The Act Promulgating the Revenue Code, B.E. 2481

Revenue Code*
TITLE I     Preliminary
TITLE II    Revenue Taxes And Duties
                  Chapter I          General Provisions
                  Chapter I bis    Board of Taxation
                  Chapter II         Procedures in Connection with Assessment Taxes and Duties
                  Chapter III        Income Tax
                                            Personal Income Tax
                                            Tax on Juristic Companies And Partnerships
                                             Income Tax Schedule
                  Chapter IV       Value Added Tax
                  Chapter V        Specific Business Tax
                  Chapter VI       Stamp Duty
                                            Stamp Duty Schedule
                  Chapter VII      Entertainment Duty (Repealed)

Royal Decrees (R.D.)
(No. 9) B.E. 2499   - Tax Exemption (Economic co-operation)
(No. 10) B.E. 2500 - Tax Exemption (Various cases)
(No. 11) B.E. 2502 - Deductible Expenses
(No. 18) B.E. 2505 - Tax Exemption (Avoidance of double taxation)
(No. 24) B.E. 2510 - SD Exemption (Receipts)
(No. 40) B.E. 2514 - IT Exemption (Cooperative dividend and rebate)
(No. 79) B.E. 2521 - IT Exemption (International trading companies)
(No. 121) B.E. 2525 - IT Exemption (Transfer of immovables)
(No. 145) B.E. 2527 - Depreciation of assets
(No. 165) B.E. 2529 - PIT (Standard deduction for sale of immovables)
(No. 239) B.E. 2534 - VAT Exemption (Various cases)
(No. 240) B.E. 2534 - SBT Exemption (Sale of securities)
(No. 241) B.E. 2534 - VAT (Exempt business opt to pay VAT)
(No. 242) B.E. 2534 - VAT (Application of tax credit)
(No. 243) B.E. 2534 - Input tax allowable as expense
(No. 245) B.E. 2534 - VAT (Tax base in certain cases)
(No. 246) B.E. 2534 - SBT (Transactions liable to VAT)
(No. 247) B.E. 2534 - IT: Certain sales of immovable properties already subjected to SBT
(No. 250) B.E. 2535 - IT Rate Reduction (Foundations and associations)
(No. 262) B.E. 2536 - PIT (Income from mutual funds)
(No. 263) B.E. 2536 - CIT Exemption (Income from mutual funds)
(No. 269) B.E. 2536 - VAT Exemption (Fertilizer raw materials)
(No. 282) B.E. 2538 - CIT Exemption (Splitting insurance company)
(No. 283) B.E. 2538 - SBT Exemption (Splitting insurance company)
(No. 284) B.E. 2538 - CIT Exemption (Private schools, educational, and training program)
(No. 290) B.E. 2538 - PIT Rate Reduction (Interest on fixed deposits)
(No. 291) B.E. 2538 - VAT, SBT, SD Exemption (Tambol administrations)
(No. 295) B.E. 2539 - CIT, SBT Exemption (Compensations in respect of expropriated immovables)
(No. 297) B.E. 2539 - CIT Special Treatment (Research and development expenses)
(No. 299) B.E. 2539 - CIT Rate Reduction and Exemption (Promote merchant navy)
(No. 300) B.E. 2539 - CIT (Unilateral avoidance of double taxation)
(No. 301) B.E. 2539 - PIT Exemption (Interest on fixed deposits not exceeding 600,000 baht)
(No. 314) B.E. 2540 - IT Exemption (Income from providing international carriage of goods by sea)
(No. 315) B.E. 2540 - CIT (Non-deductible expenses)
(No. 331) B.E. 2541 - CIT Exemption (Borrower, lender of securities)
(No. 340) B.E. 2541 - IT, VAT, SBT, and SD Exemption (Income from debt compromising)
(No. 342) B.E 2541 - SBT (Sale of immovable property)
(No. 348) B.E. 2542 - VAT Exemption (Thai-Malay Joint Organization)
(No. 350) B.E. 2542 - SBT (Security trading business liable SBT)
(No. 356) B.E. 2542 - VAT,SBT,SD Exemption (Transferring of business)
(No. 358) B.E. 2542 - SBT (Factoring business)
(No. 360) B.E. 2542 - IT, VAT, SBT, SD (Debt restructuring)
(No. 362) B.E. 2542 - IT Exemption (Asset management company)
(No. 364) B.E. 2542 - IT Exemption (Seller and purchaser of securities)
(No. 366) B.E. 2543 - SBT Rate reduction (Sales of immovables)
(No. 375) B.E. 2543 - IT Exemption (Interest on loans to buy property)
(No. 376) B.E. 2544 - IT Exemption (Sale of immovable property)
(No. 377) B.E. 2544 - IT Exemption and reduction: (Underlying security, money equivalent to dividend)
(No. 378) B.E. 2544 - IT,VAT,SBT,SD Exemption (Land developer)
(No. 381) B.E. 2544 - IT,VAT,SD Exemption (Asset Management Co.)
(No. 384) B.E. 2544 - IT Exemption (Debt instrument for transferring business)
(No. 385) B.E. 2544 - Wear and tear and depreciation of assets
(No. 387) B.E. 2544 - CIT Rate reduction (Registered company)
(No. 388) B.E. 2544 - SBT Exemption (Bank, finance, securities Co.)
(No. 389) B.E. 2544 - IT Exemption (Special purpose vehicle in securitization)
(No. 390) B.E. 2544 - VAT Exemption (Diesel oil dealer)
(No. 392) B.E. 2545 - SBT Exemption (Business of buying and selling securities)
(No. 405) B.E. 2545 - IT Rate reduction (ROH)
