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Tax ประเด็นภาษีอากร กรณีล้างขาดทุนสะสมของบริษัทจำกัดด้...

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ประเด็นภาษีอากร กรณีล้างขาดทุนสะสมของบริษัทจำกัดด้วยการลดทุน

อ่านคอลัมน์ฉบับเต็ม

สำหรับผู้ที่ยังไม่เป็นสมาชิกวารสาร
สามารถสมัครเป็นสมาชิกวารสาร เพื่ออ่านคอลัมน์ฉบับเต็มได้ที่นี่
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SettingsRequest history8.3.13PHP Version567msRequest Duration10MBMemory UsageGET article/{id}
status
200 OK
full_url
https://uat-ca.dst.co.th/article/312
action_name
guest.article
controller_action
App\Http\Controllers\guest\ArticleController@page
Theme
Open Button Position
Hide Empty Tabs
Autoshow
Reset to defaults
status
200 OK
full_url
https://uat-ca.dst.co.th/article/312
action_name
guest.article
controller_action
App\Http\Controllers\guest\ArticleController@page
uri
GET article/{id}
controller
App\Http\Controllers\guest\ArticleController@page
prefix
/article
file
app/Http/Controllers/guest/ArticleController.php:24-146
middleware
web, check.trial.expire
duration
569ms
peak_memory
14MB
response
text/html; charset=UTF-8
request_format
html
request_query
[]
request_request
[]
request_headers
0 of 0
array:21 [ "host" => array:1 [ 0 => "uat-ca.dst.co.th" ] "x-forwarded-for" => array:1 [ 0 => "3.129.216.49" ] "x-forwarded-host" => array:1 [ 0 => "uat-ca.dst.co.th" ] "x-forwarded-port" => array:1 [ 0 => "443" ] "x-forwarded-proto" => array:1 [ 0 => "https" ] "x-forwarded-server" => array:1 [ 0 => "uat-ca.dst.co.th" ] "x-real-ip" => array:1 [ 0 => "3.129.216.49" ] "pragma" => array:1 [ 0 => "no-cache" ] "cache-control" => array:1 [ 0 => "no-cache" ] "sec-ch-ua" => array:1 [ 0 => ""Chromium";v="130", "HeadlessChrome";v="130", "Not?A_Brand";v="99"" ] "sec-ch-ua-mobile" => array:1 [ 0 => "?0" ] "sec-ch-ua-platform" => array:1 [ 0 => ""Windows"" ] "upgrade-insecure-requests" => array:1 [ 0 => "1" ] "user-agent" => array:1 [ 0 => "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" ] "accept" => array:1 [ 0 => "text/html,application/xhtml+xml,application/xml;q=0.9,image/avif,image/webp,image/apng,*/*;q=0.8,application/signed-exchange;v=b3;q=0.7" ] "sec-fetch-site" => array:1 [ 0 => "none" ] "sec-fetch-mode" => array:1 [ 0 => "navigate" ] "sec-fetch-user" => array:1 [ 0 => "?1" ] "sec-fetch-dest" => array:1 [ 0 => "document" ] "priority" => array:1 [ 0 => "u=0, i" ] "x-https" => array:1 [ 0 => "1" ] ]
request_cookies
[]
response_headers
0 of 0
array:3 [ "content-type" => array:1 [ 0 => "text/html; charset=UTF-8" ] "cache-control" => array:1 [ 0 => "no-cache, private" ] "date" => array:1 [ 0 => "Tue, 06 May 2025 08:27:40 GMT" ] ]
session_attributes
0 of 0
array:2 [ "_token" => "ZiYzRZBqMlFtigDQj8MiT3HCy6g4fmtkudNkQJMZ" "show_interest_modal" => false ]
    • Booting (181ms)time
    • Application (386ms)time
    • Routing (3.5ms)
    • Preparing Response (64.16ms)
    • 1 x Application (68.09%)
      386ms
      1 x Booting (31.91%)
      181ms
      1 x Preparing Response (11.33%)
      64.16ms
      1 x Routing (0.62%)
      3.50ms
      14 templates were rendered
      • guest.articlearticle.blade.php#?blade
      • components.content-restrictcontent-restrict.blade.php#?blade
      • components.right-bannerright-banner.blade.php#?blade
      • components.relate-contentsrelate-contents.blade.php#?blade
      • components.top5top5.blade.php#?blade
      • guest.layouts.appapp.blade.php#?blade
      • guest.layouts.headerMetaTagheaderMetaTag.blade.php#?blade
      • guest.layouts.headerStylesheaderStyles.blade.php#?blade
      • guest.layouts.headerScriptsheaderScripts.blade.php#?blade
      • guest.componants.preloadpreload.blade.php#?blade
      • components.navbarnavbar.blade.php#?blade
      • components.home-side-menuhome-side-menu.blade.php#?blade
      • components.interest-modalinterest-modal.blade.php#?blade
      • guest.layouts.footerfooter.blade.php#?blade
      uri
      GET article/{id}
      middleware
      web, check.trial.expire
      controller
      App\Http\Controllers\guest\ArticleController@page
      prefix
      /article
      as
      guest.article
      file
      app/Http/Controllers/guest/ArticleController.php:24-146
      14 statements were executed (2 duplicates)Show only duplicates291ms
      • CheckExpiredOrders.php#21uatca_dbConnection Established
        Backtrace
        • app/Http/Middleware/CheckExpiredOrders.php:21
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Routing/Middleware/SubstituteBindings.php:50
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Foundation/Http/Middleware/VerifyCsrfToken.php:78
      • CheckExpiredOrders.php#21uatca_dbBegin Transaction
        Backtrace
        • app/Http/Middleware/CheckExpiredOrders.php:21
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Routing/Middleware/SubstituteBindings.php:50
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Foundation/Http/Middleware/VerifyCsrfToken.php:78
      • CheckExpiredOrders.php#26uatca_db1.04msselect * from `orders` where `status` = 'pending' and `created_at` <= '2025-04-29 15:27:40'
        Bindings
        • 0: pending
        • 1: 2025-04-29 15:27:40
        Backtrace
        • app/Http/Middleware/CheckExpiredOrders.php:26
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Routing/Middleware/SubstituteBindings.php:50
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Foundation/Http/Middleware/VerifyCsrfToken.php:78
