Problems Related to the Classification of Physician’s Income under the Revenue Code and Some Observations

Journal
University of the Thai Chamber of Commerce Journal
Publisher(s)
Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Date Issued
2013
Author(s)
Other Contributor(s)
University of the Thai Chamber of Commerce. Journal Editorial Office
Abstract
This paper aims to provide physicians and people in general with knowledge on problems regarding the classication of physician's income under the Revenue Code, and some observations related to the classication of physician's income. The author studied related Supreme Court Judgments, including rulings of the Revenue Department. The author, moreover, tried to synthesize the rules for classifying physician's income from related Supreme Court Judgments in order to make it understandable to everyone. This paper tries to link any possible negative effects of incorrect classication of physician's income, especially those related to the deduction of expenses, and shows all structures of physician's income tax. In addition, the author proposes some recommendations to physicians for the benefit of implementation of tax law, and some recommendations to officers of the Revenue Department regarding publication of the right information for relevant persons in order to reduce tax problems which may occur in the future.
Subject(s)
ISSN
0125-2437
Access Rights
public
Rights
This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
Rights Holder(s)
University of the Thai Chamber of Commerce
Bibliographic Citation
Ratchadaporn Sangvorn (2013) Problems Related to the Classification of Physician’s Income under the Revenue Code and Some Observations. University of the Thai Chamber of Commerce Journal Vol.33 No.2.
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