(No. 409) B.E. 2545 - PIT Exemption (Actors)
(No. 410) B.E. 2545 - IT, VAT, SBT, SD (Debt reconstruction)
(No. 411) B.E. 2545 - VAT, SBT, SD Exemption (Debt instrument made from partial transfer of business)
(No. 413) B.E. 2545 - SBT Rate reduction (Sales of immovable properties)
(No. 415) B.E. 2546 - IT, VAT Exemption (Assets contributed to APEC)
(No. 417) B.E. 2546 - IT Exemption (Donation made to a Fund for mangrove project)
(No. 418) B.E. 2547 - IT, VAT, SBT, SD (Debt reconstruction)
(No. 420) B.E. 2547 - IT, VAT, SBT, SD Exemption (Supporting educational programs)
(No. 422) B.E. 2547 - VAT Exemption (Goods imported for educational programs)
(No. 423) B.E. 2547 - IT Exemption (Reforestation Campaign)
(No. 424) B.E. 2547 - IT Exemption (Donation made to welfare fund)
(No. 425) B.E. 2547 - IT Rate reduction (Rental a sea-going vessel)
(No. 426) B.E. 2547 - IT Rate reduction (Fuel oil trading)
(No. 427) B.E. 2548 - IT, SBT, SD Exemption (Giving property to an educational institute)
(No. 428) B.E. 2548 - IT Exemption (Playground, park, sport field and various funds)
(No. 430) B.E. 2548 - PIT Exemption (First 100,000 baht)
(No. 431) B.E. 2548 - CIT Rate reduction (Small size company)
(No. 432) B.E. 2548 - VAT (Tax base of small business)
(No. 433) B.E. 2548 - IT,VAT,SBT,SD Exemption (Debt reconstruction)
(No. 434) B.E. 2548 - IT Exemption (Community distilled liqour)
(No. 436) B.E. 2548 - SBT, SD Exemption (Energy saving equipment)
(No. 437) B.E. 2548 - IT Exemption: (Training expense for employees)
(No. 438) B.E. 2548 - IT Exemption: (Provide cost of living for employees)
(No. 440) B.E. 2548 - VAT (Rate reduction)
(No. 441) B.E. 2548 - CIT Extemption (Special Purpose Vehical for Securitization)
(No. 443) B.E. 2548 - IT Exemption (Insurance claim from Tsunami)
(No. 447) B.E. 2548 - SD, SBT Exemption (Transfer of immovables to Thai Red Cross)
(No. 452) B.E. 2549 - IT Exemption (International Rubber Consortium Limited)
(No. 453) B.E. 2549 - IT, VAT, SBT, SD Exemption (Merging or transfer- ring business)
(No. 454) B.E. 2549 - IT, SBT, SD Exemption (BIBF Business)
(No. 456) B.E. 2549 - IT, VAT Exemption (Asian Indoor Games)
(No. 457) B.E. 2549 - IT, VAT Exemption (Military Equipment)
(No. 458) B.E. 2549 - IT, VAT Exemption (Sponsor of sports under National Sport Establishment Strategy)
(No. 459) B.E. 2549 - IT, SBT, SD Exemption (Farmers, Farmers Rehabilitation and Development Fund)
(No. 460) B.E. 2549 - IT Exemptions (Expenditures on investment and improvement of assets)
(No. 462) B.E. 2549 - IT, VAT, SBT Exemptions (Tsunami victims)
(No. 463) B.E. 2549 - IT Exemption (Person under the Convention for the Avoidance of Double Taxation)
(No. 464) B.E. 2549 - VAT Exemption (Import of equipment for THEOS Satellite)
(No. 466) B.E. 2550 - IT, SBT Rate Reduction (Special Ad-Hoc Development Zone)
(No. 467) B.E. 2550 - IT Rate Reduction (Company Listed in SET)
(No. 468) B.E. 2550 - VAT Exemption: (24th Summer Universiade 2007)
(No. 469) B.E. 2551 - SBT Exemption (Various Cases)
(No. 470) B.E. 2551 - PIT Exemption (0% for the First 150,000 baht)
(No. 471) B.E. 2551 - IT Reduction (Company with Paid-up Capital Less than 5 Million Baht)
(No. 472) B.E. 2551 - SBT Reduction (Sale of Immovable Property)
(No. 475) B.E. 2551 - IT Reduction (Company Listed in SET and MAI)
(No. 477) B.E. 2551 - VAT Exemption (Import of Tool and Equipment)
(No. 478) B.E. 2551 - IT, VAT Exemption (24th Sea Game)
(No. 480) B.E. 2552 - PIT Exemption (Tax Payable under Section 48(2) that does Exceed 5,000 Baht)
(No. 482) B.E. 2552 - IT Exemption (Conference Room and Accommodation for Employee’s Training)
(No. 483) B.E. 2552 - IT, VAT, SBT, SD Exemption (Debt Reconstruction)
(No. 484) B.E. 2552 - VAT, SBT, SD Exemption (Transfer of Business)
(No. 487) B.E. 2552 - IT Exemption (Energy-Savings Asset)
(No. 488) B.E. 2552 - SBT Reduction (Sale of Immovable Property)
(No. 492) B.E. 2553 - IT, SBT Rate Reduction (Special Ad-Hoc Development Zone)
(No. 493) B.E. 2553 - VAT Exemption (Import and sale of Jewels)
(No. 494) B.E. 2553 - IT Exemption (Sales of Jewels)
(No. 495) B.E. 2553 - IT, VAT, SBT, SD Exemption (Debt Reconstruction)
(No. 496) B.E. 2553 - VAT, SBT, SD Exemption (Transfer certain part of business during B.E. 2553)
(No. 499) B.E. 2553 - IT Exemption (Hiring or providing facilities for disabled persons)
(No. 501) B.E. 2553 - IT, SBT, SD Exemption (Future Contract)
(No. 502) B.E. 2553 - IT, VAT, SBT, SD Exemption (Various cases under the Financial Sector Master Plan)
(No. 503) B.E. 2553 - IT Exemption (Participation in a fair, expo, or exhibition)
(No. 506) B.E. 2553 - IT Exemption (Training and siminar)
(No. 507) B.E. 2553 - VAT Rate Reduction

