About the document
- Who files:
- Businesses whose activity is subject to SBT
- Where to submit:
- Revenue Department office where the business is located
- Authority:
- Revenue Department (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Business tax: VAT, withholding, corporate
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/62380.html
What this document is
ภ.ธ.40 (“แบบแสดงรายการภาษีธุรกิจเฉพาะ”) is the Revenue Department (กรมสรรพากร) return for Specific Business Tax, charged on receipts (before expenses) instead of VAT for certain businesses.
Tax per line = receipts × the rate printed on the form (3.0, 2.5 or 0.01%); a local tax of 10% of the tax is added.
Who files and where
- banks, finance and credit foncier companies, securities firms, life insurers, pawnshops, banking-like lending and currency exchange, real estate sold for profit, repo, factoring;
- every month by the 15th of the next month, even without receipts — at the office where the business is;
- real-estate sales — when the transfer is registered at the Land Department.
What the form asks
- tax ID, name, address, branches;
- month and year, ordinary or additional filing;
- receipts by business type;
- line 12 tax, 13 surcharge, 14 penalty, 15 total, 16 local tax, 17 grand total.
What to bring
- the month’s receipts by type;
- the ภ.ธ.20 certificate if registered;
- check the exact list with the Revenue Department office.
How to fill it in with FoxDocs
- Tick the business types in the chat and give the month’s receipts.
- FoxDocs computes the tax by rate, the surcharge when late, the local tax and totals.
- Check the form, download the PDF, sign and file it.
Source
Revenue Department form and instructions: rd.go.th — ภ.ธ.40; rates and the 10% local tax: rd.go.th — ฐานภาษี และอัตราภาษี. Checked 2026-10-16. This is not tax advice.