Personal income tax -- general -- individual tax-payers -- definition of taxable income -- computation of tax base -- tax computations -- payment of income tax -- surcharge -- tax refund -- tax clearance certificate -- appeal -- judicial reviews -- collection of tax in arrears -- tax identification number -- income tax on juristic entities -- general -- corporate tax-payers -- books of accounts and auditing requirements -- accounting period -- computation of tax base -- corporate income tax rate -- income emempt from corporate income tax -- reduction of income tax on juristic companies and partnership -- payment of income tax -- dissolution and amalgamation of company and partnership -- tax refund -- appeal -- collections of tax in arrears -- value added tax -- persons liable to VAT -- value added tax registration -- imposition of tax -- tax base -- tax rates -- exemption from VAT -- tax formula calculation -- filing returns and payment of tax -- tax credit and refund -- tax invoice, debit note and credit note -- records, vochers and documents -- power of tax officer -- penalties and surcharges -- punishment -- transitional provisions of VAT -- appeals -- specific business tax (SBT) -- stamp duties -- general -- definition of the law -- payment of and persons liable to stamp duty -- miscellaneous -- instrument executed outside Thailand -- right of recourse -- cancellation of stamps -- exemption from stamp duty -- rules for issurance of receipts and invoices -- surchage -- refund of overpaid duty -- powers or tax officials -- power to issue procedural directions -- pinishment -- appeal -- collection of duty in arrears -- double tax agreements -- objectives of the DTA -- permanent establishment -- tax on business profit of permanent extablishment -- tax on international transport -- tax on dividend -- tax on interest -- tax on royalties -- tax on capital gains -- elimination of double taxation -- non discrimination

1. taxation