Section 47 Bis A taxpayer deriving income under Section 40 (4) (b) from a company or juristic partnership established under the Thai law shall receive a tax credit. The amount of tax credit is calculated by multiplying dividend or share of profit received with the income tax rate which is divided by the difference between 100 and the said income tax rate of the paying company or juristic partnership. In the case where the paying company or juristic partnership is subject to many income tax rates, it shall clearly specify the income tax rate of the business from which the payment is made in the certificate of withholding tax deduction.18