For the case that the husband has no income, but the wife has income , as listed under Section 40 (1) of the Revenue Code, who is then responsible for filing the return?

Panwa : If the wife has income but the husband do not have the income,  then the wife has the duty to file a return and pay personal income tax on her own behalf, as stated under the Royal Decree Amending the Revenue Code (No. 18), B.E. 2555.

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