ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


01 Զع¹ 2563  08:36
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24 ѹҤ 2561   08:17:04  
繻ѭҹʹǡѺ¨ѹѡɳ繡ŧع
͹ǡѺ·¨㹡äӹdzطբͧѷҧǹԵԺؤ ˹㹻ɮҡ ҵ 65 ÷衮µͧ˹ͺࢵӡѴ¨ͻͧѹա§ ¡ʴ¨¼Դҡ繨ԧ Թ ͹¨·ǡѺԨҶ¨¢ͧԨ

繻ѭҹʹǡѺ¨ѹѡɳ繡ŧع

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͹ǡѺ·¨㹡äӹdzطբͧѷҧǹԵԺؤ ˹㹻ɮҡ ҵ 65 ÷衮µͧ˹ͺࢵӡѴ¨ͻͧѹա§ ¡ʴ¨¼Դҡ繨ԧ Թ ͹¨·ǡѺԨҶ¨¢ͧԨ ŴطŧռŢҴع᷹ ˵չ¡Ҥ繨ԧͧ ͹䢵ҧ ǡѺ¨·衮¨㹻Ѩغѹշ 20 ¡ Ѻͧҡ㹩Ѻ СǶ֧੾л繷ǢͧѺ¨½·ع¨ѹѡɳ繡ŧع 駷ͧѺ¨㹡äӹdzطԹԵԺؤͺҺѭ 觻ɮҡѭѵҵ 65 (5) աͺùʹ ѧ

1. Ӥѭͧ¨ѹѡɳ繡ŧع

2. 繻ѭҷʹ

3. ԹԨ¢ͧþҡǤӾԾҡŮա

1.Ӥѭͧ¨ѹѡɳ繡ŧع

1.1 ͹¨µͧɮҡ ҵ 65 (5)

(1) ¨ѹѡɳ繡ŧع (Capital Expenditive)

"¨ѹѡɳ繡ŧع" ɮҡդѾ ֧Դѭҧè֧¡ ¨ѹѡɳ繡ŧع ӾԾҡҮաҷ 949/2509 ѷ ٹ ӡѴ ⨷ þҡ ԹԨ ¨ѹѡɳ繡ŧع ¶֧¨·Ѻªҡ¨ҹ ͧ¨·ѧԴ繷ع͹ ѡɳШ繷ع͹ҡ繷ѾԹͧѷ ¨ѹѡɳ繡ŧع¨·Ԩèҫ觷ѾԹͻªͺ᷹繡öõ͡Ԩ·ҧçͷҧ ¨«ͷԹ Ҥ Է 觨ӹ»ªԨҹҹԹ˹ͺҺѭ

ػ ¨ѹѡɳ ŧع ¨·Ԩèҫ觷ѾԹͻªͺ᷹繡öõ͡Ԩ·ҧçͷҧ 觨ӹ»ªԨҹҹԹ˹ͺҺѭ

(2) ¨㹡õ (Additions) ¹ŧ (Alternation) ͡ (Extension) ͷբ鹫觷ѾԹ (Betterment) 繡ë Ҿ

¨ҹ¨ѧءҹͧѾԹǹҹ ͻѺاҾͧѾԹԨҾբ ªҡ Ҩٻõ¹ŧ͢͡觷ѾԹ §Ҿբ鹡 բ㹡ûѺاѾԹѧ ҡ繡ëѾԹҹ鹡Ѻ׹Ҿ 繤´ԹҹԻҫͧ繷ѾԹ㹺ѭ ¨㹡äӹdzط

¨㹡õ (Additions) ¶֧ ¨͡õǹҧ ͧѾԹѡ繡õǹҧ ͧѾԹ ¨㹡õҤèҡˡ ҵѧҢͧ öк ҵػó ͧͧ 繵

¨㹡¹ŧ (Alter- nation) ¶֧ ¨㹡¹ŧҾͧѾԹ ¨㹡áͧ ҷغ½ҡͧ ле ˹ҵҧ 㹡ôѴŧö¹÷ءö¹ö¹ 繵

¨㹡â͡ (Exten-sion) ¶֧ ¨㹡â·ѾԹ͡ ѡ͡价ҧ¢ҴͧѾԹ ¨㹡âҤçҹ 繵

¨㹡÷բ鹫觷ѾԹ (Betterment) 繡ë餧Ҿ ¶֧ ¨㹡÷سҾ ҾͧѾԹբ仡Ҿ ѹѾԹ 繡ë Ҿ ա¹ŧҾҧҾͧѾԹ ¨㹡¹Ϳ 觧ҹͤǺͧѡ ¹зФͺö๵ԡʹ óիͺҹѺ͹ҹҤҨҡؤ ӡûѺا¡÷ ͫǹش ͡óիö¹ͧ¹ҷӡûѺا¹ŧ ѹռҾͧö¹ͧѡôբ 繵

ӾԾҡŮաҷ 2510/2530 ԹԨ ¨¤Ѻһٺ͡дѺ¨ͷբ鹫觷ѾԹ ¨͡ë餧Ҿ ֧ ¨µͧҵ 65 (5) 觻ɮҡ йѡ¨㹡äӹdzط

ҧá ¨㹡÷բ鹫觷ѾԹ ѡɳ§ѺҫѾԹ餧Ҿ Ҩػѡ㹡þԨóҤҫѾԹ餧Ҿ ͧ¨·㹡ëǹش֡ͧ͢ѾԹ ѾԹҾաҾ ѹѾԹ ö¹ҹ㹡Ԩ ¹ҧö¹᷹ͧҷҹҹҹ ͡ëѾԹ2

1.2 ѡúѭǡѺ¨ѹѡɳ繡ŧع

Ѻͧ¨ѹѡɳ繡ŧع Ҥѡѭ觻ʹѡࡳйҾԨó¨¨ѹѡɳ繷ع þԨóҵѡࡳ㴢˹觴ѧ仹

() ѡԷ (Ownership Princi ple) ¤ ¨¹ͨԷԷԤͺͧ㹷ѾԹ Ѻ¨ѹѡɳ繷ع ѡ¨·ж¨ѹѡɳ繡ŧع¶֧¨·ԨѺªҹ ͧ¨ǺѧԴ繷ع͹ͧԨâ ѡɳз繷ع͹ͧԨâҡ繷ѾԹͧԨ






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