u0e02\u0e32\u0e22\u0e44\u0e1b&#8221; \u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e35\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e19\u0e17\u0e38\u0e19\u0e41\u0e1d\u0e07\u0e17\u0e35\u0e48\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e2a\u0e38\u0e14 \u0e2b\u0e32\u0e01\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e44\u0e21\u0e48\u0e14\u0e35\u0e2d\u0e32\u0e08\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e01\u0e23\u0e30\u0e17\u0e1a\u0e15\u0e48\u0e2d\u0e01\u0e33\u0e44\u0e23\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e44\u0e14\u0e49 \u0e27\u0e31\u0e19\u0e19\u0e35\u0e49\u0e40\u0e23\u0e32\u0e2a\u0e23\u0e38\u0e1b\u0e42\u0e04\u0e23\u0e07\u0e2a\u0e23\u0e49\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e25\u0e31\u0e01\u0e46 \u0e17\u0e35\u0e48\u0e04\u0e38\u0e13\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e08\u0e2d\u0e21\u0e32\u0e43\u0e2b\u0e49\u0e41\u0e25\u0e49\u0e27\u0e04\u0e23\u0e31\u0e1a<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-19402 size-full\" src=\"https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662.jpg\" alt=\"\" width=\"1076\" height=\"1522\" srcset=\"https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662.jpg 1076w, https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662-212x300.jpg 212w, https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662-566x800.jpg 566w, https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662-768x1086.jpg 768w, https:\/\/smacctconsultant.com\/wp-content\/uploads\/2025\/11\/1000022662-8x12.jpg 8w\" sizes=\"(max-width: 1076px) 100vw, 1076px\" \/><\/p>\n<p data-path-to-node=\"11\"><b>1. \u0e20\u0e32\u0e29\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21 (Value Added Tax &#8211; VAT)<\/b> \u0e2b\u0e31\u0e27\u0e43\u0e08\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e04\u0e37\u0e2d\u0e23\u0e30\u0e1a\u0e1a &#8220;\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22 \u0e2b\u0e31\u0e01 \u0e20\u0e32\u0e29\u0e35\u0e0b\u0e37\u0e49\u0e2d&#8221;<\/p>\n<ul data-path-to-node=\"12\">\n<li>\n<p data-path-to-node=\"12,0,0\"><b>\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22:<\/b> \u0e40\u0e01\u0e47\u0e1a\u0e08\u0e32\u0e01\u0e25\u0e39\u0e01\u0e04\u0e49\u0e32 7% \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e02\u0e32\u0e22\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32 \u0e19\u0e33\u0e2a\u0e48\u0e07\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"12,1,0\"><b>\u0e20\u0e32\u0e29\u0e35\u0e0b\u0e37\u0e49\u0e2d:<\/b> \u0e17\u0e35\u0e48\u0e40\u0e23\u0e32\u0e08\u0e48\u0e32\u0e22\u0e44\u0e1b\u0e15\u0e2d\u0e19\u0e0b\u0e37\u0e49\u0e2d\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23 \u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e19\u0e33\u0e21\u0e32 &#8220;\u0e2b\u0e31\u0e01&#8221; \u0e2d\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e20\u0e32\u0e29\u0e35\u0e02\u0e32\u0e22\u0e44\u0e14\u0e49 \u0e17\u0e33\u0e43\u0e2b\u0e49\u0e40\u0e23\u0e32\u0e08\u0e48\u0e32\u0e22\u0e2a\u0e48\u0e27\u0e19\u0e15\u0e48\u0e32\u0e07\u0e43\u0e2b\u0e49\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23\u0e19\u0e49\u0e2d\u0e22\u0e25\u0e07<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"13\"><b>2. \u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 (Withholding Tax)<\/b> \u0e08\u0e38\u0e14\u0e17\u0e35\u0e48\u0e2b\u0e25\u0e32\u0e22\u0e04\u0e19\u0e1e\u0e25\u0e32\u0e14\u0e1a\u0e48\u0e2d\u0e22\u0e17\u0e35\u0e48\u0e2a\u0e38\u0e14! \u0e08\u0e33\u0e07\u0e48\u0e32\u0e22\u0e46 \u0e27\u0e48\u0e32:<\/p>\n<ul data-path-to-node=\"14\">\n<li>\n<p