Structures Usage Tax

[Jimbo551]

Can any of the legal eagles out there point me in the right direction for the source of the law relating to this tax please?

I can find nothing on the Revenue Dept site and any site commenting on this tax seems to have been copied from another etc etc so may be repeating the same false information. Whilst they all seem to take the same view, I would like to see the official Thai Government wording.

Also does anyone know of this tax actually having been collected?

It seems to only apply to commercial properties. If you let your house, this presumably is a commercial transaction, so does this tax then apply as well as any income tax on rent received?

Assistance would be appreciated.