THE PROTECTION OF TAXPAYER RIGHT: CASE STUDY OF THE IMPOSITION OF PERSON-AL INCOME TAX FOR THE LAND OF THE ELECTRICITY GENERATING AUTHORITY OF THAI-LAND.

Abstract

The Electricity Generating Authority of Thailand, which is an agency of the state by virtue of the Elec-tricity Generating Authority of Thailand Act BE 2511, issued an administrative power to the land of the people to place poles along the high voltage transmission lines to the power to the Provincial Electricity Authority. And electricity for distribution to the public. Acts as a service to the general public. Indefinite period ends. Legal relationship, they are intended to benefit the public. The state paid for the land use right of the land owner. the compensation received from the Electricity Generating Authority of Thailand in this case it should be exempt the personal income tax.