ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


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Ͷ֧ǧ鹻 ѷҧҹҧ ѡաèѴҹ§边ѡҹ ١ҧ ҧѹТѭѧ边ѡҹ١ҧ㨷ӧҹ㹻յ 觢 ٻẺèѴҹͧѷ͹һСͺ¡§ͧ ᨡͧѭѺҡͧҧ

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Ͷ֧ǧ鹻 ѷҧҹҧ ѡաèѴҹ§边ѡҹ ١ҧ ҧѹТѭѧ边ѡҹ١ҧ㨷ӧҹ㹻յ 觢 ٻẺèѴҹͧѷ͹һСͺ¡§ͧ ᨡͧѭѺҡͧҧ ҧѷѴҹ边ѡҹ١ҧ ١ҼػФس (ҧ¡ҧҹ Thank You Party) ͡ҡ ѧԹ⺹ ԹҧŻШӻ边ѡҹҨاҹѷ˹ 边ѡҹ º¢ͧաҧҡ ֧Դ繻繷ʹ (Ѻëѡ繻Ш) ҽ·Ѻеͧ жͧѡҹеͧӹdz͹ кѷҧҹ繼ԷԹӤµҧ ҹ 繤㹡äӹdzط ͹Ҷիѡբ㹡äӹdz ͧ繻繷Ҩջª㹺ҡȪǧ鹻蹹 ¹֧͹ʹͧѧҧͺ͸Ժ´¡ûپѡµɮҡԴ¡͹ Ǩ֧¡ҧó֡ҹҹͧҾԴҧкҡ觢 ö㹡ԹԨ»ѭҷԴ鹨ԧ㹷ҧԺѵ ѡ͡ ǹ 1. ѡࡳͧ鹵ɮҡ ǹ 2. 繻ѭҷҧշʹ

1.ѡࡳͧ鹵ɮҡ

1.1 ԹؤŸ2

óպѷԹʹѺʹع边ѡҹ١ ͨѴҹ աᨡͧѭ ͧ ; ó ѧǶͧѡҹФ觵ͧӹdzԹؤŸ ҧ ¨оԨó੾ѡ¡Թɮҡ ҵ 42(10) ¡͡ 2 ó (1) ԹѺҡػ˹ҷ (2) ԹѺҡ ʹͧ㹾Ը͵͡觢ླ

(1) ԹѺҡػ˹ҷ

ԹѺ¡ͧԹؤŸ 觤 "˹ҷ" ¶֧ ˹ҷҧŸ óҧ ֧ж˹ҷ˹ҷҧŸ ͧԨóҨҡ 稨ԧͧ

ҧӾԾҡŮաҵ ó (1)

ӾԾҡŮաҷ 1680/2517 ԹԨ ô¡Թص 1 ŧ ͷ 11 㹢зصùҪվФͺѡҹ Ҿô˹ҷҷеͧػз駷Թ繨ӹǹҡҤ٧ ֧繡˹ҷҴѧѭѵšоҳԪ ҵ 535(3)

ѧࡵʹ3 ɮҡ ҵ 42(10) ˹ҷ ͹ѺšоҳԪ ҵ 535(3) õդҨᵡҧѹ ҵ 42(10) 繺ѭѵ㹻ɮҡ 繡Ҫ õդ ֧ͧӹ֧֧ǹǹ¢ͧҪ ǹҵ 535(3) 繺ѭѵ㹻šоҳԪ 繡͡ õդ֧ӹ֧֧ǹ ͧóҹ ҵ 42(10) "˹ҷ" ⴴ ͹ҵ 535(3) "Ѻҡػ˹ҷ" й ʹҷѺ¡յҵ 42(10) еͧ繡ѡɳСػ ԴôԹͷѾԹػкصüͺص÷عԵؾҾ§ͧ ͺصԹͷѾԹػкԴô 繵 ҡѡɳػ ԴôԹͷѾԹصë觺عԵ§ͧ 繵ͧ ѺػШҡԴôҧ ֧Ѻ¡

