@trajectonomics/tax 0.2.0-alpha.0 → 0.2.0-alpha.2

package/dist/th/index.cjs.map

@@ -1 +1 @@
-{"version":3,"file":"index.cjs","names":["toMinorUnits","fromMinorUnits","clampCap","clampCap","clampCap","toMinorUnits","evaluateBrackets","fromMinorUnits","clampCap","clampCap","clampCap","clampCap","toMinorUnits","applyPercentage","fromMinorUnits","TaxValidationError","applyGrossUp","applyPercentage","multiplySafeInteger","applyPercentage","roundHalfUp","multiplySafeInteger","applyPercentage","TaxValidationError","thb"],"sources":["../../src/th/parameters-brackets.ts","../../src/th/parameters-special.ts","../../src/th/parameters.ts","../../src/th/types/special-input.ts","../../src/th/units.ts","../../src/th/stages/allowances-donations.ts","../../src/th/stages/allowances-family.ts","../../src/th/stages/allowances-insurance.ts","../../src/th/stages/allowances-retirement.ts","../../src/th/stages/allowances.ts","../../src/th/stages/assessable.ts","../../src/th/stages/bracket-eval.ts","../../src/th/stages/combine.ts","../../src/th/stages/expenses-40-1-2.ts","../../src/th/stages/expenses-40-3.ts","../../src/th/stages/expenses-40-4.ts","../../src/th/stages/electable-expense.ts","../../src/th/stages/expenses-40-5.ts","../../src/th/stages/expenses-40-6.ts","../../src/th/stages/expenses-40-7.ts","../../src/th/stages/expenses-40-8.ts","../../src/th/stages/expenses.ts","../../src/th/stages/minimum-tax.ts","../../src/th/validate.ts","../../src/th/stages/dividend-credit.ts","../../src/th/stages/final-withholding-source.ts","../../src/th/stages/final-withholding.ts","../../src/th/stages/real-estate-expense.ts","../../src/th/stages/real-estate.ts","../../src/th/stages/regular-income.ts","../../src/th/stages/separate-sheet.ts","../../src/th/stages/special-regimes.ts","../../src/th/stages/pipeline.ts","../../src/th/calculate.ts","../../src/th/system.ts"],"sourcesContent":["import type { TaxBracket } from \"../core/brackets\"\n\n/**\n * Section 48(1) progressive net-income brackets for Tax Year 2026 (THB major units, rates as ratios).\n *\n * @statute Thailand Revenue Code Section 48(1); Royal Decree No. 650.\n */\nexport const TH_2026_BRACKETS: readonly TaxBracket[] = [\n\t{ upTo: 150_000, rate: 0.0 },\n\t{ upTo: 300_000, rate: 0.05 },\n\t{ upTo: 500_000, rate: 0.1 },\n\t{ upTo: 750_000, rate: 0.15 },\n\t{ upTo: 1_000_000, rate: 0.2 },\n\t{ upTo: 2_000_000, rate: 0.25 },\n\t{ upTo: 5_000_000, rate: 0.3 },\n\t{ upTo: null, rate: 0.35 },\n]\n","import { TH_2026_BRACKETS } from \"./parameters-brackets\"\nimport type { ThParameters } from \"./parameters-types\"\n\n/**\n * Section 40(4) final withholding rates for Tax Year 2026.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport const TH_2026_FINAL_WITHHOLDING: ThParameters[\"finalWithholding\"] = {\n\tinterestRate: 0.15,\n\tdividendRate: 0.1,\n\t// Assumption: the issue gives no digital asset rate; 15% mirrors interest.\n\tdigitalAssetRate: 0.15,\n}\n\n/**\n * Section 48(5) separate sheet parameters for Tax Year 2026: exemption, expenses, and schedule.\n * The schedule is the Section 48(1) ladder without its 0% tier (same upper bounds and rates).