{"id":9485,"date":"2025-06-13T14:41:55","date_gmt":"2025-06-13T07:41:55","guid":{"rendered":"https:\/\/fdi.co.th\/?p=9485"},"modified":"2026-02-06T09:41:11","modified_gmt":"2026-02-06T02:41:11","slug":"%e0%b8%97%e0%b8%b3%e0%b8%98%e0%b8%b8%e0%b8%a3%e0%b8%81%e0%b8%b4%e0%b8%88%e0%b8%ad%e0%b8%ad%e0%b8%99%e0%b9%84%e0%b8%a5%e0%b8%99%e0%b9%8c-%e0%b8%95%e0%b9%89%e0%b8%ad%e0%b8%87%e0%b9%83%e0%b8%8a%e0%b9%89","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%97%e0%b8%b3%e0%b8%98%e0%b8%b8%e0%b8%a3%e0%b8%81%e0%b8%b4%e0%b8%88%e0%b8%ad%e0%b8%ad%e0%b8%99%e0%b9%84%e0%b8%a5%e0%b8%99%e0%b9%8c-%e0%b8%95%e0%b9%89%e0%b8%ad%e0%b8%87%e0%b9%83%e0%b8%8a%e0%b9%89\/","title":{"rendered":"What Accounting Documents Are Required for Online Businesses? \u2014 For Reporting Income to the Revenue Department (Updated 2025)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9485\" class=\"elementor elementor-9485\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39c69102 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39c69102\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24be3cc2\" data-id=\"24be3cc2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51c189a7 elementor-widget elementor-widget-text-editor\" data-id=\"51c189a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In today\u2019s world, anyone can open an online store  whether selling through Facebook, LINE, Instagram, TikTok, or platforms like Shopee and Lazada. Many people see online selling as easy, profitable, and not requiring a physical storefront. <span style=\"color: #0000ff;\">However, one thing you must know and act on immediately is accounting documentation.<\/span> This is essential for managing your business in compliance with the law and can also protect you from the risk of retrospective audits by the Revenue Department. Modern online sellers can\u2019t afford to miss this article!<\/span><\/p><h1 style=\"text-align: center;\"><b>What Accounting Documents Must Online Stores Submit to the Revenue Department?<\/b><\/h1><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business registration number or the personal identification number of the goods or service provider.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income calculated from commissions and all payment processing fees, showing the total revenue generated on each platform where the store sells its products.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other income received from the operator, combining all accounts on the platform.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The account number, bank name, and bank account details of the entrepreneur used to receive payments from various platforms.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entrepreneur\u2019s name (store name) or the registered juristic person\u2019s name.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">On 1 January 2024, a law came into effect requiring online stores to submit their income information for each accounting period, up to the end of the fiscal period for each online platform, to the Revenue Department within 150 days from the last day of the accounting period. <\/span><\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-9487\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-1024x683.png\" alt=\"\" width=\"568\" height=\"379\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659-18x12.png 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141056.659.png 1800w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/p><h2><b>Must-Know Documents! Information Every Entrepreneur Needs to Know.\u00a0<\/b><\/h2><p><b>1.Receipt\/Tax invoice<\/b><\/p><ul><li><span style=\"font-weight: 400;\">For regular customers, if VAT registration has been completed, a full tax invoice must be issued for every transaction.<\/span><\/li><li><span style=\"font-weight: 400;\">If the VAT threshold (1.8 million baht per year) has not yet been reached, a receipt or delivery note can be issued as proof of sale.<\/span><\/li><li><span style=\"font-weight: 400;\">Every document issued must include the company name, taxpayer identification number, and a complete and accurate list of goods.\u00a0<\/span><\/li><\/ul><p><b>2. Purchase order \/ Sales order \/ Quotation<\/b><\/p><ul><li><span style=\"font-weight: 400;\">Helps establish credibility by showing that the business has a clear and professional sales process.<\/span><\/li><li><span style=\"font-weight: 400;\">If selling through online platforms such as Shopee or Lazada, you should keep order confirmations and receipts from the system as supporting documents.<\/span><\/li><\/ul><p><b>3. Daily income and expense record<\/b><\/p><ul><li><span style=\"font-weight: 400;\">For small entrepreneurs or individuals, records can be kept personally in any format that is most convenient.<\/span><\/li><li><span style=\"font-weight: 400;\">For juristic persons, an auditor\u2019s services must be engaged, and accounting records must be maintained in accordance with the accounting standards set by the Federation of Accounting Professions.