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Chapter 3 Income Tax
Part 1 General Provisions
Section 38 Income tax is an assessment tax
Section 39 Definition
Part 2 Personal Income Tax
Section 40 Income categories
Section 40 Bis Exporting goods abroad be deemed as sale
Section 41 A resident of Thailand
Section 41 Bis The transferor of immovable property be treated as a taxpayer
Section 42 Categories of assessable income which shall be exempt from tax
Section 42 Bis Standard deduction for salary and fee
Section 42 Ter Standard deduction for fee for copyrights
Section 43 Standard deduction for income from rent of property
Section 44 Standard deduction for income from liberal professions
Section 45 Standard deduction for income from a contract of work
Section 46 Standard deduction for income from business or any other activity
Section 47 Allowances
Section 47 Bis A tax credit from dividend
Section 48 Calculating amount of tax
Section 48 Bis A goverment enterprise pay income tax of a seller who perchased goods from such enterprise
Section 48 Ter (Repealed by R.C.A.A. (N0.30) B.E. 2535.)
Section 49 Determining the amount of net income
Section 49 Bis Determining the sale price of immovable property
Section 50 Witholding income tax
Section 50 Bis A witholding tax certificate
Section 51 Sending a notice to produce accounts showing payments of the assessable income
Section 52 Remittance of the witholding tax
Section 52 Bis Paying tax prior to the time limit
Section 53 Witholding tax in the case government enterprise enter in the Disbursement Requisition Form
Section 54 Liability in case of witholding tax
Section 55 Witholding tax not prevent the assessment tax
Section 56 Time to flie a tax return
Section 56 Bis Filing tax return only the income derived from January to June
Section 57 Agent for payment of tax
Section 57 Bis Filing tax return for taxpayer who dies
Section 57 Ter Income of the wife be treated as income of the husband
Section 57 Quarter Tax payable with respect to tax return filing
Section 57 Quinque The wife may file tax return seperately from her husband
Section 57 Sex Husband and wife, each shall file a tax return reporting the assessable income
Section 58 Liability to withold tax within the month of January
Section 59 Filing tax return indicating tax withold of each individual person
Section 60 Tax withold and remitted be deemed assessible income and be treated as credit
Section 60 Bis Assessing and changing tax prior to the time limit for tax return filing
Section 61 Assessing and changing tax of person whose name appears in important document
Section 62 Agent, a trust beneficiary, legal representative or guardian comply with the provisions of this part
Section 63 Time for witholding tax refund
Section 64 Paying tax in 3 equal installment
Part III Corporate Income Tax
Section 65 Income, expenses and an accounting period
Section 65 Bis Conditions in the calculation of net profit and net loss
Section 65 Ter Items which shall not be allowed as expenses in the calculation of net profit
Section 65 Quarter A government enterprise pay income tax on behalf of the seller of goods which purchases goods from a government enterprise
Section 66 Paying tax in accordance with the provisions in Corporate Income Tax
Section 67 Payment of tax in the case of a company carrying on international transportation business
Section 67 Bis Filing tax return of a six-month period
Section 67 Ter Surchage in the case of filing tax return of a six-month period
Section 68 Time limit for filing tax return together with tax payment
Section 68 Bis A balance sheet , an operating account and a profit and loss account
Section 69 Tax return together with a balance sheet and accounts which have been examined and certified by person who has obtained a license
Section 69 Bis If the Government is the payer of assessible income, shall withold income tax
Section 69 Ter Witholding income tax in the case selling immovable property
Section 70 Income tax in the case of company under foreign laws receiving assessable income which is paid from Thailand
Section 70 Bis Income tax in the case of a company disposing its profit
Section 70 Ter A company sending goods aboard be deemed to be a sale in Thailand
Section 71 Assessing tax from gross income
Section 72 Paying tax in the case that company dissolves
Section 73 Paying tax in the case that company merge with another company
Section 74 The calculation of net profits in the case where a company dissolves or merges
Section 75 (Repealed by an Act Amending Revenue Code (No. 26) B.E. 2525)
Section 76 (Repealed by an Act Amending Revenue Code (N0. 26) B.E. 2525)
Section 76 Bis A company incorporated under foreign laws which shall be deemed to be carrying on business in Thailand
Section 76 Ter (Repealed by an Act Amending Revenue Code (No. 16) B.E. 2502)
Income Tax Rates Schedule 
Chapter 3 Income Tax
Part 1 General Provisions
Section 38 Income tax is an assessment tax
Section 39 Definition
Part 2 Personal Income Tax
Section 40 Income categories
Section 40 Bis Exporting goods abroad be deemed as sale
Section 41 A resident of Thailand
Section 41 Bis The transferor of immovable property be treated as a taxpayer
Section 42 Categories of assessable income which shall be exempt from tax
Section 42 Bis Standard deduction for salary and fee
Section 42 Ter Standard deduction for fee for copyrights
Section 43 Standard deduction for income from rent of property
Section 44 Standard deduction for income from liberal professions
Section 45 Standard deduction for income from a contract of work
Section 46 Standard deduction for income from business or any other activity
Section 47 Allowances
Section 47 Bis A tax credit from dividend
Section 48 Calculating amount of tax
Section 48 Bis A goverment enterprise pay income tax of a seller who perchased goods from such enterprise
Section 48 Ter (Repealed by R.C.A.A. (N0.30) B.E. 2535.)