\n *\n * @statute Thailand Revenue Code Section 48(5), Section 42(1).\n */\nexport const TH_2026_SEPARATE_SHEET: ThParameters[\"separateSheet\"] = {\n\tminYearsOfService: 5,\n\texemptionWageDays: 400,\n\texemptionCeiling: 600_000,\n\texpensePerYearOfService: 7_000,\n\tremainderExpenseRate: 0.5,\n\tbrackets: TH_2026_BRACKETS.filter((bracket) => bracket.rate > 0),\n}\n\n/**\n * Section 48(4) real estate transfer parameters for Tax Year 2026: the commercial holding-year\n * expense table, the flat inheritance/gift rate, the 10-year holding cap, the annualised schedule\n * (no 0% tier, per the Revenue Department's worked examples), and the 20% tax cap.\n *\n * @statute Thailand Revenue Code Section 48(4), Ministerial Regulation No. 126.\n */\nexport const TH_2026_REAL_ESTATE: ThParameters[\"realEstate\"] = {\n\texpenseTable: [\n\t\t{ minYears: 1, rate: 0.92 },\n\t\t{ minYears: 2, rate: 0.84 },\n\t\t{ minYears: 3, rate: 0.77 },\n\t\t{ minYears: 4, rate: 0.71 },\n\t\t{ minYears: 5, rate: 0.65 },\n\t\t{ minYears: 6, rate: 0.6 },\n\t\t{ minYears: 7, rate: 0.55 },\n\t\t{ minYears: 8, rate: 0.5 },\n\t],\n\tinheritanceExpenseRate: 0.5,\n\tmaxHoldingYears: 10,\n\tbrackets: TH_2026_SEPARATE_SHEET.brackets,\n\ttaxCapRate: 0.2,\n}\n","import { TH_2026_BRACKETS } from \"./parameters-brackets\"\nimport {\n\tTH_2026_FINAL_WITHHOLDING,\n\tTH_2026_REAL_ESTATE,\n\tTH_2026_SEPARATE_SHEET,\n} from \"./parameters-special\"\nimport type { ThParameters } from \"./parameters-types\"\n\n/**\n * Thailand Statutory Tax Parameters for Tax Year 2026 (Revenue Code ภ.ง.ด.90/91).\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(5); Royal Decrees No. 11, 650.\n */\nexport const TH_2026_PARAMETERS: ThParameters = {\n\ttaxYear: 2026,\n\tcurrency: \"THB\",\n\texpenses: {\n\t\tsection40_1_2: { rate: 0.5, ceiling: 100_000 },\n\t\tsection40_3: { rate: 0.5, ceiling: 100_000 },\n\t\tsection40_4: { rate: 0.0 },\n\t\tsection40_5: {\n\t\t\tbuilding: 0.3,\n\t\t\tagriculturalLand: 0.2,\n\t\t\tnonAgriculturalLand: 0.15,\n\t\t\tvehicles: 0.3,\n\t\t\tother: 0.1,\n\t\t},\n\t\tsection40_6: {\n\t\t\tmedical: 0.6,\n\t\t\tother: 0.3,\n\t\t},\n\t\tsection40_7: { rate: 0.6 },\n\t\tsection40_8: {\n\t\t\tgeneralRate: 0.6,\n\t\t\tentertainerFirstTierRate: 0.6,\n\t\t\tentertainerFirstTierThreshold: 300_000,\n\t\t\tentertainerSecondTierRate: 0.4,\n\t\t\tentertainerCeiling: 600_000,\n\t\t},\n\t},\n\tallowances: {\n\t\tpersonal: 60_000,\n\t\tspouse: 60_000,\n\t\tchild: {\n\t\t\tbasePerChild: 30_000,\n\t\t\tbonusSecondPlusBorn2018OrLater: 30_000,\n\t\t\tbonusCutoffYear: 2018,\n\t\t},\n\t\tparent: {\n\t\t\tperPerson: 30_000,\n\t\t\tmaxCount: 4,\n\t\t},\n\t\tdisabledPerPerson: 60_000,\n\t\tsocialSecurityFundCeiling: 10_500,\n\t\tlifeInsurance: {\n\t\t\tcombinedCeiling: 100_000,\n\t\t\thealthCeiling: 25_000,\n\t\t},\n\t\tparentHealthInsuranceCeiling: 15_000,\n\t\tspouseLifeInsuranceCeiling: 10_000,\n\t\tmortgageInterestCeiling: 100_000,\n\t\tretirementCluster: {\n\t\t\tcombinedCeiling: 500_000,\n\t\t\trmf: { maxRate: 0.3, ceiling: 500_000 },\n\t\t\tssf: { maxRate: 0.3, ceiling: 200_000 },\n\t\t\tpvd: { maxRate: 0.15, ceiling: 500_000 },\n\t\t\tgpf: { maxRate: 0.3, ceiling: 500_000 },\n\t\t\tnsf: { ceiling: 30_000 },\n\t\t\tpensionLifeInsurance: { maxRate: 0.15, ceiling: 200_000 },\n\t\t},\n\t\tthaiEsg: { maxRate: 0.3, ceiling: 300_000 },\n\t\tdonations: {\n\t\t\tdonation2xMultiplier: 2,\n\t\t\tdonation2xMaxRate: 0.1,\n\t\t\tdonation1xMaxRate: 0.1,\n\t\t},\n\t},\n\tbrackets: TH_2026_BRACKETS,\n\tminimumGrossTax: {\n\t\trate: 0.005,\n\t\tincomeThreshold: 120_000,\n\t\ttaxThreshold: 5_000,\n\t},\n\tfinalWithholding: TH_2026_FINAL_WITHHOLDING,\n\tseparateSheet: TH_2026_SEPARATE_SHEET,\n\trealEstate: TH_2026_REAL_ESTATE,\n}\n","/**\n * Election values for a Section 40(4) source: keep source withholding as final tax, or include\n * the income in the regular progressive computation. Plain `\"final\"`/`\"include\"` strings are\n * accepted wherever {@link ThFinalWithholdingElection} is expected.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport const ThFinalWithholdingElection = {\n\tFinal: \"final\",\n\tInclude: \"include\",\n} as const\n\n/** Union of {@link ThFinalWithholdingElection} values. */\nexport type ThFinalWithholdingElection =\n\t(typeof ThFinalWithholdingElection)[keyof typeof ThFinalWithholdingElection]\n\n/**\n * Section 40(4) interest or digital asset income with an optional final withholding election.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport interface ThSection40_4Source {\n\t/** Gross amount received, in THB (non-negative, finite). */\n\treadonly amount: number\n\t/** Defaults to `\"include\"`. */\n\treadonly election?: ThFinalWithholdingElection\n}\n\n/**\n * Section 40(4) dividend income with election and optional Thai corporate tax rate.\n * Units: THB major units; `corpTaxRate` is a ratio.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis.\n */\nexport interface ThSection40_4Dividend extends ThSection40_4Source {\n\t/** Corporate income tax rate in [0, 1) paid by the distributing company (Section 47 bis). */\n\treadonly corpTaxRate?: number\n}\n\n/**\n * Structured Section 40(4) input splitting interest, dividends, and digital assets.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 40(4).\n */\nexport interface ThSection40_4Input {\n\t/** Other Section 40(4) income always included in regular brackets. */\n\treadonly amount?: number\n\t/** Interest; a bare number means included in regular brackets. */\n\treadonly interest?: number | ThSection40_4Source\n\t/** Dividends; a bare number means included, with no Section 47 bis credit. */\n\treadonly dividends?: number | ThSection40_4Dividend\n\t/** Digital asset income; a bare number means included in regular brackets. */\n\treadonly digitalAssets?: number | ThSection40_4Source\n}\n\n/**\n * Kind of Section 48(5) lump sum. Only labour-law `\"severance\"` carries the 400-day / 600,000 THB\n * exemption; other `\"retirement\"` payments (e.g. a pension fund lump sum) get none.\n * Plain `\"severance\"`/`\"retirement\"` strings are accepted wherever\n * {@link ThSeparateSheetPaymentType} is expected.\n *\n * @statute Thailand Revenue Code Section 48(5); Section 42(1) (severance exemption).