Unigin Ventures · Insights
Practical guides on fundraising, finance, accounting and tax for startup and SME founders, from the Unigin Ventures team.
Section 82/5 and Notification No. 42 explained: passenger cars, abbreviated invoices and entertainment, which items stay tax-deductible, the invoice errors that cost the most, and a booking checklist.
Profitable projects can still drain cash. How to draw a project cash curve, deposits versus advances, Thai VAT and withholding tax on money received before delivery, and what the contract must say.
Your books and bank statement rarely match, but every baht of the gap should be explained. How to separate outstanding cheques from items to record, a sample workpaper, and a one-day routine.
Sales up, gross profit down? It may not be costs alone. Four formulas split the change into volume, product mix, price and unit cost in baht, with a two-channel example and how to read it.
From the first hire, Thai employers withhold salary tax on PND 1 and remit social security every month. How to calculate both, a four-person example, the new 875 baht cap, and the 7th and 15th.
Multiple, participation and seniority decide what founders receive in a sale. Run the waterfall through a two-round example, and see what changes with preference shares in a Thai company.
Rank items by annual usage value to decide which ones need close control, then set safety stock and reorder points from usage and lead time, with worked examples you can rebuild in Excel.
Build an aged receivables report, set a doubtful accounts allowance under TFRS for NPAEs, record write-offs, and meet the 200,000 and 2 million baht tests that make bad debts tax-deductible.
How overdrafts and promissory notes charge interest differently, how to cost each one from your monthly funding needs, what MOR means, and which contract terms to check before you sign.
Thai SMEs pay half-year tax on half their estimated annual profit. Fall short by more than 25% and a 20% surcharge may apply. The calculation, the safe harbors and how to choose an estimate.
What a cap table shows, how founder ownership changes when a SAFE converts and an option pool is added, which records Thai law requires, and how to clean up before investors look.
Supplier credit is interest-free funding. How much cash extra days free up, what skipping an early-payment discount costs, what to offer in return, and Thailand's new 45-day rule.
Unigin Ventures
Unigin Ventures invests in and supports startups and SMEs with capital and advice on finance, accounting, legal matters and technology.