Ministerial Regulations (M.R.)
(No. 126) B.E. 2509 - Type of income exempt from Personal income tax
(No. 129) B.E. 2512 - SD and Entertainment duty (Surcharge reduction)
(No. 134) B.E. 2516 - Thai Tobacco Monopoly to pay tax for sellers
(No. 141) B.E. 2521 - Copies of receipts are not required in certain businesses
(No. 143) B.E. 2522 - Deductible entertainment expenses
(No. 144) B.E. 2522 - Tax-withholding by Director-General's order
(No. 158) B.E. 2526 - Thai Tobacco Monopoly to pay tax for sellers
(No. 161) B.E. 2526 - Interest allowed on tax refunds
(No. 183) B.E. 2533 - IT (Rules governing deductible contributions to provident funds)
(No. 186) B.E. 2534 - Conditions on writing off bad debts
(No. 188) B.E. 2534 - VAT (Events treated as sale)
(No. 189) B.E. 2534 - VAT (Tax points in special cases)
(No. 198) B.E. 2538 - VAT (Contents of tax invoice may be varied)
(No. 230) B.E. 2544 - IT Exemption (Buildings, lands, condos)
(No. 271) B.E. 2552 - PIT Exemption (House and Condominium as a Place of Residence)
(No. 272) B.E. 2552 - Conditions on Writting off Bad Debts
(No. 278) B.E. 2553 - PIT Exemption (Tour operator services and hotel accommodation)