Section 49 Determining the amount of net income
Section 49 Bis Determining the sale price of immovable property
Section 50 Witholding income tax
Section 50 Bis A witholding tax certificate
Section 51 Sending a notice to produce accounts showing payments of the assessable income
Section 52 Remittance of the witholding tax
Section 52 Bis Paying tax prior to the time limit
Section 53 Witholding tax in the case government enterprise enter in the Disbursement Requisition Form
Section 54 Liability in case of witholding tax
Section 55 Witholding tax not prevent the assessment tax
Section 56 Time to flie a tax return
Section 56 Bis Filing tax return only the income derived from January to June
Section 57 Agent for payment of tax
Section 57 Bis Filing tax return for taxpayer who dies
Section 57 Ter Income of the wife be treated as income of the husband
Section 57 Quarter Tax payable with respect to tax return filing
Section 57 Quinque The wife may file tax return seperately from her husband
Section 58 Liability to withold tax within the month of January
Section 59 Filing tax return indicating tax withold of each individual person
Section 60 Tax withold and remitted be deemed assessible income and be treated as credit
Section 60 Bis Assessing and changing tax prior to the time limit for tax return filing
Section 61 Assessing and changing tax of person whose name appears in important document
Section 62 Agent, a trust beneficiary, legal representative or guardian comply with the provisions of this part
Section 63 Time for witholding tax refund
Section 64 Paying tax in 3 equal installment
Part III Corporate Income Tax
Section 65 Income, expenses and an accounting period
Section 65 Bis Conditions in the calculation of net profit and net loss
Section 65 Ter Items which shall not be allowed as expenses in the calculation of net profit
Section 65 Quarter A government enterprise pay income tax on behalf of the seller of goods which purchases goods from a government enterprise
Section 66 Paying tax in accordance with the provisions in Corporate Income Tax
Section 67 Payment of tax in the case of a company carrying on international transportation business
Section 67 Bis Filing tax return of a six-month period
Section 67 Ter Surchage in the case of filing tax return of a six-month period
Section 68 Time limit for filing tax return together with tax payment
Section 68 Bis A balance sheet , an operating account and a profit and loss account
Section 69 Tax return together with a balance sheet and accounts which have been examined and certified by person who has obtained a license
Section 69 Bis If the Government is the payer of assessible income, shall withold income tax
Section 69 Ter Witholding income tax in the case selling immovable property
Section 70 Income tax in the case of company under foreign laws receiving assessable income which is paid from Thailand
Section 70 Bis Income tax in the case of a company disposing its profit
Section 70 Ter A company sending goods aboard be deemed to be a sale in Thailand
Section 71 Assessing tax from gross income
Section 72 Paying tax in the case that company dissolves
Section 73 Paying tax in the case that company merge with another company
Section 74 The calculation of net profits in the case where a company dissolves or merges
Section 75 (Repealed by an Act Amending Revenue Code (No. 26) B.E. 2525)
Section 76 (Repealed by an Act Amending Revenue Code (N0. 26) B.E. 2525)
Section 76 Bis A company incorporated under foreign laws which shall be deemed to be carrying on business in Thailand
Section 76 Ter (Repealed by an Act Amending Revenue Code (No. 16) B.E. 2502)
Income Tax Rates Schedule
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