<\/span><\/li><li><span style=\"font-weight: 400;\">At present, various applications and online accounting software are available to facilitate convenient record-keeping. Businesses may search for service providers and select those most appropriate to their operational needs.<\/span><b><br \/><\/b><\/li><\/ul><p><b>4. Proof of transfer \/ Bank receipt \/ Statement<\/b><\/p><ul><li><span style=\"font-weight: 400;\">Online businesses with income from multiple channels, such as QR Code, PromptPay, or mobile transfers, should keep business accounts separate from personal accounts to prevent recording errors and to make it easier to verify information.<\/span><b><br \/><\/b><\/li><li><span style=\"font-weight: 400;\">Choose a 'business account' service from each bank that can provide clear statements, making it suitable for tax filing or future loan applications.<\/span><b><br \/><\/b><\/li><\/ul><p><b>5. Invoice \/ Credit note \/ Debit note<\/b><\/p><ul><li><span style=\"font-weight: 400;\">Used to notify the amount payable, typically in cases of selling goods to major customers or corporate clients.<\/span><\/li><li><span style=\"font-weight: 400;\">If goods are returned or adjustments are made, a credit note or debit note must be issued accordingly.<\/span><b><br \/><\/b><\/li><\/ul><p><b>6. Goods receipt \/ Delivery note<\/b><\/p><ul><li><span style=\"font-weight: 400;\">Used to confirm the delivery of goods or receipt into the warehouse, helping to ensure accurate inventory control.<\/span><\/li><li><span style=\"font-weight: 400;\">If using delivery services such as Kerry, Flash, or J&amp;T, always keep the delivery note or tracking number as supporting evidence.<\/span><b><br \/><\/b><\/li><\/ul><p><b>7. Withholding tax certificate (in cases of service payments)<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For example, when hiring influencers, freelance workers, photographers, etc., if the payment exceeds the specified threshold, withholding tax must be deducted and a withholding tax certificate issued under Section 50 bis to the service provider each time.\u00a0<\/span><\/li><\/ul><p><img decoding=\"async\" class=\"aligncenter wp-image-9486\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-1024x683.png\" alt=\"\" width=\"568\" height=\"379\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880-18x12.png 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-05-22T141114.880.png 1800w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/p><h2><b>\u00a0Procedures for Filing Taxes\u00a0<\/b><\/h2><p><span style=\"font-weight: 400;\">For each type of business, the tax obligations will vary depending on the monthly income received from each online platform. All types of online sales income must be included in the calculation of personal income tax or corporate income tax.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">1. Personal Income Tax (Form P.N.D. 90\/94): If annual income from online sales exceeds 60,000 baht, Form P.N.D. 90 must be filed once a year, by March of the following year.<\/span><\/p><p><span style=\"font-weight: 400;\">2. Value Added Tax (VAT): If annual income from selling goods or providing online services exceeds 1.8 million baht, VAT registration is required, and Form P.P. 30 must be filed monthly by the 15th of the following month. A tax invoice must be issued to customers for every sale of goods or provision of services.<\/span><\/p><h3><b>How Do You Know How Much Tax You Have to Pay ? <\/b><\/h3><p><span style=\"font-weight: 400;\">You can calculate it using an online tax calculator for accuracy and convenience, such as the calculator available on the Revenue Department\u2019s website or other online tax calculation tools.\u00a0<\/span><\/p><p><b>Tax Filing Steps for Online Sellers<\/b><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare all essential documents, including receipts, tax invoices, payment records, and other financial documents related to both purchases and sales.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File your taxes through the most suitable channel either by submitting directly via the Revenue Department\u2019s website, through the e-Filing program, or by consulting an accounting and tax advisor for guidance on filing or preparing documents.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete and review all documents before submission, ensuring that income and expenses are fully and accurately reported.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay the tax amount as indicated in the system, either through a bank or via the bank\u2019s online payment system.\u00a0<\/span><\/li><\/ol><h2><strong>Advice from Corporate Accounting and Tax Planning Experts<\/strong><\/h2><p><span style=\"font-weight: 400;\">Keeping proper accounting records is essential. This includes recording all income from every sales channel across all online platforms, with a clear breakdown of whether the<\/span>income<span style=\"font-weight: 400;\">comes from product sales or from providing online services. All expenses should be recorded and categorized clearly. Most importantly, keep evidence of all receipts, transfers, and expenses to make tax filing and audits easier, as well as to determine the correct type of tax to file. It is also important to learn about and make use of available tax deductions, such as life insurance, investment planning through various funds, charitable donations, or participating in government tax refund programs when such policies are in place.