data-path-to-node=\"14,0,0\"><b>&#8220;\u0e0b\u0e37\u0e49\u0e2d\u0e2a\u0e34\u0e19\u0e04\u0e49\u0e32&#8221;<\/b> = \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"14,1,0\"><b>&#8220;\u0e08\u0e48\u0e32\u0e22\u0e04\u0e48\u0e32\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23&#8221;<\/b> = \u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e40\u0e2a\u0e21\u0e2d (\u0e40\u0e0a\u0e48\u0e19 \u0e04\u0e48\u0e32\u0e02\u0e19\u0e2a\u0e48\u0e07 1%, \u0e04\u0e48\u0e32\u0e42\u0e06\u0e29\u0e13\u0e32 2%, \u0e04\u0e48\u0e32\u0e08\u0e49\u0e32\u0e07\u0e17\u0e33\u0e02\u0e2d\u0e07 3%)<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"15\"><b>3. \u0e20\u0e32\u0e29\u0e35\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 (Corporate Income Tax)<\/b> \u0e04\u0e33\u0e19\u0e27\u0e13\u0e08\u0e32\u0e01 &#8220;\u0e01\u0e33\u0e44\u0e23\u0e2a\u0e38\u0e17\u0e18\u0e34&#8221; \u0e17\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35 (\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49 &#8211; \u0e23\u0e32\u0e22\u0e08\u0e48\u0e32\u0e22) \u0e42\u0e14\u0e22\u0e1b\u0e01\u0e15\u0e34\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e2d\u0e22\u0e39\u0e48\u0e17\u0e35\u0e48 20% (SME \u0e2d\u0e32\u0e08\u0e44\u0e14\u0e49\u0e40\u0e23\u0e17\u0e1e\u0e34\u0e40\u0e28\u0e29) \u0e2a\u0e34\u0e48\u0e07\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e31\u0e07\u0e04\u0e37\u0e2d &#8220;\u0e23\u0e32\u0e22\u0e08\u0e48\u0e32\u0e22\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e21&#8221; (Non-deductible expenses) \u0e40\u0e0a\u0e48\u0e19 \u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e2a\u0e48\u0e27\u0e19\u0e15\u0e31\u0e27 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e34\u0e25\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e14\u0e44\u0e21\u0e48\u0e21\u0e35\u0e0a\u0e37\u0e48\u0e2d\u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19 \u0e08\u0e30\u0e19\u0e33\u0e21\u0e32\u0e2b\u0e31\u0e01\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49<\/p>\n<p data-path-to-node=\"16\"><b>4. \u0e20\u0e32\u0e23\u0e30\u0e20\u0e32\u0e29\u0e35\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19<\/b> \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e21\u0e35\u0e25\u0e39\u0e01\u0e08\u0e49\u0e32\u0e07 \u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e04\u0e37\u0e2d:<\/p>\n<ul data-path-to-node=\"17\">\n<li>\n<p data-path-to-node=\"17,0,0\">\u0e2b\u0e31\u0e01 \u0e20.\u0e07.\u0e14.1 \u0e08\u0e32\u0e01\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e19\u0e33\u0e2a\u0e48\u0e07<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"17,1,0\">\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e21\u0e17\u0e1a\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21 (\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07 5% + \u0e25\u0e39\u0e01\u0e08\u0e49\u0e32\u0e07 5%)<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"18\">\u0e01\u0e32\u0e23\u0e27\u0e32\u0e07\u0e41\u0e1c\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07 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#\u0e04\u0e27\u0e32\u0e21\u0e23\u0e39\u0e49\u0e20\u0e32\u0e29\u0e35 #\u0e20\u0e32\u0e29\u0e35SME<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08 Trading \u0e2b\u0e23\u0e37\u0e2d &#8220;\u0e0b\u0e37\u0e49\u0e2d\u0e21\u0e32-\u0e02\u0e32\u0e22\u0e44\u0e1b&#8221; \u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e35\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e19\u0e17\u0e38\u0e19\u0e41\u0e1d\u0e07\u0e17\u0e35\u0e48\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e2a\u0e38\u0e14 \u0e2b\u0e32\u0e01\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e44\u0e21\u0e48\u0e14\u0e35\u0e2d\u0e32\u0e08\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e01\u0e23\u0e30\u0e17\u0e1a\u0e15\u0e48\u0e2d\u0e01\u0e33\u0e44\u0e23\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e44\u0e14\u0e49 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