Circa-1939 Pibul-era cartoon describing the new revenue system

Circa-1939 Pibul-era cartoon describing the new revenue system - August 9, 2008

The comparison of the tax system before and after using the revenue code

Row one, left column
Before using the Revenue Code
Workers who have income less than 600 baht per year need to pay 5 baht per year as poll taxes.

Row one, right column
After using the Revenue Code
Workers who has income less than 600 baht per year do not have to pay poll taxes, but needs to help the National Primary Education system by paying 1 baht per year

Row two, left column
Before using the Revenue Code
The farmer who has 80 rai of rice fields and gets profit from growing the rice at least 600 baht per year. He needs to pay taxes as follows
Poll taxes - 5 baht per year
Tax for growing rice - 8 baht per year
The total is - 13 baht per year

Row two, right column
After using the Revenue Code
The Farmer who has 40 rai of rice fields with the medium price per one field at 6 baht. The total income from growing rice less than 600 baht per year. He need to pay taxes as follows
No paying poll tax, but need to help the National Primary Education system by paying 1 baht per year.
No paying rice poll taxes, but need to pay 4 baht as a rice field maintenance taxes. The total is 5 baht per year.

Row three, left column
Before using the Revenue Code
The farmer who has 1 rai of durian field in the municipal area, the price including the land and the trees on the land is 1,000 baht per rai. The total income from growing the fruit 600 baht per year.
Need to pay taxes as follows
Poll taxes - 5 baht per year
Big field taxes - 8 baht per year
The total is - 13 baht per year

Row three, right column

After using the Revenue Code
The farmer who has 1 rai of durian field in the municipal area, the price of the land which not including the trees and the properties on the land is 1,000 baht per rai. The total income from growing the fruit is 600 baht per year.
Need to pay taxes as follows
No paying poll taxes, but needs to help the National Primary Education by paying 1 baht per year.
No big field tax, but needs to pay 1 baht and 13 satang per year as field maintenance taxes.
The total is 2 baht 13 satang.

Row four, left column
Before using the Revenue Code
The middle class citizens who has income less than 3,000 baht per year with the 1 rai of land and house in the municipal area. The total price of land and house is 3, 6000 baht. One 7 horsepower Austin car. One wife with 4 children. Need to pay the following taxes
1. Personal income taxes - 24 baht per year
2. Car taxes - 30 baht per year
3. Poll taxes - 5 baht per year
The total is - 59 baht per year

Row four, right column
After using the Revenue Code
The middle class citizens who have income 3,000 baht per year with the 1 rai of land and house in the municipal area. The total price of land not including the house is 3, 600 baht. One 7 horsepower Austin car. One wife with 4 children. Need to pay the following taxes.
1. Personal income taxes - 14 baht per year
2. Car taxes - 15 baht per year
3. National Primary Education - 1 baht per year
4. No paying for land maintenance taxes
The total is - 30 baht per year

Row five, left column
Before using the Revenue Code
People who have income from the house rental 24,000 per year. A 3 rai house in the municipal area. The total price of land and house is 30,000 baht per year. One Mercedes car. One wife with 4 children. Need to pay the following taxes
1. Property tax - 3,000 baht per year
2. Personal income tax No
3. Additional Tax - 620 baht per year
4. Car tax - 51 baht per year
5. Poll tax - 5 baht per year
The total is - 3,676 baht per year

Row five, right column
After using the Revenue Code
People who have income from the house rental 24,000 per year. Three rai house in the municipal area. The total price of land not including the house is 6,000 baht per year. One Mercedes car. One wife with 4 children. Need to pay the following taxes
1. Property tax - 3,000 baht per year
2. Personal income tax - No
3. Additional Tax which already deducted the write-off of all the expenses and property tax 150 baht
4. Car tax - 25 baht per year
5. National Primary Education Tax - 1 baht per year
6. Land maintenance taxes - 72 baht per year
The total is - 3,248 baht per year

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