Advisory Notice


The English publication of the Thai Revenue Law was completed before the Revenue Department underwent the latest organisation restructuring. Therefore, many offices of the Revenue Department referred to in the Thai Revenue Law have changed their names under the new organisation structure. You may refer to the Revenue Department’s web site ( for further information or make inquiries at your local revenue office.


In preparing this publication, the intention is to produce the English version of the Revenue Code in a more concise and user-friendly manner. Therefore, it does not portray a word by word translation of the original Revenue Code. However the content of each section of the law remains the same.


This publication is the copyright of Sanpakornsan. Sanpakornsarn allows the display of the publication on the Revenue Department’s web site to the general public as a useful guideline and for the purpose of tax law study. No dissemination for commercial purposes or further personal use is allowed. No part of this publication may be reproduced, in any form or by any means, without permission in writing from the publisher.

Please note that the English version is for translation purposes only. For official use, please refer to the Thai language.











Last updated: 19.10.2017