The Convention between the Government of the Kingdom of Thailand and the Government of the Republic of the Phillipines for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and was signed on 14 July 1982 and the instruments of ratification were exchanged on 11 April 1983.

           Under Article 29, this Convention shall apply in Thailand :

1.         in respect of taxes withheld at source, on amounts paid on or after 1st January 1984.

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1984.