I think Khun Jeff and management team will have a reasonable information to estimate net profit for the year 2016.
Anyway , please consider Revenued Code in Section 67 Ter as follow ka.
Section 67 Ter In the case where a company or juristic partnership does not file a tax return and pay tax under Section 67 Bis (1) or filed a return and paid tax under Section 67 Bis (1) by underestimating net profits exceeding twenty five per cent of the net profits deriving from the business or relating to the business carried on in an accounting period without reasonable cause, such company or juristic company shall pay surcharge of twenty per cent of the amount of tax payable under Section 67 Bis (1) or half of the amount of tax payable in that accounting period or of tax which should have been paid as the case may be.
In the case where a company or juristic partnership does not file a tax return and pay tax under Section 67 Bis (2) or incorrectly filed a tax return and paid tax under Section 67 Bis (2) without reasonable cause resulting in an amount of the underpaid tax, such company or juristic company shall pay surcharge of twenty per cent of the amount of tax payable under Section 67 Bis (2) or of tax which should have been paid as the case may be.
Surcharge under paragraphs 1 and 2 shall be deemed tax and may be reduced in accordance with regulations prescribed by the Director-General with the approval of the Minister.