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Supachai Arayakitkosol Lawyer

What is real estate.

"Property" means property the land adjacent to the land. Or shall be of the same land. Including all rights relating to land ownership by
By definition such. Property may be divided out as follows.

Land generally refers to land and forests, Huai Nong Klong some streams, lakes, islands and lagoons at the seaside with
Property adjacent to the land, including building a tree house or building on land
Property, which shall be of the same land, including rivers, canals, gravel, sand, minerals that are natural or human, which combined with the land to become a part Of the ground naturally.
All rights relating to the ownership of the land, including land ownership in a deed No plot of land bought or servitude right to live right above the ground, etc.
How do constitute a real estate sales.

The action follows the sale of real estate in specific business tax system.

"Sale" is a contract which one party, called party seller of the property transferred to the other person called the buyer and the buyer agree to use the property price to the seller.
"Agreement to Sell" agreement to sell real estate. If no evidence either in writing signed by the liable party is important. Or regularly placed them. Or partial payment will be forced to sue is not the case.
"Sale" is the title to real estate contracts, which fall to the buyer. The agreement that the seller may redeem the property recovered.
Property for sale. Shall be in writing and registered by the authority. Otherwise, be void.
"Exchange" is the agreement of the parties to transfer property to each other.
"Lease" is a promise that the owner took the property out for rent and pledged to sell the property. Or whether the property is entitled to become tenants. The terms of the lease amounts are agreed upon.
"Shall" is a promise that a person is called to transfer the property of his affection for another person, called the recipient and the recipient agree that property taken.
"Alienation, whether or not benefits, including the expropriation of land. The transfer of immovable property to the lessor to return leasehold land donations etc.

Real estate sales to business tax.

Real estate sales to business tax, including the sale of real estate, whether for profit or commercial property is acquired by or divided into two cases.

If a real estate sales of business or profit that the seller acts as a normal course of business following the sale must file an application specific business tax (based on a Ph. 01) within 30 days from the commencement date of operations. (Ie, on revenues from the sale of real estate).

Sale of real estate to request permission to land under the law on the control of land, including land disposal consecutive plots. Were converted from 10 up to the promise expressed or implied to provide infrastructure. Or public service. Or improve the land as residential. Commercial operations. Or industrial.
The owner of condominium sales, which must be registered as a condominium under the Condominium Act.
Generated sales of property for sale such as the sale townhouse commercial office buildings, etc for sale. The seller must sell the value of the land to a building that includes tax. With a specific business, whether or not a separation.
Real estate sales that do not appear to be allocated land. Or sale of the condominium. Or to sell the building. But the share sale in a manner similar to the allocation of land (such as farms and land without title deeds, or less than 10 conversions).

If the two real estate sales. Of business or Profit that the seller does not act as a normal course of business following the sale do not have to file an application specific business tax. But must submit the list of specific business tax. And business tax on revenues from the sale of the property.

Selling real estate sellers are in the business. Or general business, whether the seller is holding the matter a few years and whether the seller is a natural person. Partnership or group of persons other than its corporate or partnership entity. Or other entity.
Real estate sales, the seller has in the operation of agriculture And was done within five years from the date of acquisition.
Real estate sales that do not look any different. The land. Or sale of the condominium. Or buildings for sale. Sell or be divided in a manner similar to the allocation of land Or sell the condominium. Or sales of property division. Or even no sales division. But the circumstances of the sale shows that a clear distinction after the sale of the Case 1 above to be made within the five years from the date of acquisition.

Sale of real estate with no business tax.

Real estate sales, the following case. Must not be within the business tax.

Expropriation of any nature is not to see the land. Or sale of the condominium. Or buildings for sale. Sell or be divided in a manner similar to the allocation of land Or sell the condominium. Or sales of property division. Or even no sales division. But the circumstances of the sale shows that a clear distinction after the sale. The seller or real estate are in the business, including sales of immovable properties that are in the business of agriculture Property used as housing etc.
Sale of property acquired by inheritance
Sale of real estate used as living quarters, which the source major The seller of registration. And has lived for a period of not less than one year from the date of acquisition.

The duration of the acquisition of real estate.

If the land And building or buildings have not come at the same time period of five years. Based on the duration of the acquisition of land or buildings. Or buildings acquired.

Revenues from the sale of real estate.

The real estate sales. Of business or profit. And calculating business tax from the price of the buyer. Capital or the price charged for the registration fee or the right to act under the Land Code. Which is the price on the date of an assignment, it will depend more

Specific business tax rate.

3.0 percent of the total receipts from the sale of real estate taxes and another 10 percent of local tax, specific business. A total of 3.3 percent of total company revenues.

The filing and paying business taxes only.

If the seller listed the specific business tax filing Ph. 40 tax on a monthly basis within 15 days of next month. Whether or not the revenues shall be filed at the District Office. Or District. Area or locality where the establishment is located.
In case of several establishments to submit a Ph. 40 is a list of establishments unless they have been approved by the Director-General of the Department of Revenue to submit a Ph. 40 total.
If the seller has the right not to be registered for specific business tax filing Ph. Unique 40-month tax revenues from the sale of real estate. Submitted by the 15th of next month at the District Office. Or District. Area or areas in which the seller is domiciled.

Revenue stamp

Exempt from stamp duty to pay for income tax, specific business need. But interest in stamp duty as a registered right of redemption has right to refund the stamp duty within 6 months from the date of interest to stamp tax area Provincial Revenue or the case may be.
To not be a burden to stamp duty refunds in such cases. Should business tax first and then bring evidence to show the officer the registration of rights and juristic act. It will not be charged stamp duty.

Note.
Introduction This document is a document about business tax from the sale of real estate. To find out more. Please contact the
Phuket visa law office.

 

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