In Thailand, taxes are collected by three main government agencies under the Ministry of Finance.
(1)    The Revenue Department
(2)    The Excise Department
(3)    The Customs Department

Principal taxes can be classified as direct taxes which are collected directly by the government from taxpayers, and indirect taxes collected by intermediaries.
(1)    Direct Taxes:    corporate income tax, personal income tax, petroleum income tax
(2)    Indirect Taxes:    VAT, specific business tax, excise tax, customs duties, stamp duties

The Revenue Code is the main tax legislation which imposes corporate and personal income taxes, VAT, specific business tax, and stamp duty.  Specific revenue-collecting statutes impose taxes such as excise tax, customs duties, petroleum income tax, and property and land taxes.

For businesses, key taxes are corporate income tax, specific business tax or VAT as applicable, customs duties and excise tax, and property and land taxes.