Ministerial Notifications (M.N.)
26 July 2542       - Extension of time limit in paying tax
9 February 2543  - Extension of time limit in filing a return and paying tax
24 July 2544       - Time limit for tax remittence and filing return
8 February 2548  - Exchange rate
23 November 2548 - IT Exemption: Employee's Educational, Training
on Income Tax (No. 3) Technological research agencies, payment to whom is accorded special treatment
on Income Tax (No. 4) List of technological researchers, payment to whom is accorded special treatment
on IT and VAT     - Rules governing designation of tax-exempt charitable institutions

Board of Taxation's Rulings (B.T.R.)
No. 2/2526 - IT: Treatment of agent of genuinely Independent status
No. 4/2526 - IT: Special case of transfer of immovable Property to the government
No. 5/2528 - Income and business taxes on forward sale
No. 7/2528 - Branch of a foreign bank treated as a separate person
No. 10/2528 - Meaning of penalty, surcharge and criminal fine
No. 13/2529 - IT: Rules for allocating of overseas head office expenses to branches in Thailand
No. 14/2529 - Rules on partial payment of tax installments
No. 16/2530 - IT: Net profits or loss for companies with promotional privileges
No. 18/2533 - PIT: Option to include capital gains may later be reversed
No. 20/2533 - PIT: Option to include dividends paid by registered companies may later be reversed
No. 22/2536 - Problem during transitional period
No. 23/2536 - VAT: Sale of crude vegetable oil is tax-exempt
No. 24/2536 - PIT: Tax liability of non-juristic bodies set up by governmental agencies
No. 25/2537 - VAT: Diskettes treated as copies of tax invoices
No. 27/2537 - SD: Receipts for transfer or creation of rights in immovable properties
No. 28/2538 - PIT: Shares received free of charge or at lower than market price
No. 29/2538 - PIT: Income from discounts from the direct sale system
No. 30/2538 - PIT: Person liable to tax on discounted debt instruments
No. 31/2538 - SBT: Interest subject to tax not to include the part inherent in the cost
No. 32/2538 - VAT: Exemption of income derived from sale of text books
No. 33/2540 - Ruling for the condominium jurisdical
No. 34/2540 - VAT: Revocation of tax registration
No. 35/2540 - IT: Treatment of annual loss of Business
No. 36/2540 - VAT: Transferring the right on the tax card
No. 37/2551 - PIT: Dividend from Petroleum Business
No. 38/2552 - CIT: Business receives investment promotion

Notification of Director-General (DG.N.)
DG.N.-All taxes:
7 May 2534   - Aliens allowed to depart from Thailand without tax clearance certificate
14 Jun 2542  - Transferring assets under the securitization project
27 Sep 2542 - Merging or transferring business to one another
12 Mar 2544  - Regulation for auditing and certifying accounting record
25 Dec 2545  - Transferring asset under the Land Allotment ACT
2 Feb 2547    - IT, VAT, SBT, SD Exemption: Transferring of immovable properties
5 Jan 2548    - VAT, SBT, SD Exemption: Educational support
17 Jan 2548  - VAT Exemption: Goods import for educational and reserch purposes
4 Feb 2548    - Reconstruction of debts
15 Jun 2548  - Tax Auditor: Audit Fee, license, and others
6 Mar 2549    - The use of identification number
9 July 2553   - IT Exemption: Partial transfer of business

