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Chapter 2 Procedures regarding assessment tax
Section 14 Meaning of assessment tax
Section 15 Provisions of this chapter shall be applicable to all types of assessment tax
Section 16 Meaning of 'Assessment official'
Part 1 Filing and Payment of tax
Section 17 Filing tax return, annual reports, financial statements, other accounts together with tax return and a special book of account
Section 18 An assessment from particulars filed
Section 18 Bis Necessary case to assess tax before the time limit
Section 18 Ter Time limit to pay tax in case where an assessment official has made tax assessment
Section 19 Isuing a summons in the case where filed a false or incomplete tax return
Section 20 Assessing tax in the case where filed a false or incomplete tax return
Section 21 Assessing tax in the case where not comply with the summons, order or not answer question
Section 22 Amount of fine in the case where filed a false or incomplete tax return
Section 23 Issuing sommons in the case where fails to file tax return
Section 24 Assessing tax in the case where fails to file tax return
Section 25 Assessing tax in the case where not comply with the summons, order or not answer question
Section 26 Amount of fine in the case where fails to file tax return
Section 27 Surcharge and the calculation of surcharge
Section 27 Bis Waiving and reducing of fine
Section 27 Ter Time limit for refund request
Section 27 Quater Sending a notification or documents for the purpose of tax refund
Part 2 Appeal
Section 28 Form using for an appeal
Section 29 Appealing the assessment of Amphur and appealing to Court
Section 30 Appealing against tax assessment to the Commission of Appeal
Section 31 Tax payment during the appeal
Section 32 Issuing a summons for making an appeal decision
Section 33 A person who shall not be entitled to appeal
Section 34 Decision of Commision of Appeal shall be in writting
Part 3 Punishment
Section 35 In the case where not filing tax return, not issuing a witholding tax certificate and not comply with the assessment official 's notice
Section 35 Bis In the case destroy, remove, hiden or transfer the seized or attached assets
Section 36 In the case consciously fails to comply with summons
Section 37 In the case intentionally notify false statement, with faulty facts, fraudulent or evade tax
Section 37 Bis In the case intentionally fails to file tax returns
Chapter 2 Procedures regarding assessment tax
Section 14 Meaning of assessment tax
Section 15 Provisions of this chapter shall be applicable to all types of assessment tax
Section 16 Meaning of 'Assessment official'
Part 1 Filing and Payment of tax
Section 17 Filing tax return, annual reports, financial statements, other accounts together with tax return and a special book of account
Section 18 An assessment from particulars filed
Section 18 Bis Necessary case to assess tax before the time limit
Section 18 Ter Time limit to pay tax in case where an assessment official has made tax assessment
Section 19 Isuing a summons in the case where filed a false or incomplete tax return
Section 20 Assessing tax in the case where filed a false or incomplete tax return
Section 21 Assessing tax in the case where not comply with the summons, order or not answer question
Section 22 Amount of fine in the case where filed a false or incomplete tax return
Section 23 Issuing sommons in the case where fails to file tax return
Section 24 Assessing tax in the case where fails to file tax return
Section 25 Assessing tax in the case where not comply with the summons, order or not answer question
Section 26 Amount of fine in the case where fails to file tax return
Section 27 Surcharge and the calculation of surcharge
Section 27 Bis Waiving and reducing of fine
Section 27 Ter Time limit for refund request
Section 27 Quater Sending a notification or documents for the purpose of tax refund
Part 2 Appeal
Section 28 Form using for an appeal
Section 29 Appealing the assessment of Amphur and appealing to Court
Section 30 Appealing against tax assessment to the Commission of Appeal
Section 31 Tax payment during the appeal
Section 32 Issuing a summons for making an appeal decision
Section 33 A person who shall not be entitled to appeal
Section 34 Decision of Commision of Appeal shall be in writting
Part 3 Punishment
Section 35 In the case where not filing tax return, not issuing a witholding tax certificate and not comply with the assessment official 's notice
Section 35 Bis In the case destroy, remove, hiden or transfer the seized or attached assets
Section 36 In the case consciously fails to comply with summons
Section 37 In the case intentionally notify false statement, with faulty facts, fraudulent or evade tax
Section 37 Bis In the case intentionally fails to file tax returns
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