The Revenue Department command.At p. 53/2537 (1994)The story of the corporate income tax and value added tax for services to international passenger carriage by aircraft and, for service as a ticket sales representative.3 in a VAT of a firm or partnership, the legal entity established by a law firm or partnership and the Thailand legal entities established under the laws of foreign countries. Which the business serves international passenger carriage by aircraft The airline company will be required to bring the value of the fare. Fees, and any other benefits that are charged in Britain, before deducting any expenses due to passenger carriers combined, the value of the tax base is calculated in accordance with article 79/1 (2) of the revenue code. The value of the fare, fees, and any other benefits that are charged in Britain, before deducting any expenses due to passenger carriage in accordance with paragraph one refers to income derived from the carriage of passengers, which people collect from the passenger. In both cases, the company that sold the ticket, airline passenger, and the airline company, the passenger ticket sales through agents. Regardless of whether such income is greater than or less than the price specified in the ticket fare.
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