The Convention between the Government of the Kingdom of Thailand and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 12^th February 1996 and the notes indicating both states have done their respective legal procedures were exchanged on 27^th August 1996.

            Under Article 27, this Convention shall apply in Thailand:

1.         in respect of taxes withheld at source, on amounts paid or remitted on or after 1^st January 1997,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1997.