Assume that you own a SME company which at the end of the year have the following summary
Revenue Stream: When users read novel, they will have to pay 4 Bath per chapter. The company estimate the average spending per user is 100 Baht/user/month Member subscription is free and they can read every novel for free in the first month of their subscription Company expects member subscription who spend their money from 5,000 users in the 2nd month (the first month is in the promotion period which their reading is free) and increasing by 2,000 users each month until reach 100.000 users and remain average of 100.000 users until the end of 5th year. Cost Structure Novels Platform Software Development for Novel Selling Platform (10,000,000 Baht) System Maintenances and feature modification (1,000,000 Baht/year) o Server Hosting and other expenses (20,000 Baht/month) Contents Cost o Novel LC (10% of Sale) o Novel Translation (20% of Sale) . Marketing and Advertising Cost Advertising campaign spending limits of 1,000,000 Baht per campaign for 12 campaigns per year Office and Operation Expenses o Human Resource General Manager 100,000 Baht/month Finance and Account 2 persons x 20,000 Baht/month User Support 2 persons x 20,000 Baht/month Social Media and Marketing 2 persons x 30,000 Baht/month Author Relationship Management 4 persons x 30,000 Baht/month Administrative Officer 4 persons x 15,000 Baht/month o Office and Operation Office Setup (Interior decoration and Furniture) 5,000,000 Baht Computer and Equipment 1,000,000 Baht . Utilities Expenses 20,000 Baht/month Office Rental Deposit 160,000 Baht Office Rental 80,000 Baht/month o Financial Expenses Payment Gateway charge (1.25% of sales) Gross receipt 11,436,000.00 Baht Withholding Tax deducted on receive income 253,080.00 Baht Total Payment 6,291,000.00 Baht From the total payment there also include these transaction o Buy 5 news Notebook with all software license 150,000.00 Baht o Job training expenses 40,000.00 Baht O Donation 100,000 Baht Evaluate that at the end of year company can claim TAX or pay more TAX, and how much? Revenue Stream: When users read novel, they will have to pay 4 Bath per chapter. The company estimate the average spending per user is 100 Baht/user/month Member subscription is free and they can read every novel for free in the first month of their subscription Company expects member subscription who spend their money from 5,000 users in the 2nd month (the first month is in the promotion period which their reading is free) and increasing by 2,000 users each month until reach 100.000 users and remain average of 100.000 users until the end of 5th year. Cost Structure Novels Platform Software Development for Novel Selling Platform (10,000,000 Baht) System Maintenances and feature modification (1,000,000 Baht/year) o Server Hosting and other expenses (20,000 Baht/month) Contents Cost o Novel LC (10% of Sale) o Novel Translation (20% of Sale) . Marketing and Advertising Cost Advertising campaign spending limits of 1,000,000 Baht per campaign for 12 campaigns per year Office and Operation Expenses o Human Resource General Manager 100,000 Baht/month Finance and Account 2 persons x 20,000 Baht/month User Support 2 persons x 20,000 Baht/month Social Media and Marketing 2 persons x 30,000 Baht/month Author Relationship Management 4 persons x 30,000 Baht/month Administrative Officer 4 persons x 15,000 Baht/month o Office and Operation Office Setup (Interior decoration and Furniture) 5,000,000 Baht Computer and Equipment 1,000,000 Baht . Utilities Expenses 20,000 Baht/month Office Rental Deposit 160,000 Baht Office Rental 80,000 Baht/month o Financial Expenses Payment Gateway charge (1.25% of sales) Gross receipt 11,436,000.00 Baht Withholding Tax deducted on receive income 253,080.00 Baht Total Payment 6,291,000.00 Baht From the total payment there also include these transaction o Buy 5 news Notebook with all software license 150,000.00 Baht o Job training expenses 40,000.00 Baht O Donation 100,000 Baht Evaluate that at the end of year company can claim TAX or pay more TAX, and how much