\u00a0<\/span><\/p><h2 style=\"text-align: center;\"><span style=\"color: #339966;\"><b>\u00a0FDI: Accounting and Tax Planning Consultants for Corporations.<\/b><\/span><\/h2><p><span style=\"font-weight: 400;\">We are committed to supporting your business toward a sustainable future with long-term accounting and tax planning consultancy services. Our team of experts possesses extensive experience and deep knowledge to help you achieve your goals for a sustainable business.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">allowing your company to operate efficiently while minimizing tax-related concerns. In addition, we offer advice and consultation for long-term business planning to ensure your business grows steadily and securely.<\/span><\/p><h2><b>Contact Us\u00a0<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facebook : FDI Group \u2013 Business Consulting<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">@fdigroup<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phone : 02-642-6866, 02-642-6869, 02-642-6895<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-mail : infojob@fdi.co.th<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website <span style=\"color: #000000;\">:<\/span><\/span><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/fdi.co.th\/en\/\"> <span style=\"font-weight: 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Know!<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt='FDI' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by FDI\" rel=\"author\">FDI<\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"10\/06\/2025\">10\/06\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23 \u0e21\u0e35\u0e02\u0e31\u0e49\u0e19\u0e15\u0e2d\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23\u0e1a\u0e49\u0e32\u0e07\u0e17\u0e35\u0e48\u0e04\u0e19\u0e17\u0e33\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e39\u0e49\u00a0 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e20\u0e32\u0e29\u0e35\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25...<\/p><a href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%99%e0%b8%b4%e0%b8%95%e0%b8%b4%e0%b8%9a%e0%b8%b8%e0%b8%84%e0%b8%84%e0%b8%a5\/\" class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    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href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/5-%e0%b9%80%e0%b8%97%e0%b8%84%e0%b8%99%e0%b8%b4%e0%b8%84-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%97%e0%b8%b3%e0%b8%9a%e0%b8%b1%e0%b8%8d%e0%b8%8a%e0%b8%b5%e0%b8%99%e0%b8%b4%e0%b8%95%e0%b8%b4%e0%b8%9a\/\" title=\"5 Techniques for Effective Corporate Accounting: Is It Good for a Newly Registered Company to Handle Accounting by Itself?\"rel=\"nofollow\"target=\"_blank\">5 Techniques for Effective Corporate Accounting: Is It Good for a Newly Registered Company to Handle Accounting by Itself?<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt='FDI' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' 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srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73.png 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/01\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-73-18x12.png 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%a7%e0%b8%b2%e0%b8%87%e0%b8%a3%e0%b8%b0%e0%b8%9a%e0%b8%9a%e0%b8%9a%e0%b8%b1%e0%b8%8d%e0%b8%8a%e0%b8%b5\/\" title=\"Setting Up a Company Accounting SystemUnderstanding the essentials of opening a corporate bank account  a must-know for new entrepreneurs starting their business!\"rel=\"nofollow\"target=\"_blank\">Setting Up a Company Accounting System\nUnderstanding the essentials of opening a corporate bank account  a must-know for new entrepreneurs starting their business!<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt='FDI' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' 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\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e02\u0e32\u0e22\u0e1c\u0e48\u0e32\u0e19 Facebook, LINE, Instagram, TikTok \u0e2b\u0e23\u0e37\u0e2d Shopee\u2013Lazada \u0e2b\u0e25\u0e32\u0e22\u0e04\u0e19\u0e2d\u0e32\u0e08\u0e21\u0e2d\u0e07\u0e27\u0e48\u0e32\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e2d\u0e2d\u0e19\u0e44\u0e25\u0e19\u0e4c\u0e19\u0e31\u0e49\u0e19\u0e07\u0e48\u0e32\u0e22 \u0e23\u0e32\u0e22\u0e44\u0e14\u0e49\u0e14\u0e35 \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e1b\u0e34\u0e14\u0e2b\u0e19\u0e49\u0e32\u0e23\u0e49\u0e32\u0e19 \u0e41\u0e15\u0e48\u0e2a\u0e34\u0e48\u0e07\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e39\u0e49 \u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e40\u0e25\u0e22\u0e01\u0e47\u0e04\u0e37\u0e2d &#8220;\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e02\u0e2d\u0e07\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e1a\u0e31\u0e0d\u0e0a\u0e35&#8221; 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