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A SUMMARY OF THAILAND’S TAX LAWS

6. Non-Deductible Expenses Various items of non-deductible expenses are stated under Section 65 ter of the Revenue Code. Such items include: a. Personal expenses and gifts. b. Tax penalties, surcharges and criminal fines under the Revenue Code. c. Any artificial or fictitious expenses. d. Consideration for properties owned and used by the ...

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  Fine, Deductible, Penalties

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