ความเปลี่ยนแปลง
On 24 กรกฎาคม ค.ศ. 2023 11 นาฬิกา 06 นาที 39 วินาที +0700, Administrator:
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Updated description of พระราชบัญญัติภาษีสรรพสามิต พ.ศ. 2560 from
ข้อกฎหมายที่เกี่ยวข้อง
to* "พระราชบัญญัติภาษีสรรพสามิต พ.ศ. 2560" เป็นการรวบรวมกฎหมายทีใช้ในการบริหารการจัดเก็บภาษีสรรพสามิตจากกฎหมาย 7 ฉบับ ให้เป็นฉบับเดียวกัน มีผลบังคับใช้ 180 วัน นับจากวันประกาศในราชกิจจานุเบกษา * ผู้มีหน้าที่เสียภาษีสรรพสามิต ได้แก่ ผู้ประกอบอุตสาหกรรม ผู้น าเข้าซึ่งสินค้า ผู้ประกอบกิจการสถานบริการ ผู้อื่นตาม พ.ร.บ. นี้กำหนด * ผู้ที่ต้องยื่นจดทะเบียนสรรพสามิตได้แก่ ผู้ประกอบอุตสาหกรรม ผู้ประกอบกิจการถานบริการ และผู้นำเข้า * สถานที่ยื่นคำขอจดทะเบียน สำนักงานสรรพสามิตพื้นที่แก่ท้องที่โรงอุตสาหกรรม ผู้ประกอบกิจการถานบริการ หรือสถานประกอบการนำเข้า ตั้งอยู่
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