residents and non residents are taxed on their assessable income derived from employment or business carrierd on in thailand, regardless of whether such income is paid in or outside thailand. Residents who dreive income from outside thailand will be subject to tax only where the income is remitted into thailand in the year in which it is derived.
Assessable income is classified into eight categories:
1.salaries and wage (including income from stock options,other equity compensation and other fringe benefits)
2.Hire of work , office of employment or service rendered