2.3.2 entity that does not tax
other entities. In addition to the above, And specifically established under the laws of Thailand, such as ministries, government organizations or cooperatives. There is no obligation to pay income tax at all, however, there are some other types of entities that look to corporate income tax under the Revenue Code. But are exempt under the provisions of the law include
(1) a company or juristic partnership obligations contained in the agreement with the ODA. Technical or between Thailand and foreign governments,
(2) a limited company which is exempt from income tax under the law on the promotion of investments
(3) corporations and individuals with the condition, as well as a limited company established under the laws of Thailand or international law. Countries exempt from corporate income tax under the Income Tax Act, petroleum
(4) the company or juristic partnership in the country with the Convention on the avoidance of double taxation with the United States. According to the conditions set out in the Convention
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