\n */\nexport const ThSeparateSheetPaymentType = {\n\tSeverance: \"severance\",\n\tRetirement: \"retirement\",\n} as const\n\n/** Union of {@link ThSeparateSheetPaymentType} values. */\nexport type ThSeparateSheetPaymentType =\n\t(typeof ThSeparateSheetPaymentType)[keyof typeof ThSeparateSheetPaymentType]\n\n/**\n * Section 48(5) one-time severance or retirement lump sum.\n * Units: THB major units; `yearsOfService` is a count.\n *\n * @statute Thailand Revenue Code Section 48(5), Section 42(1).\n */\nexport interface ThSeparateSheetInput {\n\t/** Lump sum received, in THB. */\n\treadonly amount: number\n\t/** Completed years of service (non-negative safe integer; callers round part-years up). */\n\treadonly yearsOfService: number\n\t/** Last daily wage in THB, basis for the 400-day exemption. */\n\treadonly lastDailyWage: number\n\t/** Defaults to `\"severance\"`; `\"retirement\"` payments receive no exemption. */\n\treadonly paymentType?: ThSeparateSheetPaymentType\n}\n\n/**\n * How a Section 48(4) property was acquired. Inherited or gifted property takes a flat 50%\n * expense; commercially acquired (or other) property takes the holding-year table. The two are\n * never combined. Plain `\"commercial\"`/`\"inheritance_or_gift\"` strings are accepted wherever\n * {@link ThRealEstateAcquisitionType} is expected.\n *\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport const ThRealEstateAcquisitionType = {\n\tCommercial: \"commercial\",\n\tInheritanceOrGift: \"inheritance_or_gift\",\n} as const\n\n/** Union of {@link ThRealEstateAcquisitionType} values. */\nexport type ThRealEstateAcquisitionType =\n\t(typeof ThRealEstateAcquisitionType)[keyof typeof ThRealEstateAcquisitionType]\n\n/**\n * Which expense deduction a Section 48(4) computation used, reported in the breakdown.\n *\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport const ThRealEstateExpenseBasis = {\n\tHoldingPeriodTable: \"holding_period_table\",\n\tFlatInheritance: \"flat_inheritance\",\n} as const\n\n/** Union of {@link ThRealEstateExpenseBasis} values. */\nexport type ThRealEstateExpenseBasis =\n\t(typeof ThRealEstateExpenseBasis)[keyof typeof ThRealEstateExpenseBasis]\n\n/**\n * Section 48(4) real estate transfer subject to separate computation.\n * Units: THB major units; `holdingYears` is a count.\n *\n * @statute Thailand Revenue Code Section 48(4).\n */\nexport interface ThRealEstateTransferInput {\n\t/**\n\t * Official appraised value in THB (ราคาประเมินทุนทรัพย์, Section 49 bis), not the actual sale\n\t * price.\n\t */\n\treadonly grossTransferValue: number\n\t/**\n\t * Years the property was held (positive safe integer). Callers round part-years up; the\n\t * calculation counts at most 10 years.\n\t */\n\treadonly holdingYears: number\n\t/** Defaults to `\"commercial\"`; `\"inheritance_or_gift\"` uses a flat 50% expense. */\n\treadonly acquisitionType?: ThRealEstateAcquisitionType\n}\n","import { fromMinorUnits, toMinorUnits } from \"../core/money\"\nimport { TH_2026_PARAMETERS } from \"./parameters\"\n\n/**\n * Converts a THB major-unit amount to integer satang.\n *\n * Purpose: Single THB-bound entry point so stages never repeat the currency threading.