General

     By accessing and using any part of this web site, “www.rd.go.th”, you shall be deemed to have accepted to be legally bound by this Terms & Conditions of Use.  Please be advised that this Terms & Conditions of Use may be changed from time to time.  All changes will be posted on this page at least 30 days in advance before the effectuation, and your use of this Web Site after such changes have come into force will constitute your agreement to the modified Terms & Conditions of Use. Proprietary Rights This Web Site is owned and operated by the Revenue Department Thailand (“RD”).  The contents presented on this Web Site, including information, pictures, videos, audios, graphics or computer programs available on or through this Web Site (collectively “Contents”), are protected by copyright, trademark and other forms of proprietary rights.  All rights, title and interest in the Contents are owned by, licensed to, or controlled by RD. Conditions of Use RD provides this Web Site as a public service for information and education purposes only.  You are allowed to use, print and download the Contents presented on this Web Site subject to Terms & Conditions provided herein, and also subject to more specific restrictions that may apply to specific Contents within the Web Site.  Disclaimer and Limitation of Liability

     All Contents on this Web Site are provided on an “as is” basis without warranties of any kind.  This Web Site may contain analyses, advice or opinions from various sources.  Please be advised that such analyses, advice or opinions are those of the content provider(s) only, their presentation on this Web site does not necessarily mean RD agree upon or endorse the Content thereof unless it has been expressly stated otherwise. Nothing in this Web Site or the Contents shall be construed, explicitly or implicitly, as providing legal advice or opinions, or containing any investment, business or commercial recommendations.  Any reliance upon such shall be at your own risk.  Neither RD nor employees shall be liable to you or any third party for any damage or loss caused as a result, directly or indirectly, of the use of this Web Site, including but not limited to, any damage or loss from any inaccuracy, error, omission, timeliness, completeness, deletion, defect, failure of performance, computer virus, communication line failure, alteration of, or use of any Contents herein. Right to Access

     RD reserves the right to update or modify this Web Site or any Contents of the Web Site from time to time.  RD also reserves all rights to deny or restrict access to this Web Site to any particular person, or to block access from a particular Internet address to this Web Site, at any time, without neither notice nor ascribing any reasons whatsoever. Link to Third-Party Web Sites This Web Site contains third-party hyper-links to web sites which are not maintained by RD.  Such hyper-links are provided for your convenience only.  In no circumstances shall RD be deemed as being associated or affiliated in whatever manner with the linked web sites.  RD is not responsible for the contents of those web sites and shall not be liable for any damage or loss arising from access to those web sites. Link to This Web Site from Third-Party Web Sites

     Except as set forth below, any links to this Web Site or Contents of this Web Site are prohibited. You may link to the Home Page of this Web Site, “www.rd.go.th” upon notifying RD in writing.  Written permission from RD must be obtained prior to any link to an internal page of this Web Site.  RD reserves the right to impose any conditions thereon. In no circumstances shall RD be deemed as being associated or affiliated in whatever manner with any web sites that link to this Web Site or Contents of this Web Site.  RD is not responsible for the contents of any other web sites reached by links to this Web Site or contents of those web sites and shall not be liable for any damage or loss arising therefrom.

Governing Law This Terms & Conditions of Use shall be governed by and enforced in accordance with the laws of Thailand.