The IRS recommends that farmers make simple accounts. Deductible expenses instead of refraction.



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As there is a group of farmers asking the IRS to improve the rate. Cost Deduction By calculating the 85 percent rate. In the past, the Ministry of Revenue has encouraged entrepreneurs to create a simple account. Genuine performance In addition to a simple accounting manual to publish. It also provides knowledge on the subject with various professions. 2. Therefore, even in the calculation of the personal income tax will be deducted from the cost of the contract. Not more than 60%, but if in fact. Farmers have more expenses. Can be used for the payroll tax. In the event that documents, evidence, expenses or receipts can not be provided. Farmers can prepare a certificate in lieu of a receipt as proof of payment 3. In addition, the Ministry of Revenue has adjusted the personal income tax structure in 2017 to small farmers who wish deduct 60% And the income of not more than 525,000 a year or an average of 43,750 baht per month without personal income tax



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