\n * Math: Decimal-exact conversion via `toMinorUnits` (half away from zero beyond 2 decimals).\n * Units: THB major units in, integer satang out.\n * Throws: TaxValidationError if the amount is negative (unless allowed), non-finite, or unsafe.\n *\n * @param amount Amount in THB.\n * @param field Diagnostic field name reported on failure.\n * @statute Thailand Revenue Code Section 40 (amounts expressed in baht).\n */\nexport function toSatang(amount: number, field?: string): number {\n\treturn toMinorUnits(amount, TH_2026_PARAMETERS.currency, field)\n}\n\n/**\n * Converts integer satang back to THB major units.\n *\n * Purpose: Counterpart of {@link toSatang}.\n * Math: `satang / 100`, fixed to two decimals.\n * Units: Integer satang in, THB major units out.\n * Throws: TaxValidationError if the input is not a safe integer (or is negative without\n * `allowNegative`).\n *\n * @param satang Integer satang.\n * @param field Diagnostic field name reported on failure.\n * @param options Set `allowNegative` for refund balances.\n * @statute Thailand Revenue Code Section 40 (amounts expressed in baht).\n */\nexport function fromSatang(\n\tsatang: number,\n\tfield?: string,\n\toptions?: { readonly allowNegative?: boolean },\n): number {\n\treturn fromMinorUnits(satang, TH_2026_PARAMETERS.currency, field, options)\n}\n\n/**\n * Sums non-negative THB amounts exactly in integer satang.\n *\n * Purpose: Avoids binary float drift when aggregating gross amounts.\n * Math: Converts each amount to satang, adds, converts back to major units.\n * Units: THB major units in and out.\n * Throws: TaxValidationError if any amount is negative or non-finite, or the sum is not a safe integer.\n *\n * @param values Amounts in THB.\n * @param field Diagnostic field name reported on failure.\n * @statute Thailand Revenue Code Section 40 (gross income aggregation).\n */\nexport function sumThAmounts(values: readonly number[], field?: string): number {\n\treturn fromSatang(\n\t\tvalues.reduce((sum, value) => sum + toSatang(value, field), 0),\n\t\tfield,\n\t)\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField, type ThDonationsBreakdown } from \"../types\"\n\nexport interface ThDonationAllowancesResult {\n\treadonly breakdown: ThDonationsBreakdown\n\treadonly allowedDonationsTotal: number\n\treadonly netTaxableIncome: number\n}\n\n/**\n * Calculates qualified 2x and general 1x donation allowances.\n *\n * Math: 2x donations capped at 10% of net before donations; 1x donations capped at 10% of remaining net.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 47(7); Royal Decrees No. 428, 558.\n */\nexport function calculateDonationAllowances(\n\tdonation2x: number | undefined,\n\tdonation1x: number | undefined,\n\tnetBeforeDonations: number,\n): ThDonationAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances.donations\n\tconst net = Math.max(0, netBeforeDonations)\n\n\tconst raw2x = donation2x ?? 