If the person have sale the shares of non-listed company and get profit Baht 50 per share, which the company (buyer) have withhold tax at 15% of such profit, is such tax rate correct?

Panwa: No, it isn’t, the correct is the progressive rate.

Moreover, the person should include this profit to file personal income tax or this person has right to choose to pay tax follow the withheld tax?

Panwa: This person has responsibility to include this profit to file personal income tax but could not choose to pay follow the withheld tax.