About taxation for the Thailand, The CONSTITUTION OF THE KINGDOM OF THAILAND, B.E. 2550
(2007), CHAPTER IV Duties of the Thai People Section 73 provide that "Every person shall have a duty to serve in armed forces, render assistance in providing public calamity prevention and rehabilitation, pay taxes, render assistance to the official service, receive education and training, protect, preserve and pass on the national arts and culture and local wisdom and conserve natural resources and the environment as provided by law". The tax is the duty of citizens by the Constitution of the Kingdom of Thailand. However, it is subject to tax in accordance with the law. Currently, there are laws enacted to collect taxes from the people such as Thai Revenue code, EXCISE TARIFF ACT,B.E. 2527 (1984), Customs Act B.E. 2469 (1926) and Petroleum Income Tax Act B.E. 2514 (1971)