0\n\tvalidateMonetaryAmount(raw2x, ThAllowanceField.Donation2x)\n\tconst eligible2x = raw2x * p.donation2xMultiplier\n\tconst cap2x = Math.floor(net * p.donation2xMaxRate)\n\tconst allowed2x = Math.min(eligible2x, cap2x)\n\tconst clamped2x: ClampedAmount = {\n\t\trequested: raw2x,\n\t\tallowed: allowed2x,\n\t\tcap: cap2x,\n\t\twasClamped: eligible2x > cap2x,\n\t}\n\n\tconst remainingNet = Math.max(0, net - allowed2x)\n\tconst raw1x = donation1x ?? 0\n\tvalidateMonetaryAmount(raw1x, ThAllowanceField.Donation1x)\n\tconst cap1x = Math.floor(remainingNet * p.donation1xMaxRate)\n\tconst allowed1x = Math.min(raw1x, cap1x)\n\tconst clamped1x: ClampedAmount = {\n\t\trequested: raw1x,\n\t\tallowed: allowed1x,\n\t\tcap: cap1x,\n\t\twasClamped: raw1x > cap1x,\n\t}\n\n\tconst breakdown: ThDonationsBreakdown = {\n\t\tdonation2x: clamped2x,\n\t\tdonation1x: clamped1x,\n\t\ttotal: allowed2x + allowed1x,\n\t}\n\n\tconst netTaxableIncome = Math.max(0, remainingNet - allowed1x)\n\n\treturn {\n\t\tbreakdown,\n\t\tallowedDonationsTotal: breakdown.total,\n\t\tnetTaxableIncome,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAllowanceField,\n\ttype ThAllowancesInput,\n\ttype ThChild,\n\ttype ThChildrenInput,\n\ttype ThFilingStatus,\n\ttype ThParentsInput,\n} from \"../types\"\n\nexport interface ThFamilyAllowancesResult {\n\treadonly personal: ClampedAmount\n\treadonly spouse: ClampedAmount\n\treadonly children: ClampedAmount\n\treadonly parents: ClampedAmount\n\treadonly disabled: ClampedAmount\n}\n\nconst unclamped = (n: number): ClampedAmount => ({\n\trequested: n,\n\tallowed: n,\n\tcap: n,\n\twasClamped: false,\n})\n\nfunction countBonusChildren(children: readonly ThChild[], cutoff: number): number {\n\tconst sorted = [...children].sort((a, b) => (a.birthYear ?? 0) - (b.birthYear ?? 0))\n\tlet bonus = 0\n\tfor (let i = 1; i < sorted.length; i++) {\n\t\tif ((sorted[i]?.birthYear ?? 0) >= cutoff) bonus++\n\t}\n\treturn bonus\n}\n\nfunction computeChildAllowance(children: ThAllowancesInput[\"children\"]): ClampedAmount {\n\tif (!children) return unclamped(0)\n\tconst p = TH_2026_PARAMETERS.allowances.child\n\tif (Array.isArray(children)) {\n\t\tconst bonus = countBonusChildren(children, p.bonusCutoffYear)\n\t\treturn unclamped(children.length * p.basePerChild + bonus * p.bonusSecondPlusBorn2018OrLater)\n\t}\n\tconst counts = children as ThChildrenInput\n\tvalidateMonetaryAmount(counts.totalCount ?? 0, ThAllowanceField.Children)\n\tconst count = Math.max(0, Math.floor(counts.totalCount ?? 0))\n\tconst bonusReq = Math.max(0, Math.floor(counts.secondPlusBorn2018OrLaterCount ?? 0))\n\tconst bonus = Math.min(bonusReq, Math.max(0, count - 1))\n\treturn unclamped(count * p.basePerChild + bonus * p.bonusSecondPlusBorn2018OrLater)\n}\n\nfunction computeParentCount(\n\tparents: ThParentsInput | number | undefined,\n\tstatus: ThFilingStatus,\n): number {\n\tif (parents === undefined) return 0\n\tif (typeof parents === \"number\") {\n\t\tvalidateMonetaryAmount(parents, ThAllowanceField.Parents)\n\t\treturn Math.floor(parents)\n\t}\n\tlet count = (parents.taxpayerFather ? 1 : 0) + (parents.taxpayerMother ? 1 : 0)\n\tif (status === \"married_no_income_spouse\") {\n\t\tcount += (parents.spouseFather ? 1 : 0) + (parents.spouseMother ? 1 : 0)\n\t}\n\treturn count\n}\n\n/**\n * Calculates family allowances (personal, spouse, children, parents, disabled).