{"id":82636,"date":"2026-02-19T09:56:22","date_gmt":"2026-02-19T09:56:22","guid":{"rendered":"https:\/\/www.spu.ac.th\/fac\/account?p=82636"},"modified":"2026-02-19T09:56:25","modified_gmt":"2026-02-19T09:56:25","slug":"%e0%b8%a2%e0%b8%81%e0%b8%a3%e0%b8%b0%e0%b8%94%e0%b8%b1%e0%b8%9a%e0%b8%9c%e0%b8%b9%e0%b9%89%e0%b8%9b%e0%b8%a3%e0%b8%b0%e0%b8%81%e0%b8%ad%e0%b8%9a%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a2%e0%b8%b8%e0%b8%84","status":"publish","type":"post","link":"https:\/\/www.spu.ac.th\/fac\/account\/%e0%b8%a2%e0%b8%81%e0%b8%a3%e0%b8%b0%e0%b8%94%e0%b8%b1%e0%b8%9a%e0%b8%9c%e0%b8%b9%e0%b9%89%e0%b8%9b%e0%b8%a3%e0%b8%b0%e0%b8%81%e0%b8%ad%e0%b8%9a%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a2%e0%b8%b8%e0%b8%84\/","title":{"rendered":"\u0e22\u0e01\u0e23\u0e30\u0e14\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e22\u0e38\u0e04\u0e14\u0e34\u0e08\u0e34\u0e17\u0e31\u0e25\u0e01\u0e31\u0e1a\u0e2b\u0e25\u0e31\u0e01\u0e2a\u0e39\u0e15\u0e23 ETDS#2 &#8220;Tax Planning for SMEs \u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e40\u0e08\u0e49\u0e32\u0e02\u0e2d\u0e07\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e39\u0e49&#8221;"},"content":{"rendered":"\n<p>\u0e42\u0e14\u0e22 \u0e04\u0e38\u0e13\u0e0a\u0e34\u0e19\u0e20\u0e31\u0e17\u0e23 \u0e27\u0e34\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e41\u0e1e\u0e17\u0e22\u0e4c<br>Partner, ONE Law Office<br>\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e14\u0e49\u0e32\u0e19\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e41\u0e25\u0e30\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23<br>\u201c\u0e2a\u0e23\u0e49\u0e32\u0e07\u0e28\u0e31\u0e01\u0e22\u0e20\u0e32\u0e1e\u0e41\u0e25\u0e30\u0e2a\u0e21\u0e23\u0e23\u0e16\u0e19\u0e30\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e14\u0e49\u0e27\u0e22\u0e40\u0e17\u0e04\u0e42\u0e19\u0e42\u0e25\u0e22\u0e35\u0e41\u0e25\u0e30\u0e19\u0e27\u0e31\u0e15\u0e01\u0e23\u0e23\u0e21\u0e14\u0e34\u0e08\u0e34\u0e17\u0e31\u0e25 \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e17\u0e35\u0e48\u0e21\u0e31\u0e48\u0e19\u0e04\u0e07\u0e41\u0e25\u0e30\u0e22\u0e31\u0e48\u0e07\u0e22\u0e37\u0e19\u201c<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82661\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834543_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82661\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834543_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834543_0-300x225.jpg.webp 300w, 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\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82645\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834546_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82645\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834546_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834546_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834546_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834546_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82639\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834547_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82639\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834547_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834547_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834547_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834547_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82643\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834541_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82643\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834541_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834541_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834541_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834541_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82646\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834542_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82646\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834542_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834542_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834542_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834542_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82644\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834538_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82644\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834538_0-1024x768.jpg.webp 1024w, 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https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834534_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82671\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834535_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82671\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834535_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834535_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834535_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834535_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82680\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834536_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82680\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834536_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834536_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834536_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834536_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82674\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834537_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82674\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834537_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834537_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834537_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834537_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82670\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834530_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82670\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834530_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834530_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834530_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834530_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"82669\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834533_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-82669\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834533_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834533_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834533_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/02\/S__201834533_0.jpg.webp 1477w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0e42\u0e14\u0e22 \u0e04\u0e38\u0e13\u0e0a\u0e34\u0e19\u0e20\u0e31\u0e17\u0e23 \u0e27\u0e34\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e41\u0e1e\u0e17\u0e22\u0e4cPartner, ONE Law Office\u0e17\u0e35\u0e48\u0e1b\u0e23 [&hellip;]<\/p>\n","protected":false},"author":107,"featured_media":82683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-82636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-activity"],"_links":{"self":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts\/82636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/comments?post=82636"}],"version-history":[{"count":0,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts\/82636\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/media\/82683"}],"wp:attachment":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/media?parent=82636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/categories?post=82636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/tags?post=82636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}