4 Income of the Organisation under paragraph one shall not be remitted as State revenue under the law on treasury reserve and the law on budgetary procedure. Section 12. The Organisation shall have the power to collect levy from the person who is liable to taxation under the law on liquor and the law on tobacco at the rate of one point five per cent of taxes collected from liquor and tobacco under the law on liquor and the law on tobacco to be its income, but not exceeding two thousand million Baht for each fiscal year. The Minister of Finance shall have the power to adjust the maximum amount of income under this section every three years so as to assure that the Organisation has sufficient income for the carrying out of its affairs in accordance with its objectives. In this case, regard shall be had to inflation rate of the preceding year in conjunction with the changing scope of work of the Organisation and the result of business evaluation of the Organisation under section 50. If income of the Organisation exceed the maximum amount under paragraph one, it shall remit the excess amount as State revenue. In calculating of levy under paragraph one, the fraction in Stang shall not be taken into consideration. Section 13. For the purpose of collecting and remitting of levy: (1) the Excise Department and the Customs Department shall collect and remit levy for the Organisation. In this case, the collected levy in an amount of not exceeding the maximum amount under section 12 shall not be remitted as State revenue in accordance with the regulation prescribed by the Minister of Finance; (2) levy shall be deemed as tax, but shall not be calculated as tax value. The Excise Department and the Customs Department shall, in remitting of levy, deduct their expenses at the rate prescribed by the Minister of Finance, but not exceeding one point five per cent of the collected levy. Section 14. The person who is liable to taxation under the law on liquor and the law on tobacco shall have the duty to pay the levy in accordance with the rate prescribed under section 12 paragraph one together with tax in accordance with the regulation prescribed by the Minister of Finance. Section 15. In the case where a person who is liable to taxation under the law on liquor and the law on tobacco has been entitled to tax suspension, exemption, rebate or return, such person shall also be entitled to levy suspension, exemption, rebate or return in accordance with the regulation prescribed by the Minister of Finance. Section 16. In the case where a person who is liable to levy fails to pay levy or pay later than the determined period or pay less than the determined amount, such person shall, apart from the liability under this Act, be liable to surcharge at the rate of one point five per cent per month of the unpaid amount or of the amount paid later than the determined period, as the case may be, from the due date until the date on which such levy has been paid. The calculated amount of surcharge shall not exceed the amount of levy and it shall also be deemed as levy. © 2009, Pakorn Nilprapunt, Office of the Council of State of Thailand (www.krisdika.go.th www.lawreform.go.th) Remark: Reference to Thai legislation in any jurisdiction shall be made to the Thai version only. This translation has been made so as to establish correct understanding about this Act to foreigners.