\n *\n * @statute Thailand Revenue Code Section 47(1)(a)–(f).\n */\nexport function calculateFamilyAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n): ThFamilyAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances\n\tconst personalReq = input.personal ?? p.personal\n\tconst personal = clampCap(personalReq, p.personal, ThAllowanceField.Personal)\n\n\tconst isSpouseEligible =\n\t\tfilingStatus === \"married_no_income_spouse\" || filingStatus === \"married_joint\"\n\tconst spouseRequested = input.spouse ?? (isSpouseEligible ? p.spouse : 0)\n\tconst spouse = isSpouseEligible\n\t\t? clampCap(spouseRequested, p.spouse, ThAllowanceField.Spouse)\n\t\t: {\n\t\t\t\trequested: spouseRequested,\n\t\t\t\tallowed: 0,\n\t\t\t\tcap: 0,\n\t\t\t\twasClamped: spouseRequested > 0,\n\t\t\t}\n\n\tconst children = computeChildAllowance(input.children)\n\tconst parentCount = computeParentCount(input.parents, filingStatus)\n\tconst parentsRequested = parentCount * p.parent.perPerson\n\tconst parents = clampCap(\n\t\tparentsRequested,\n\t\tp.parent.perPerson * p.parent.maxCount,\n\t\tThAllowanceField.Parents,\n\t)\n\n\tconst disabledRequested = (input.disabledCareCount ?? 0) * p.disabledPerPerson\n\tvalidateMonetaryAmount(disabledRequested, ThAllowanceField.Disabled)\n\tconst disabled = unclamped(disabledRequested)\n\n\treturn { personal, spouse, children, parents, disabled }\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField, type ThAllowancesInput, type ThFilingStatus } from \"../types\"\n\nexport interface ThInsuranceAllowancesResult {\n\treadonly socialSecurity: ClampedAmount\n\treadonly lifeInsurance: ClampedAmount\n\treadonly parentHealthInsurance: ClampedAmount\n\treadonly spouseLifeInsurance: ClampedAmount\n\treadonly mortgageInterest: ClampedAmount\n}\n\n/**\n * Calculates insurance, social security, and housing mortgage interest allowances.\n *\n * @statute Thailand Revenue Code Section 47(1)(d), (g), (h), (j).\n */\nexport function calculateInsuranceAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n): ThInsuranceAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances\n\n\tconst socialSecurity = clampCap(\n\t\tinput.socialSecurity ?? 0,\n\t\tp.socialSecurityFundCeiling,\n\t\tThAllowanceField.SocialSecurity,\n\t)\n\n\tconst healthClamped = clampCap(\n\t\tinput.healthInsurance ?? 0,\n\t\tp.lifeInsurance.healthCeiling,\n\t\tThAllowanceField.HealthInsurance,\n\t)\n\tconst rawLife = input.lifeInsurance ?? 0\n\tif (input.lifeInsurance !== undefined) {\n\t\tvalidateMonetaryAmount(rawLife, ThAllowanceField.LifeHealthCombined)\n\t}\n\tconst lifeCombinedRequested = rawLife + (input.healthInsurance ?? 0)\n\tconst lifeEffectiveRequested = rawLife + healthClamped.allowed\n\tconst lifeCombined = clampCap(\n\t\tlifeEffectiveRequested,\n\t\tp.lifeInsurance.combinedCeiling,\n\t\tThAllowanceField.LifeHealthCombined,\n\t)\n\tconst lifeInsurance: ClampedAmount = {\n\t\trequested: lifeCombinedRequested,\n\t\tallowed: lifeCombined.allowed,\n\t\tcap: p.lifeInsurance.combinedCeiling,\n\t\twasClamped: lifeCombinedRequested > lifeCombined.allowed,\n\t}\n\n\tconst parentHealthInsurance = clampCap(\n\t\tinput.parentHealthInsurance ?? 