(2) ԹѺҡʹͧ㹾Ը͵͡觢ླ4

ʹҷѺԹԴ ֧ͧ 觵ѡ ҼѺ繼Թеͧ Ѻ¡ 繡ͧ㹾Ը͵͡觢ླ 㹾Ըʶ繡ͧ㹾Ը͵͡觢ླ ֧Ѻ¡5

ҧӾԾҡŮաҵó (2)

ӾԾҡŮաҷ 1793/2518 ԹԨ ⨷觶١¡Թ繽¡ҧ ⨷Ѻ¡鹵 ͧԹ ШӹǹԹҾѡҹԹͧþҡè»ԹҹԹ֧Թ Թ֧ԹѺ¡ ѧ ˹ҷͧ⨷ҧеͧ٨Թӹǹ Ѻ¡ͧԹ˵ ա˹ ⨷еͧ٨繪Ѵ Թӹǹ Թ֧Թ Թ֧ԹѺ¡չͧ

⨷鹫¡ѹ鹿 Թ 341,250 ҷ ⨷ӧҹ . . ֧鹵ͺ᷹ ⨷繻ªͺ᷹Ѻ÷⨷ӧҹªŤԹ ֧Թ⨷Ѻҵҵ 40(2)(8) 觻ɮҡ ⨷Ѻҡػ˹ҷҢͧ⨷ ó鹷¡鹿ը֧Ѻ¡鹵ɮҡ ҵ 42(10)

÷ͤԹӹǹҡҪ ͡ѹ鹻 ж 繡͡觢ླ óҧҡж繡ࡳµ ó褵ѹͧ¼мѺ й 4 Ѻ ӹǹԹ 70,000 ҷ ⨷Ѻ ͧѭѹ鹻ҡѷ . ֧ѡɳԹ֧ԹѺ¡ͧӹdzԹ Թҡʹҵ͡觢ླյɮҡ ҵ 42 (10)

;ԨóҨҡӾԾҡŮա ӾԾҡŮաҷԹԨ ÷ͤԹӹǹҡҪ ͡ѹ 鹻 ж繡͡觢ླ ҡж繡ࡳµ 褵ѹͧ¼мѺ Ůա Ѻ繢ͧѭѹ鹻ҡѷ ѡɳԹ֧ԹѺ¡ͧӹdz ԹԹҡʹҵ͡觢ླ ɮҡ ҵ 42(10) ¹դ óմѧ Ҩж觢ͧѹ͡觢ླ Թҡʹҵ͡觢ླյ- ɮҡ ҵ 42(10) 鹹ҨеͧҤŤҵ Ťҷ٧Թ ա駻ѨغѹջСȤСûͧѹлҺبԵ觪ҵ ͧ ѡࡳѺѾԹͻª¸Ңͧ˹ҷѰ .. 2543 ˹ ˹ҷͧѰѺѾԹͻª㴨ҡؤ ͡˹ͨҡѾԹͻªѹ ͺѧѺ ͡ӹҨѭѵ觡 ѺѾԹ ͻª¸ҵ˹㹻Сȹ ˹ҷͧѰѺѾԹͻª¸ѧ仹

1. ѺѾԹͻª㴨ҡҵԫʹҵӹǹҹҹٻ

2. ѺѾԹͻª㴨ҡؤ蹫ҵҤŤ㹡Ѻҡкؤ ͡Թѹҷ

3. ѺѾԹͻª㴷繡ѡɳѺؤŷ

ѧ ˵ؼŴѧ ԹѺ֧ҨѺ¡ԹؤŸҵɮҡ ҵ 42(10)

ӾԾҡŮաҷ 1262/2520 ԹԨ Թռҡ ѧª㹾Ը͡觢- ླ ¡Թ

ԹԨ¢ͧþҡ

繻ѭ6 . ͹Թ仨ҡ¨ӹǹ˹觫ҨҡԸ . ҵԹӹǹѧѺ¡ԹؤŸҵҵ 42(10) 觻ɮҡ þҡ Ѱԡ (I.R.S.) ¡Թӹǹѧѧҹշ . ֧ҧþҡ͡˹ѧ׹ѹ ֧ԹӹǹѧѺ¡յ ͹蹵 I.R.S. Ѱԡ