      • CheckExpiredOrders.php#51uatca_dbCommit Transaction
        Backtrace
        • app/Http/Middleware/CheckExpiredOrders.php:51
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Routing/Middleware/SubstituteBindings.php:50
        • vendor/laravel/framework/src/Illuminate/Pipeline/Pipeline.php:183
        • vendor/laravel/framework/src/Illuminate/Foundation/Http/Middleware/VerifyCsrfToken.php:78
      • AppController.php#415uatca_db251msselect * from `contents` where `seo_url_slug` = '312' or `id` = '312' limit 1
        Bindings
        • 0: 312
        • 1: 312
        Backtrace
        • app/Http/Controllers/AppController.php:415
        • app/Http/Controllers/guest/ArticleController.php:27
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:259
      • AppController.php#415uatca_db910μsselect * from `content_categories` where `content_categories`.`id` in (1)
        Backtrace
        • app/Http/Controllers/AppController.php:415
        • app/Http/Controllers/guest/ArticleController.php:27
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:259
      • AppController.php#415uatca_db610μsselect * from `content_sub_categories` where `content_sub_categories`.`id` in (13)
        Backtrace
        • app/Http/Controllers/AppController.php:415
        • app/Http/Controllers/guest/ArticleController.php:27
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:259
      • AppController.php#415uatca_db1.2msselect * from `contributors` where `contributors`.`id` in (31)
        Backtrace
        • app/Http/Controllers/AppController.php:415
        • app/Http/Controllers/guest/ArticleController.php:27
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:259
      • ArticleController.php#93uatca_db230μsselect * from `content_categories` where `status` = 1
        Bindings
        • 0: 1
        Backtrace
        • app/Http/Controllers/guest/ArticleController.php:93
        • vendor/laravel/framework/src/Illuminate/Routing/Controller.php:54
        • vendor/laravel/framework/src/Illuminate/Routing/ControllerDispatcher.php:43
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:259
        • vendor/laravel/framework/src/Illuminate/Routing/Route.php:205
      • RightBanner.php#25uatca_db1.27msselect * from `banner_rights` limit 1
        Backtrace
        • app/View/Components/RightBanner.php:25
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.article:462
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • RelateContents.php#36uatca_db5.24msselect * from `contents` where `category_id` = 1 and `id` not in (312) and `is_publish` = 1 order by `id` desc limit 4
        Bindings
        • 0: 1
        • 1: 312
        • 2: 1
        Backtrace
        • app/View/Components/RelateContents.php:36
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.article:482
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • RelateContents.php#37uatca_db200μsselect * from `content_categories` where `content_categories`.`id` = 1 limit 1
        Bindings
        • 0: 1
        Backtrace
        • app/View/Components/RelateContents.php:37
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.article:482
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • Top5.php#25uatca_db2.03msselect * from `banner_top5`
        Backtrace
        • app/View/Components/Top5.php:25
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.article:502
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • Top5.php#25uatca_db25.77msselect `contents`.*, `banner_top5_content`.`banner_id` as `pivot_banner_id`, `banner_top5_content`.`content_id` as `pivot_content_id`, `banner_top5_content`.`order` as `pivot_order` from `contents` inner join `banner_top5_content` on `contents`.`id` = `banner_top5_content`.`content_id` where `banner_top5_content`.`banner_id` in (1, 2, 3, 4, 5) order by `pivot_order` asc
        Backtrace
        • app/View/Components/Top5.php:25
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.article:502
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • HomeSideMenu.php#25uatca_db670μsselect * from `banner_lefts` limit 1
        Backtrace
        • app/View/Components/HomeSideMenu.php:25
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.layouts.app:49
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • InterestModal.php#25uatca_db180μsselect * from `content_categories`
        Backtrace
        • app/View/Components/InterestModal.php:25
        • vendor/laravel/framework/src/Illuminate/View/Component.php:135
        • view::guest.layouts.app:74
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
      • interest-modal.blade.php#2uatca_db170μsselect * from `content_categories`
        Backtrace
        • view::components.interest-modal:2
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:72
      App\Models\Admin\Content
      31Content.php#?
      App\Models\ContentCategory
      20ContentCategory.php#?
      App\Models\Admin\BannerTop5
      5BannerTop5.php#?
      App\Models\ContentSubCategory
      1ContentSubCategory.php#?
      App\Models\Admin\Contributor
      1Contributor.php#?
      App\Models\Admin\BannerRight
      1BannerRight.php#?
      App\Models\Admin\BannerLeft
      1BannerLeft.php#?
          _token
          ZiYzRZBqMlFtigDQj8MiT3HCy6g4fmtkudNkQJMZ
          show_interest_modal
          false
          ClearShow all
          Date ↕MethodURLData
          #12025-05-06 15:27:40GET/article/312141460