Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Revenue Code Section 47 — Allowances and deductions
Revenue Code (ประมวลรัษฎากร) — Section 47.
Plain-English Summary
After category-specific expenses are deducted under Section 42 bis to 46, the resident taxpayer is entitled to a personal allowance, spouse allowance, child allowance, parental-care allowance, life- and health-insurance premium allowances, mortgage-interest allowance, and contributions to provident funds, the Retirement Mutual Fund (RMF) and the Super Savings Fund (SSF) within statutory caps.
Context
This section sits within Chapter III — Personal Income Tax of the Revenue Code. It should be read together with the surrounding provisions and any applicable Ministerial Regulations, Royal Decrees or Revenue Department / Police orders that elaborate the detail.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Revenue Code
ประมวลรัษฎากร · B.E. 2481 (1938)
The Revenue Code is the primary tax statute of Thailand. It governs personal income tax (PIT), corporate income tax (CIT), value added tax (VAT), specific business tax (SBT) and stamp duty. The Code is administered by the Revenue Department of the Ministry of Finance and is regularly supplemented by Revenue Department Notifications (Por.), Departmental Instructions, and Royal Decrees that grant exemptions or set detailed thresholds.
The summary above is a plain-English educational paraphrase of Section 47 of the Revenue Code. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful