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Tax Knowledge & Code
Revenue Code
Royal Decree
Royal Decree
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Abbreviations
Title 1 General provisions
Title 2 Revenue Taxes
Chapter 1 General provisions
Chapter 1 Bis Commission of Taxation
Chapter 2 Procedures regarding assessment tax
Chapter 3 Income Tax
Chapter 4 Value Added Tax
Chapter 5 Specific Business Tax
Chapter 5 Signboard Tax (Repealed)
Chapter 6 Stamp Duty
Chapter 7 Entertainment Duty (Repealed)
Title 3 Local Maintenance Tax (Repealed)
Royal Decree
Ministerial Regulation
Notification Of Ministry Of Finance
Board Of Taxation's Ruling
Revenue Departmental Order
Amendment Act
Tax Identification
Double Tax Agreement (DTA)
Introduction to DTA
Withholding Tax Rates for Royalties
Withholding Tax Rates for Interest
DTA Faq
Inheritance Tax
Petroleum Income Tax
Tax Incentive
VAT Refund for Tourists
Licensing Manual
Royal Decree
Royal Decree
NO 602
Issued under the Revenue Code with the exception of revenue
year B.E. 2559
NO 598
Issued under the Revenue Code Governing Exemption of Taxes
year B.E. 2559
NO 587
Issued under the Revenue Code Governing Reduction of Tax Rates and Exemption of Taxes
year B.E. 2558
NO 586
Issued under the Revenue Code Governing Reduction of Tax Rates and Exemption of Taxes
year B.E. 2558
NO 585
Issued under the Revenue Code with the exception of revenue
year B.E. 2558
NO 575
Issued under the Revenue Code Governing Reduction of Tax Rates
year B.E. 2556
NO 533
Issued under the Revenue Code Governing Exemption of Taxes
year B.E. 2555
NO 530
Issued under the Revenue Code Regarding Tax Rate Reduction and Revenue Tax Exemption
year B.E. 2554
NO 527
Issued under the Revenue Code Governing Exemption of Taxes
year B.E. 2554
NO 518
Issued under the Revenue Code Regarding Reduction of and Exemption from Revenue Tax
year B.E. 2554
NO 469
Issued under the Revenue Code Regarding Tax Rate Reduction
year B.E. 2551
NO 437
Issued under The Revenue Code Governing the Exemption of Taxes and Duties
year B.E. 2548
NO 432
Issued under the Revenue Code Governing Determination of the Value of Tax Base of Small Businesses Exempted from Value Added Tax
year B.E. 2545
NO 420
Issued under the Revenue Code Governing Exemption of Taxes
year B.E. 2547
NO 405
Issued under the Revenue Code Governing the Reduction of Tax Rates and Exemption of Taxes
year B.E. 2545
NO 364
Issued under the Revenue Code Regarding Revenue Tax Exemption
year B.E. 2542
NO 358
Governing Designation of Businesses Liable to Specific Business Tax and Designation of Tax Base for Businesses Liable to Specific Business Tax for Certain Cases
year B.E. 2542
NO 342
Issued under the Revenue Code Regarding Sale of an Immovable Property for a Commercial or Profitable Purpose
year B.E. 2541
NO 331
Issued under the Revenue Code Regarding Reduction of and Exemption from Revenue Tax
year B.E. 2541
NO 315
Issued under the Revenue Code Governing Expenses that may not be treated as expenses for computing net profits
year B.E. 2540
NO 300
Issued under the Revenue Code Regarding Designation of Businesses Exempted from Specific Business Tax
year B.E. 2534
NO 263
Issued under the Revenue Code Regarding Revenue Tax Exemption
year B.E. 2536
NO 262
Issued under the Revenue Code Governing the Reduction of Tax Rates and Exemption of Taxes
year B.E. 2536
NO 250
Issued under the Revenue Code Regarding Revenue Tax Rate Reduction
year B.E. 2535
NO 246
Issued under the Revenue Code Regarding Specific Transaction Directly Related to Business Subject to Specific Business Tax Specified as Transactions Liable to Value Added Tax
year B.E. 2534
NO 243
Issued under the Revenue Code Governing Input Tax that May Be Treated as Expenses for Computing Net Profits
year B.E. 2534
NO 242
Issued under the Revenue Code Regarding Treatment for An Excess Tax Credit of Each Tax Month As Payment of Value Added Tax
year B.E. 2534
NO 241
Issued under the Revenue Code Governing Designation of Tax-exempt Businesses that May Opt to Pay Value Added Tax
year B.E. 2534
NO 240
Issued under the Revenue Code Regarding Designation of Businesses Exempted from Specific Business Tax
year B.E. 2534
NO 239
Issued under the Revenue Code Regarding Value Added Tax Exemption
year B.E. 2534
NO 165
Issued under the Revenue Code Regarding Expenses Deductible from Assessable Income from Immovable Properties
year B.E. 2529
NO 145
Issued under the Revenue Code Regarding Deduction of Wear and Tear and Depreciation of Properties
year B.E. 2527
NO 18
Issued under the Revenue Code Regarding Revenue Tax Exemption
year B.E. 2505
NO 11
Issued under the Revenue Code Regarding Prescribing Expenses Deductible From Assessable Incomes
year B.E. 2502
NO 10
Issued under the Revenue Code Governing the Exemption from Revenue Taxes
year B.E. 2500
Last updated: 18.10.2017