ԹԨ ҡԹѧ ԹѺҨҡԸʢͧ . ֧Թҡʹͧ㹾Ը͵͡觢ླ Ѻ¡ͧӹdzԹؤŸ ҵ 42(10) 觻ɮҡ

1.2 ԹԵԺؤ7

óպѷԹʹѺʹع边ѡҹ١ ͨѴҹ աᨡͧѭ ͧ ; ѡɳ¨ѹѡɳ繡ʹ¨͡Ԩâͧѷµç йѡ¨㹡äӹdzطԹԵԺؤ ҧ 觡þԨó͡ 2 óդ ¨ѹѡɳ繡ǹ͡ʹ ¨«¨ҡ͡Ԩ੾

1.2.1 ¨ѹѡɳ繡ǹ͡ʹ ¡Ԩó͡ 2 繤

(1) ¨ѹѡɳ繡ǹ 8 ¤֧¨·ǡѺԨµç ͧǹǢͧҢͧԨ ͼͼǹ 繵 Ѵúѷ¤¹صйŧ繤¢ͧѷ óչѡ¨㹡äӹdzطԹԵԺؤ

֧Դѭ¨ҧè֧¡ѡɳ繡ǹ դ¤ͺ件֧ѡɳТͧ¨¹ Ҩ¨¨¢ͧԨá Ҩ¨¢ͧԨ ѡɳ¨ǹ йѡ¨㹡äӹdzط ǷҧоԨó ¨ѡɳ繡ǹѺѡɳТͧ¨¹ դѹѺԨ Т稨ԧͧ繷еͧСó ҧ ¨·ѡɳ繡ǹҨǡҧ ¶֧¨«觤èШͧǹǢͧǹ ͼ ͼçҹ ;ѡҹͧԨ ҡҷ¨㹡ôԹԨûԵ ·Ԩèо֧¨蹹

ҧӾԾҡŮա

1. ӾԾҡŮաҷ 884/2519 ԹԨ 紷ҧ ŧѭ繤 ҵ͹Ѻ ǡѺҤ ¨¤ҫͧ͢ѭ ѡɳ繡ǹ ҹѡҹҧ ׺ Ϳѧ繻С ֧¨·ͧ ¨µҵ 65 (3) 觻ɮҡ

2. ӾԾҡŮաҷ 2761/2524 ԹԨ ¨¢ͧѷ⨷ҫͺѵááŵҧ ѵʴФ ҫͧ͢ѭ͡ʵҧ 㹧ҹѹԴ ѹ觧ҹ ѹ鹻 Ҫ§ҹҧ ҹǪ ҹ§ ҹʹԹ ѡɳ繡ǹ ҡռŵͺ᷹㹴ҹɳҪ§ԹҢͧ⨷ҧ §žҹ ҧ¡÷繡ášáҸó йѡ繤㹡äӹdzԷɮҡ ҵ 65 (3)

3. ӾԾҡŮաҷ 784/2524 ԹԨ ¡è㹡ëͺѵçҹŵҧ ҹҪҴ ҹ ͧ͢ѭЧҹ ѡɳ繡ʹ繡ǹǢͧӹҨԹ ͻª㹡÷ӧҹ㹷ҧѧͧͧǹ 觡ͻªͧѷ⨷ ¨㹡ôԹáԨäҢͧ⨷µç ͧ¨㹡äӹdzطԵɮҡ ҵ 65 (3)

4. ӾԾҡҮաҷ 1775/2522 ԹԨ ¢ͧ⨷⨷ҧ繡èµླչͧôԹ Ԩäҹ ҡǹ˭繡 ͧѭ ͧ Ѵ㹧ҹ§ ѹըشʧ㹡èͻªؤźҧ ͻª㹡ä੾ ⨷ӡäҵº¢ͧѰ ӼԴ 繵ͧºԷԾŢͧؤ ֧¨ѹѡɳ繡ǹ ͧ ¨㹡äӹdzط - ɮҡ ҵ 65 (3)

(2) ¨ѹѡɳ繡ʹ9 ¤֧¨·ѷҧǹԵԺؤŨѧѺ˹繡õͺ᷹ мѺբͼ١ѹеͧ˹繡õͺ᷹ ¨´ѧǢͧԴªԨ ¨֧ѡ¨㹡äӹdzԹԵԺؤ






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