• 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