Once the amended regulation takes effect, tutorial schools that generate rev- enue of 530 million baht will be subject to corporate income tax for small and enterprises(SMEs), while medium-sized those with higher revenue will be liable to pay tax at 20% of net profit According to the current tax rates on SMEs, the first 300,000 baht of net profit is waived, 300,000 to 3 million baht is collected at 15% and more than 3 million baht at20% Department, the largest The Revenue contributor to the government's coffers, is