Section 91 Specific business tax is an assessment tax
Section 91/1 Definition : Gross receipts, Value, Market price and Sale
Section 91/2 Businesses which be subject to specific business tax
Section 91/3 Businesses which shall be exempt from specific business tax
Section 91/4 Specific transactions of business which shall be subject to value added tax
Section 91/7 A person shall be liable to tax and agent be jointly liable to tax
Section 91/9 A person liable to specific business tax in the case of saling of securities
Section 91/11 A refund of specific business tax
Section 91/12 Specific business tax registration
Section 91/13 Cases which shall be exempt from specific business tax registration
Section 91/14 The obligation to prepare a record of taxable gross receipts
Section 91/15 Cases when the assessment official shall assess tax, penalty and surcharge
Section 91/16 Power of the assessment official
Section 91/17 Tax less than 100 baht shall be waived
Section 91/18 Punishment for not registration
Section 91/19 Punishment for not prepare a record
Section 91/20 Punishment for preparing record that does not follow the rule
Section 91/21 Provisions in Chapter 4 shall apply mutatis mutandis