D.G. Notifications on Income tax (DG.N.-IT.)
(No. 7) - Regulations on foreign expenses entitled to double deductions
(No. 16) - Forms for income tax return
(No. 44) - CIT: Expenses for public benefits, etc.
(No. 45) - IT: Rules governing lump sum retirement income eligible for special deduction
(No. 47) - IT: Computation of net profits of B.I.B.F
(No. 51) - IT: Cash registers entitled to special depreciation
(No. 52) - PIT: Exemption for provident funds
(No. 53) - IT: Exemption of income tax on income derived from the transfer of property
(No. 55) - PIT: Exemption for interest on small saving deposits with banks
(No. 61) - IT: Payers of dividends to report on companies with substantial holding
(No. 62) - The form for the Certificate of Tax Deduction at Source
(No. 64) - PIT (Exemption for interest on fixed deposits with banks and co-operatives)
(No. 65) - IT (Rules of the exemption for income tax of Thai Co)
(No. 69) - IT (Rules of the exemption from income derived from mergers)
(No. 72) - IT (Computation of net profit of international maritime businesses)
(No. 74) - IT Exemption (Income of borrower and lender of securities)
(No. 82) - IT Exemption (Buyers and sellers of securities under a repurchase agreement)
(No. 86) - Allowance for interest on loans for residential purposes
(No. 87) - IT Exemption (Interest on loans for purchasing or constructing a house)
(No. 88) - IT Exemption (Income paid as interest on loans for purchasing or constructing a house)
(No. 90) - IT Exemption (Mutual fund for provident fund)
(No. 91) - IT Exemption (Mutual fund for provident fund)
(No. 92) - IT Exemption (Interest on loan for buying property)
(No. 95) - IT: Filing an income tax return by internet
(No. 97) - IT: Reserves retained by special purpose vehicle
(No. 98) - IT Exemption: (Income paid to purchasing a building, condo, land)
(No. 104) - Filing an income tax return by internet
(No. 106) - Filing an income tax return by internet
(No. 107) - Filing an income tax return by internet
(No. 108) - Filing an income tax return by internet
(No. 109) - IT Exemption (Regional operation headquarters)
(No. 111) - Filing an income tax return by internet
(No. 112) - IT Exemption (Premium on life-insurance)
(No. 122) - IT Exemption (Interest on loans for residential buildings)
(No. 123) - Alien information required in filing a return
(No. 125) - IT Exemption (Sales of residential place)
(No. 126) - IT: Information to be given by a juristic company
(No. 127) - Filing return and paying tax via website
(No. 128) - The reviewer of a financial statement
(No. 133) - IT Exemption (Invest in Long-term Equity Fund)
(No. 134) - IT Exemption (Donation made to government welfare fund)
(No. 135) - CIT Rate reduction (Fuel oil trading)
(No. 136) - Maintenance allowance for father and mother
(No. 137) - IT Exemption (Interest from bank deposit)
(No. 138) - IT Exemption (Tsunami victims)
(No. 142) - IT Exemption (Persons receiving donations)
(No. 145) - IT Exemption (Energy-saving equipment)
(No. 147) - IT Exemption (Employee's cost of living)
(No. 148) - CIT: Special treatment for training expenses
(No. 150) - IT Exemption (Taxpayer who is not under 65 years of age)
(No. 152) - IT Exemption (Special purpose vehicle for the securitization purpose)
(No. 154) - IT: Reduction of the rate for commercial bank
(No. 155) - IT Exemption (Bank fee)
(No. 156) - CIT Exemption (Expenditures on the improvement of property)
(No. 157) - IT Exemption (Sales of assets in order to purchase a replacement)
(No. 161) - Person liable to IT not VAT shall prepare a book of account
(No. 162) - IT Exemption (Premium on health insurance of the parents)
(No. 164) - IT Reduction (Business in Special Ad-Hoc Development Zone)
(No. 165) - IT Reduction (Interest on Loans for Residential Building)
(No. 166) - IT Exemption (Interest on Loans for Residential Building)
(No. 167) - IT Exemption (Interest on Loans for Residential Building)
(No. 168) - IT Exemption (Community Enterprise)
(No. 169) - IT Exemption (Long Term Equity Fund)
(No. 170) - IT Exemption (Redemption of Retirement Mutual Fund)
(No. 171) - IT Exemption (Purchase of Retirement Mutual Fund)
(No. 172) - IT Exemption (Premium on Life-Insurance)
(No. 176) - Donation for Political Party
(No. 178) - IT Exemption (House and Condominium as a Place of Residence)
(No. 179) - CIT Exemption (Conference and Guest Room for Employee’s Training)
(No. 180) - IT Exemption (Asset Resulting in Energy Saving)
(No. 182) - Deduction of Allowances for the Care and Maintenance of Disabled and Incapacitated Persons
(No. 183) - IT Rate Reduction (Special ad hoc Development Zone)
(No. 187) - PIT Exemption (Services from tour operator or hotel accommodation)
(No. 190) - IT Exemption and Rate Reduction (Regional Operating Headquarters)
(No. 192) - CIT Exemption (Siminar room and accommodation for employee’s training)

