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The objectives of this research were to address the problems regarding the taxation of income derived from share of profits or share of income of an ordinary partnership or a non-juristic group of persons. The research which was a documentary research found that an ordinary partnership or a non-juristic group of persons is required by the law to include its income derived from share of profits or share of income into other types of assessable incomes. This requirement results in a double taxation. In addition, the law requires that an ordinary partnership or a non-juristic group of persons prepare a report or accounts of its revenues and expenses. This requirement causes inconvenience and additional costs to small scale business operators. As such, partners or earners of share of profits are unable to deduct their expenses. The researcher suggests that an amendment be made as to the amount of money to be excluded from other types of assessable income and the preparation of accounts of revenues and expenses should apply only to businesses required to be registered for value added tax. Further, a lump sum amount relating to deductible expenses should be applied to a partner or a person earning income derived from a share of profits from an ordinary partnership or a non-juristic group of persons.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.ทัศนคติ ความคิดเห็นใด ๆ ที่ปรากฏในวารสารเกษมบัณฑิตฉบับนี้เป็นของผู้เขียน โดยเฉพาะ มหาวิทยาลัยเกษมบัณฑิตและบรรณาธิการ ไม่จำเป็นต้องมีความเห็นพ้องด้วย
and Personal Income Tax Rates, 2017
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