มูลนิธิ สมาคม ในแง่มุม “ภาษี” สรรพากร

มูลนิธิ สมาคม

มูลนิธิ สมาคม ในแง่มุม “ภาษี” สรรพากร

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 มูลนิธิ สมาคม ที่ดำเนินงานกันอยู่ในขณะนี้ ต้องมีฐานะเป็นนิติบุคคลด้วยข้อบังคับทางกฎหมาย และไม่ว่าจะเป็นมูลนิธิ สมาคม หรือ องค์การสารารณกุศล ล้วนมีความรับผิดชอบต่อภาษีสรรพากร ได้แก่ ภาษีเงินได้นิติบุคคล ภาษีมูลค่าเพิ่ม เป็นต้น

มูลนิธิ สมาคม ในมุมมองของสรรพากรมีลักษณะ

ความหมาย และลักษณะของ มูลนิธิ สมาคม ในมุมมองของสรรพากร มีดังนี้

ความหมายของ มูลนิธิ

“มูลนิธิ” หมายถึง ทรัพย์สินที่จัดสรรไว้โดยเฉพาะสำหรับวัตถุประสงค์เพื่อการกุศลสาธารณะ การศาสนา ศิลปะ วิทยาศาสตร์ วรรณคดี การศึกษา หรือเพื่อสาธารณประโยชน์อย่างอื่น โดยมิได้มุ่งหาประโยชน์มาแบ่งปันกันและได้จดทะเบียนตามบทบัญญัติแห่งประมวลกฎหมายแพ่งและพาณิชย์ และการจัดการทรัพย์สินของมูลนิธิ ต้องมิใช่เป็นการหาผลประโยชน์เพื่อบุคคลใด นอกจากเพื่อดำเนินการตามวัตถุประสงค์ของมูลนิธินั้นเอง

ความหมายของ สมาคม

“สมาคม” หมายถึง การก่อตั้งสมาคมเพื่อกระทำการใด ๆ อันมีลักษณะต่อเนื่องร่วมกันและมิใช่เป็นการหาผลกำไรหรือรายได้มาแบ่งปันกัน ต้องมีข้อบังคับและจดทะเบียนตามบทบัญญัติแห่งประมวลกฎหมายแพ่งและพาณิชย์ ทั้งนี้ รวมถึงสมาคมที่จัดตั้งขึ้นตามกฎหมายอื่น ๆ ได้แก่

  • พระราชบัญญัติสมาคมการค้า พ.ศ. 2509
  • พระราชบัญญัติฌาปนกิจสงเคราะห์ พ.ศ. 2517
  • พระราชบัญญัติแรงงานสัมพันธ์ พ.ศ. 2518

การดำเนินงานตามปกติในแต่ละรอบปีของมูลนิธิ สมาคม องค์การสาธารณกุศล เมื่อเกิดรายได้ จึงมีความรับผิดชอบต่อภาษีสรรพากรต่าง ๆ รายได้ที่เข้าลักษณะเงินได้พึงประเมินตามมาตรา 40 (1) ถึง (7) แห่งประมวลรัษฎากร เช่น เงินได้จากดอกเบี้ย เงินปันผล ค่าเช่า ค่าสิทธิ และค่านายหน้า เป็นต้น จะต้องเสียภาษีเงินได้นิติบุคคลในอัตราร้อยละ 10 ของจำนวนรายรับก่อนหักค่าใช้จ่าย

มูลนิธิ สมาคม

รายได้ที่เข้าลักษณะเงินได้พึงประเมินตามมาตรา 40 (8) แห่งประมวลรัษฎากร ได้แก่ เงินได้จากธุรกิจการพาณิชย์ การเกษตร การอุตสาหกรรม การขนส่ง การขายอสังหาริมทรัพย์ หรือการอื่น ๆ นอกเหนือจากที่กล่าวในวรรคก่อน จะต้องเสียภาษีเงินได้นิติบุคคลในอัตราร้อยละ 2 ของจำนวนรายรับก่อนค่าใช้จ่ายทั้งนี้ รายได้ที่ได้รับจากค่าลงทะเบียน หรือค่าบำรุงที่ได้รับจากสมาชิก หรือเงิน หรือทรัพย์สินที่ได้รับจากการบริจาค หรือจากการให้โดยเสน่หา ไม่ต้องนำไปรวมคำนวณเนรายรับในการเสียภาษีหากมูลนิธิ สมาคม ที่เข้าข่ายต้องเป็นประกอบการที่ต้องเสียภาษีมูลค่าเพิ่มหรือภาษีธุรกิจเฉพาะ ก็มีหน้าที่ต้องเสียภาษีดังกล่าวด้วย นอกจากจะได้รับการยกเว้นตามข้อกฎหมาย

