Specific Tax For Capital Shortfall?

[thaitanic]

The 2 million baht capital of my limited company is not "paid up". In other words I couldn't show it in bank accounts or capital assets at 31/12/03. I can only show around 1.3 million.

One accountant tells me I must pay a "specific tax" of 3% on the shortfall from 2 million. Another accountant tells me this is not true.

Does anyone which one is correct?

Thanks