Chapter 5 Specific Business Tax

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 91/5 Tax base

Section 91/6 Tax rate

Section 91/7 A person shall be liable to tax and agent be jointly liable to tax

Section 91/8 A person liable to specific business tax shall calculate tax from tax base but have the right to appeal against an assessment of tax

Section 91/9 A person liable to specific business tax in the case of saling of securities

Section 91/10 Tax return, filing period, filing place and filing of a tax return to the office of the Department of Land who record the registration of an immovable property

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

Last updated: 03.10.2017