Page 104 - Introduction to Investment Laws in Thailand

- Section 67 Ter Surchage in the case of filing tax return for
the six-month period
- Section 68 Time limit for filing tax return together with tax
payment
- Section 68 Bis A balance sheet, an operating account, and a
profit and loss account
- Section 69 Tax return together with a balance sheet and
accounts which have been examined and certified by person
who has obtained a license
- Section 69 Bis If the Government is the payer of assessable
income, it shall withhold the income tax
- Section 69 Ter Withholding income tax in the case of
selling immovable property
- Section 70 Income tax in the case of company under foreign
laws receiving assessable income which is paid from
Thailand
- Section 70 Bis Income tax in the case of a company
disposing its profit
- Section 70 Ter A company sending goods aboard is deemed
to be a sale in Thailand
- Section 71 Assessing tax from gross income
- Section 72 Paying tax in the case that company dissolves
- Section 73 Paying tax in the case that company merges with
another company
- Section 74 The calculation of net profits in the case where a
company dissolves or merges
- Section 76 Bis A company incorporated under foreign laws
which shall be deemed to be carrying on the business in
132
Thailand"

5.1.1 Taxable corporate

The taxable corporate is a company, or a juristic partnership
incorporated under Thai law and foreign company. The company or

132 Revenue Department Thailand, 2021,
https://www.rd.go.th/english/37764.html#section65

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