D.G. Notifications on Value Added Tax (DG.N.-VAT)
(No. 1) - Non-taxable appropriation of goods
(No. 2) - Non-taxable appropriation of services or goods
(No. 3) - Taxable canned or packaged goods
(No. 4) - Tax credit allowable after the tax month
(No. 5) - Issuance of tax invoice by an agent
(No. 8) - Sales agent agreement
(No. 10) - Tax base for cigarettes
(No. 11) - Exempt artistic and cultural services
(No. 12) - Exempt research or technical services
(No. 13) - Exempt service of public entertainers
(No. 17) - Input tax disallowed for deduction
(No. 20) - Guaranty for goods brought into bonded warehouses or imported with promotional privileges
(No. 21) - Particulars in tax invoices
(No. 24) - Records to be prepared by agents on behalf of principals
(No. 27) - Zero-rated supply of goods and services for United Nations, embassies etc.
(No. 28) - Zero-rated supply of goods and services financed by foreign assistance or loans
(No. 29) - Apportionment of input tax
(No. 32) - Retail business where price is quoted inclusive of VAT
(No. 36) - Issuance of tax invoice duplicates
(No. 39) - Other information required in tax invoices
(No. 40) - Goods given away excluded from tax base
(No. 42) - Input tax not allowed as deduction
(No. 43) - Temporary VAT certificate for non-resident supplier
(No. 44) - Tax invoices issued by suppliers with temporary VAT certificate
(No. 45) - Summary to be included in summary tax invoice
(No. 46) - Rules and conditions on the use of a cash registering machine
(No. 54) - Fuel oil service stations classified as carrying on small-scale transactions
(No. 57) - Registration before commencing business
(No. 65) - Forms in connection to VAT
(No. 68) - Tax invoices issued by agent
(No. 82) - Other reasons for reduction of output tax
(No. 85) - Rules for written off bad debts
(No. 89) - Rules for keeping record in supporting the input tax
(No. 90) - VAT refund for the traveler
(No. 91) - Rules given to the traveler on VAT refund
(No. 92) - Tax invoices in foreign language
(No. 104) - Records at variance with those required by law
(No. 105) - Zero-rated service performed for a non-resident supplier
(No. 115) - Filing a VAT return by internet
(No. 118) - Filing a VAT return by internet
(No. 123) - Bonded warehouses and duty free zone: Zero-rated
(No. 125) - Bringing domestic goods into duty free zone
(No. 131) - Registration and VAT Certificate
(No. 154) - Small-scale transaction not require tax invoice
(No. 159) - VAT Registration apply via internet
(No. 164) - Goods sold in bonded warehouse
(No. 169) - VAT Registration for business operator residing outside the Kingdom
(No. 178) - VAT Exemption (Import or sale of Jewels)

DG. Notifications on Specific Business Tax (DG.N.-SBT)
(No. 1) - Temporary business exempt from registration
(No. 6) - SBT: Filing a return by internet
(No. 7) - SBT: Buying and reselling securities
(No. 8) - SBT: Buying and reselling securities under repurchase agreement
(No. 9) - SBT Registration: Apply via internet
(No. 10) - SBT Exemption: Sales of immovable property for relocation into the industrial estate
(No. 12) - Definition of juristic body

DG. Notifications on Stamp Duty (DG.N.-SD.)
(No. 23) - Procedural directions governing issuance of receipts and waiver of issuance of invoices
(No. 33) - Temporary business exempt from registration
(No. 34) - The amount or price where a receipt shall be issued
(No. 36) - SD: Exemption when giving a power of attorney for filing a return
(No. 37) - Payment of duty made by cash
(No. 40) - SD: Exemption for securitization procedure
(No. 42) - SD: Exemption or selling securities under a repurchase agreement

