To begin with, as a part of being participate, cooperate and provide benefit to other ASEAN
nations, Thailand will have to adapt tax administration process, which will reduce obstacle and
result in free trade and free flow of investment for other ASEAN countries. However, I think this will not have any huge impact on Thailand tax income as our country will gain more benefits from trading with other ASEAN countries, lower cost of manufacture, gain competitive advantage over other non-ASEAN competitors when doing business in other ASEAN nations.