นอกจากนั้นแล้วในฐานะที่เป็นนิติบุคคลประเภทหนึ่ง มูลนิธิ สมาคม องค์การสาธารณกุศลก็อยู่ในบังคับ ต้องถูกหักภาษีเงินได้ ณ ที่จ่าย หรือมีหน้าที่หักภาษีเงินได้ณ ที่จ่าย และนำส่งต่อกรมสรรพากร ตามที่ประมวลรัษฎากรบัญญัติไว้ด้วย

ความหมายของ มูลนิธิ สมาคม

มูลนิธิ สมาคม ที่มีฐานะเป็นองค์การหรือสถานสาธารณกุศล เป็นอีกสถานะหนึ่งในทางกฎหมายสรรพากร ที่เอื้อประโยชน์แก่บุคคลธรรมดา นิติบุคคลที่จะได้รับส่วนลดทางภาษี ได้แก่ เมื่อบริจาคเงินหรือทรัพย์สินให้แก่สถานสาธารณกุศล โดยบุคคลธรรมดาจะได้รับลดหย่อนภาษีจำนวนเท่ากับที่ได้บริจาคแต่ไม่เกินร้อยละ 10 ของเงินได้พึงประเมินหลังหักค่าใช้จ่าย และค่าลดหย่อนอื่นๆส่วนนิติบุคคลสามารถนำไปใช้เป็นค่าใช้จ่ายในการคำนวณกำไรสุทธิเพื่อเสียภาษีเงินได้นิติบุคคลในส่วนที่ไม่เกินร้อยละ 2 ของกำไรสุทธิ

การดำเนินการเพื่อให้ได้รับการประกาศเป็นองค์การหรือสถานสาธารณกุศล เป็นวินิจฉัยของคณะกรรมการมูลนิธิที่จะดำเนินการยื่นคำขอหรือไม่ อย่างไรก็ดี กระทรวงการคลังได้มีการกำหนดหลักเกณฑ์ขั้นตอนไว้

การจะบรรลุผลได้รับการประกาศเป็นองค์การหรือสถานสาธารณกุศล มูลนิธิ สมาคม จะต้องดำเนินการต่าง ๆ ตามหลักเกณฑ์ขั้นตอนที่ได้กำหนดไว้ตามประกาศกระทรวงการคลัง ว่าด้วยภาษีเงินได้และภาษีมูลค่าเพิ่ม (ฉบับที่ 704) ประกาศ ณ วันที่ 1 พฤษภาคม พ.ศ. 2561 ซึ่งจะใช้บังคับสำหรับมูลธิที่ได้ยื่นคำขอเป็นลายลักษณ์อักษรต่อกรมสรรพากรตั้งแต่วันที่ 1 มิถุนายน พ.ศ. 2561 เป็นต้นไป ส่วนมูลนิธิ

ที่ยื่นคำขอเป็นลายลักษณ์อักษรก่อนนั้น ยังคงใช้หลักเกณฑ์ ขั้นตอนตามประกาศกระทรวงการคลัง ว่าด้วยภาษีเงินได้และภาษีมูลค่าเพิ่ม(ฉบับที่ 531) ลงวันที่ 15 ตุลาคม พ.ศ. 2555 ทั้งนี้ โดยประกาศกระทรวงการคลังฉบับดังกล่าวข้างต้น มีรายละเอียดสรุปดังนี

มูลนิธิ สมาคม
มูลนิธิ สมาคม
มูลนิธิ สมาคม
มูลนิธิ สมาคม
มูลนิธิ สมาคม
มูลนิธิ สมาคม

มูลนิธิ สมาคม องค์การหรือสถานสาธารณกุศล ที่ดำเนินการอยู่ทั่วไป จะเป็นองค์กรที่มีทั้งขนาดเล็กและใหญ่ ทั้งมีบุคลากรจำนวนมากน้อย

แล้วแต่การดำเนินงานขององค์กร ภาระหน้าที่การจัดทำเอกสารหลักฐาน การเก็บบันทึกรายการเพื่อการเสียภาษีงินได้ประจำปี การจัดเก็บเอกสารหลักฐานการดำเนินงาน เป็นต้น ซึ่งเป็นรายละเอียดที่อาจจะถูกละเลิกได้ บทความนี้ ทาง บริษัท ทำบัญชี M.F.N Accounting จะนำเสนอข้อปฏิบัติต่าง ๆ ที่มีข้อกฎหมายกำหนดไว้ที่มูลนิธิ สมาคม องค์การหรือสถานสาธารณกุศลต้องปฏิบัติตามเพื่อให้การดำเนินงานมูลนิธิเป็นไปตามวัตถุประสงค์ได้โดยสะดวกและถูกต้องตามแนวทางที่กฎหมายกำหนด 

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