Tax Strategy and Payment Transparency

Importance and Mission

Taxes are a crucial factor in driving national development, The Company prioritizes effective tax management to maximize value and benefits for stakeholders. Comprehensive guidelines for tax planning and administration have been established, ensuring accuracy, transparency, and legal compliance. These guidelines aligning with our principles of good corporate governance.

Goals and Performance

Annual Target for the Year 2025

Taxes are paid correctly in accordance with the law, and there are no legal violations arising from tax administration.

Impact and Performance Highlights

ESG Performance Data

Income Tax Report	Unit	Year 2025
Income tax paid	Million Baht	29.00
Income tax payable	Million Baht	0.00

ESG Performance Data

Supporting the SDGs

Peace, Justice and Strong Institutions

Partnerships for the Goals

Management Approach

The Company places importance on tax management to maximize value and benefits for all stakeholder groups. It has established guidelines for tax planning and management that are accurate, transparent, and fully compliant with applicable laws, ensuring fairness to all stakeholders in alignment with the Company's good corporate governance principles. The Company's Tax Policy has been formally adopted and published on its website, with the following key provisions:

The Company upholds and is committed to compliance with the Revenue Code and all applicable tax laws.
The Company is accountable to all stakeholder groups by maintaining accurate and legally compliant tax systems and practices.
Revenue and expenses used as the tax base are recognized in accordance with applicable laws, and tax benefits are utilized within legal parameters.
A dedicated unit is responsible for tax matters, and the Company promotes the knowledge and competency of tax personnel in performing their duties.
Applicable tax regulations are used as the framework for tax disclosures.

Tax Policy

The key tax management principles that the Company must implement accurately and in accordance with established guidelines are summarized below based on actions taken in fiscal year 2025:

Principle	Practice	Actions Taken in Fiscal Year 2025
Management	Manage and plan tax matters, and remit taxes in accordance with applicable laws Submit tax filings and process tax refunds within prescribed timeframes Plan, study, and analyze tax impacts as a factor in investment decisions, ensuring alignment with the Company's strategy, policies, and investment structure, while utilizing tax benefits in accordance with applicable laws Intragroup transactions must be reviewed for related-party considerations and conducted transparently, as if between independent parties	The Company remitted taxes comprising corporate income tax, value-added tax, and specific business tax, totaling 29 million baht No legal violations arising from tax management Managed tax filings and refunds within prescribed timeframes, analyzed relevant tax impacts, and applied tax benefits correctly to support project evaluations
Promotion	Disclose the Tax Policy to stakeholders. Provide tax knowledge and advisory services to employees across the Group to ensure legally compliant tax practices	Disclosed the Group's tax management policy on the Company's website Tax Policy Disseminated updates on relevant financial and tax regulatory changes to all employees across all departments
Support	Designate personnel with specialized skills and knowledge to manage tax matter Provide advisory services to Group companies on tax-related issues and guidance on legally compliant approaches	Established dedicated units responsible for tax management, comprising the Accounting and Finance Department and the Legal Department Engaged external advisors to provide guidance on accurate and compliant tax practices

Stakeholders Directly Impacted

Shareholders

Receive transparent and verifiable tax information.

Government Sectors

Review tax operations to ensure compliance with legal requirements.

Employee/ Executive

Responsible for managing and complying with tax laws, and adhering to proper tax practices in line with the company's policies.