Departmental Regulations (D.R.)
No. Taw. Paw. 1/2528 - Application of accrual basis
No. Taw. Paw. 4/2528 - The rate of Income tax withholding
No. Taw. Paw. 71/2540 - Keeping and maintaining tax invoices
No. Taw. Paw. 72/2540 - Computation of income and expenditure
No. Taw. Paw. 81/2542 - IT., VAT., SBT: Waiver or reduction of penalties and surcharges
No. Taw. Paw. 84/2542 - Surcharge of Duty
No.Taw.Paw.123/2545 - Ethics of an auditor
No.Taw.Paw.130/2546 - Regional Revenue officer to act on behalf of DG
No.Taw.Paw.140/2547 - VAT: Waiver of penalty

Departmental Instructions (D.I.)
No. Paw. 1/2526 - Value of immovable property to be reduced if encumbered with lease
No. Paw. 3/2527 - Depreciation of assets clarified
No. Paw. 6/2528 - Tax withholding on paying advertising charges
No. Paw. 7/2528 - Tax on tax if employers pay tax for employees
No. Paw. 8/2528 - Tax withholding on expatriate contractors
No. Paw. 13/2529 - Ascertainment of net profits of non-resident companies
No. Paw. 16/2530 - PIT: Employment after beginning of year
No. Paw. 20/2531 - Income tax withholding on remuneration for hire of work
No. Paw. 23/2531 - Determining value of rent-free residence
No. Paw. 26/2534 - SBT: Interest excluded from gross receipts between affiliated companies, etc
No. Paw. 27/2535 - Restaurant menu treated as inclusive of VAT
No. Paw. 28/2535 - VAT: Meaning of agricultural produce
No. Paw. 29/2535 - VAT: Meaning of animals parts, etc
No. Paw. 36/2536 - VAT: Hire-purchase and installment sale
No. Paw. 37/2536 - VAT: Cash registers in departmental stores
No. Paw. 39/2537 - CIT and VAT: Golf courses business
No. Paw. 40/2537 - VAT: Use of cash registers
No. Paw. 45/2537 - VAT: 24 hours working day
No. Paw. 46/2537 - VAT: Amending tax invoices
No. Paw. 47/2537 - VAT: Employee's uniform
No. Paw. 48/2537 - VAT: Goods delivered for testing
No. Paw. 49/2537 - CIT,VAT: International carriage of goods by aircraft
No. Paw. 50/2537 - CIT: Reasonable excuse in case of failure to correctly file estimated half-year tax
No. Paw. 51/2537 - VAT: When to issue tax invoices and receipts if receiving cheques
No. Paw. 52/2537 - CIT: How to compute donation expenses
No. Paw. 53/2537 - CIT, VAT: International carriage of goods by aircraft
No. Paw. 54/2537 - CIT, VAT: International carriage of goods by sea-going vessels
No. Paw. 55/2538 - CIT and VAT: Tax base for international carriage of passengers and goods
No. Paw. 56/2538 - Determination of expense: Golf course, Sports club, Member club
No. Paw. 57/2538 - CIT, VAT, and SBT: Separation of finance and securities company
No. Paw. 58/2538 - CIT: Deleting cost value of assets lost or defective beyond repairs
No. Paw. 59/2538 - PIT: Travelling per diem
No. Paw. 61/2539 - CIT and PIT: Computation of net profits or net income from sale of immovables
No. Paw. 64/2539 - CIT: Transfer of property under a justifiable ground
No. Paw. 66/2539 - Dissolution of the business
No. Paw. 68/2541 - Foreign currency under forwarding contract
No. Paw. 69/2541 - Tax return: International Marine Business
No. Paw. 73/2541 - IT, VAT: Companies income tax and value added tax of income derived form advance
No. Paw. 75/2541 - SBT: Applying accrual basis for bank, finance business, etc
No. Paw. 78/2541 - To be exercised the authority of collecting tax at the rate of five percent
No. Paw. 79/2541 - Guideline of destroying waste, etc
No. Paw. 80/2542 - Guideline of issuing a debit note
No. Paw. 81/2542 - VAT: The computation of penalties or surcharges
No. Paw. 82/2542 - SBT: Sale of immovable properties in a commercial manner
No. Paw. 86/2542 - Guideline in the preparation of tax invoice
