1. The word "sales" in the tax collection business. It includes the sale contract to sell foreign exchange to purchase or alienation. Whether or not benefits.2. Sales of property rights and legal registration of the following. The sale of real estate. A trade or business taxable income.(1) selling real estate, who had been allowed to land under the control of land allocation.(2) the sale of a business which is registered under the law of condominium units.(3) real estate sales, is building up for sale. Including the sale of land, the location of such buildings.(4) real estate sales that are not characterized by (a) (2) or (3) only if there is a separate sale or possession for sale. By a road. What other utilities. Or pledged to provide such things.(5) real estate sales, the sellers are in the business of the juristic person under Section 77 / 1 of the Code.(6) real estate sales that are not characterized by (a) (2) (3) (4) or (5) to be made within five years from the date of acquisition of immovable property.3. The registration of sale of real estate that is not in the business tax rules are as follows.(1) the sale is not in the rules under Article 2 and registered to sell up to five years from the date of the property.(2) the sale or expropriation under the law เวนคืนอสังหาริมทรัพย์.
(3) the sale of property acquired by inheritance.(4) real estate sales are used as place of residence, which is the main source of the vendors listed. In accordance with the law on the registration certificate for a period of not less than one year from the date of acquisition of immovable property.In the case of land or building (4) is not available. Period of five years. The holding period for the acquisition of land or building or buildings acquired.(5) the transfer of title or possession of the property without compensation. Legitimate child of his. But not adopted.(6) the ownership or possession of immovable property by inheritance to the statutory heir. This is a statutory heir or heiress.(7) the transfer of title or possession of the property to the government or state agencies under Section 2 of the Code without compensation.(8) the exchange of ownership or possession of the property to the government or state agencies under Section 2 of the Code. Only if the government or state agencies does not have to pay otherwise. In addition, the property exchange.4. The sale of real estate to business tax at a rate of 3.3 percent of the appraised value of money. The registration of rights and legal fees under the Land Code or the price of real estate.Any higher.
From the Department of Lands.
(3) the sale of property acquired by inheritance.(4) real estate sales are used as place of residence, which is the main source of the vendors listed. In accordance with the law on the registration certificate for a period of not less than one year from the date of acquisition of immovable property.In the case of land or building (4) is not available. Period of five years. The holding period for the acquisition of land or building or buildings acquired.(5) the transfer of title or possession of the property without compensation. Legitimate child of his. But not adopted.(6) the ownership or possession of immovable property by inheritance to the statutory heir. This is a statutory heir or heiress.(7) the transfer of title or possession of the property to the government or state agencies under Section 2 of the Code without compensation.(8) the exchange of ownership or possession of the property to the government or state agencies under Section 2 of the Code. Only if the government or state agencies does not have to pay otherwise. In addition, the property exchange.4. The sale of real estate to business tax at a rate of 3.3 percent of the appraised value of money. The registration of rights and legal fees under the Land Code or the price of real estate.Any higher.
From the Department of Lands.
