Thailand Tax Law
The Thailand Revenue Code is the body of tax law that codifies procedures regarding tax assessment, the collection of revenue taxes, personal and corporate income tax, value added tax and tax liability, specific business tax and stamp duty.
(TABLE OF CONTENTS)
THE REVENUE CODE
Title I General Provisions
Title II Revenue Taxes
- sections 5 - 13 Revenue Taxes
- section 13 bis - 13(-8) Commission of taxation
- sections 14 -16 Procedures regarding assessment tax
- sections 17 - 27 Filing and payment of tax
- sections 28 - 37 Appeal
Chapter 3 Income Tax
- sections 38 - 39 General Provisions
- sections 40 - 64 Personal Income Tax
- sections 65 - 76 Corporate Income Tax
Chapter 4 Value Added Tax
- sections 77 - 77(-5) Value Added Tax
- sections 78 - 79(-7) Tax liability
- sections 80 - 80(-2) Value Added Tax rate
- sections 81 - 81(-3) Value Added Tax exemption
- sections 82 - 82(-18) Tax Payer and Tax Calcultaion
- sections 83 - 83 (-10) The filing of returns and payment of tax
- sections 84 - 84(-4) Tax calculation and Value Added Tax return
- sections 85 - 85(-19) Value Added Tax registration
- sections 86 - 86(-14) Tax Invoice, Debit Note, Credit Note
- sections 87 - 87(-3) Preparation of Report and Keeping of Evidence and Document
- sections 88 - 88(-6) Power of Assessment Official
- sections 89 - 89(-2) Fine and Surcharge
- sections 90 - 90(-5) Punishment
Chapter 5 Specific Business Tax
Chapter 6 Stamp Duty
copied from samuiforsale
This is an unofficial translation and provided for reference only