Page 111 - Introduction to Investment Laws in Thailand

- Section 50 Withholding income tax
- Section 50 Bis A withholding tax certificate
- Section 51 Sending a notice to produce accounts showing
payments of the assessable income
- Section 52 Remittance of the withholding tax
- Section 52 Bis Paying tax prior to the time limit
- Section 53 Withholding tax in the case government
enterprise enter in the Disbursement Requisition Form
- Section 54 Liability in case of withholding tax
- Section 55 Withholding tax does not prevent the assessment
tax
- Section 56 Time to file a tax return
- Section 56 Bis Filing tax return only the income derived
from January to June
- Section 57 Agent for payment of tax
- Section 57 Bis Filing tax return for taxpayer who died
- Section 57 Ter Income of the wife being treated as income
of the husband
- Section 57 Quarter Tax payable with respect to tax return
filing
- Section 57 Quinque The wife may file tax return separately
from her husband
- Section 57 Sex Husband and wife, each shall file a tax
return reporting the assessable income
- Section 58 Liability to withhold tax within the month of
January
- Section 59 Filing tax return indicating tax withhold of each
individual person
- Section 60 Tax withheld and remitted be deemed assessable
income and be treated as credit
- Section 60 Bis Assessing and changing tax prior to the time
limit for tax return filing
- Section 61 Assessing and changing tax of person whose
name appears in important document
- Section 62 Agent, a trust beneficiary, legal representative or
guardian comply with the provisions of this part
- Section 63 Time for withholding tax refund

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