No. Paw. 87/2542 - Guideline in the sale by auction of a property
No. Paw. 89/2542 - Sale of goods outside Thailand
No. Paw. 90/2542 - VAT and IT deduction at source for letting out an immovable property
No. Paw. 91/2542 - Duty of the person liable to deduct tax at source
No. Paw. 92/2542 - Waiver of penalty and surcharge
No. Paw. 95/2543 - Justifiable ground under reconstruction of debts
No. Paw. 96/2543 - Computation of income tax deducted at source
No. Paw. 97/2543 - VAT: Export of goods entitled to zero-rated
No. Paw. 98/2543 - Treatment of partial payment of tax, surcharge and penalty
No. Paw. 100/2543 - PIT and SD: Selling and transferring immovables
No. Paw. 101/2543 - VAT: Consideration allowed to be excluded from a tax base
No. Paw. 102/2544 - VAT: Public entertainer, producer and agent.
No. Paw. 103/2543 - IT Exemption for research and development
No. Paw. 104/2544 - Service performed in a foreign country and being used in Thailand and vice versa
No. Paw. 106/2544 - VAT: Port business
No. Paw. 110/2545 - IT Deduction at source: Remuneration for international carriage of goods by vessels
No. Paw. 111/2545 - Justifiable grounds under a reconstruction of debts
No. Paw. 112/2545 - Deduction of income tax at source for bank services
No. Paw. 113/2545 - Transfer pricing
No. Paw. 114/2545 - Swap contract: Interest rate, currency
No. Paw. 115/2545 - IT, VAT: Life insurance agent and broker
No. Paw. 117/2545 - Time period to compute penalty or surcharge
No. Paw. 118/2545 - IT and VAT: a prize discount or benefits given out for sales promotions
No. Paw. 119/2545 - Tax credits on dividends or share of profits
No. Paw. 120/2545 - IT, VAT: Producing a motion picture in Thailand
No. Paw. 121/2545 - Keeping documents as electronics information
No. Paw. 122/2545 - IT Exemption: Educational centers, and training course for employee
No. Paw. 123/2546 - Justifiable ground under reconstruction of debts
No. Paw. 124/2546 - Tax deduction at source, VAT: Shipping Service
No. Paw. 125/2546 - IT Deduction at source: Telephone Charge
No. Paw. 126/2546 - IT Deduction at source: Remuneration for international carriage of goods by air
No. Paw. 127/2546 - Justifiable ground: Providing services
No. Paw. 129/2547 - Justifiable ground: Reconstruction of debt
No. Paw. 130/2547 - VAT, SBT: Credit card business
No. Paw. 131/2548 - Justifiable ground: Reconstruction of debt
No. Paw. 132/2548 - Valuation of a foreign currency
No. Paw. 133/2549 - IT deduction at source: Commission on securities trading
No. Paw. 134/2549 - CIT Exemption: Transfer of asset under the securitization purpose
No. Paw. 135/2551 - Writing off: Dissolution of Business
No. Paw. 137/2552 - Justifiable ground: Reconstruction of debt

Departmental Notification (D.N.)
30 June 2529 - Income and business taxes on non-resident companys representative office
5 February 2530 - Treatment of companies with investment promotional privileges
25 August 2535 - Regional Office of a foreign company
8 December 2543 - Document for the allowance of interest on loans
13 August 2545 - Tax return printed from the web site
11 March 2546 - PIT: Filing a return after office hour
22 April 2546 - Tax Agent
12 November 2546 - IT, VAT, SBT: Time limit in filing return via internet
22 June 2547 - VAT Return: Print from VAT program
14 January 2548 - Document for maintenance allowance
10 March 2551 - Document for the allowance of interest on loans
6 January 2554 - Exchange rate on the last day of B.E. 2553

National executive Council's Decree (N.E.C.D)
(No. 155) - Various tax exemptions, reductions, etc

Revolutionary Party's Decree (R.P.D.)
(No. 8) - Revenue Officers as sole authority for tax investigation