0,\n\t\tp.parentHealthInsuranceCeiling,\n\t\tThAllowanceField.ParentHealthInsurance,\n\t)\n\n\tconst isSpouseEligible = filingStatus === \"married_no_income_spouse\"\n\tconst spouseLifeReq = input.spouseLifeInsurance ?? 0\n\tconst spouseLifeInsurance: ClampedAmount = isSpouseEligible\n\t\t? clampCap(spouseLifeReq, p.spouseLifeInsuranceCeiling, ThAllowanceField.SpouseLifeInsurance)\n\t\t: {\n\t\t\t\trequested: spouseLifeReq,\n\t\t\t\tallowed: 0,\n\t\t\t\tcap: 0,\n\t\t\t\twasClamped: spouseLifeReq > 0,\n\t\t\t}\n\n\tconst mortgageInterest = clampCap(\n\t\tinput.mortgageInterest ?? 0,\n\t\tp.mortgageInterestCeiling,\n\t\tThAllowanceField.MortgageInterest,\n\t)\n\n\treturn {\n\t\tsocialSecurity,\n\t\tlifeInsurance,\n\t\tparentHealthInsurance,\n\t\tspouseLifeInsurance,\n\t\tmortgageInterest,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAllowanceField,\n\ttype ThAllowancesInput,\n\ttype ThRetirementClusterBreakdown,\n} from \"../types\"\n\nexport interface ThRetirementAllowancesResult {\n\treadonly retirementCluster: ThRetirementClusterBreakdown\n\treadonly thaiEsg: ClampedAmount\n\treadonly allowedClusterTotal: number\n\treadonly allowedThaiEsgTotal: number\n}\n\n/**\n * Calculates Retirement Cluster and ThaiESG allowances.\n *\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport function calculateRetirementAllowances(\n\tinput: ThAllowancesInput = {},\n\tassessableIncome: number,\n\twageBase: number,\n): ThRetirementAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances.retirementCluster\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst wage = Math.max(wageBase, 0)\n\n\tconst rmf = clampCap(\n\t\tinput.rmf ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.rmf.maxRate,\n\t\t\tceiling: p.rmf.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.Rmf,\n\t)\n\tconst ssf = clampCap(\n\t\tinput.ssf ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.ssf.maxRate,\n\t\t\tceiling: p.ssf.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.Ssf,\n\t)\n\tconst pvd = clampCap(\n\t\tinput.pvd ?? 0,\n\t\t{ base: wage, rate: p.pvd.maxRate, ceiling: p.pvd.ceiling, currency },\n\t\tThAllowanceField.Pvd,\n\t)\n\tconst gpf = clampCap(\n\t\tinput.gpf ?? 0,\n\t\t{ base: wage, rate: p.gpf.maxRate, ceiling: p.gpf.ceiling, currency },\n\t\tThAllowanceField.Gpf,\n\t)\n\tconst nsf = clampCap(input.nsf ?? 0, p.nsf.ceiling, ThAllowanceField.Nsf)\n\tconst pensionLifeInsurance = clampCap(\n\t\tinput.pensionLifeInsurance ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.pensionLifeInsurance.maxRate,\n\t\t\tceiling: p.pensionLifeInsurance.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.PensionLife,\n\t)\n\n\tconst individualSum =\n\t\trmf.allowed +\n\t\tssf.allowed +\n\t\tpvd.allowed +\n\t\tgpf.allowed +\n\t\tnsf.allowed +\n\t\tpensionLifeInsurance.allowed\n\tconst combined = clampCap(individualSum, p.combinedCeiling, ThAllowanceField.RetirementCluster)\n\n\tconst retirementCluster: ThRetirementClusterBreakdown = {\n\t\trmf,\n\t\tssf,\n\t\tpvd,\n\t\tgpf,\n\t\tnsf,\n\t\tpensionLifeInsurance,\n\t\tcombined,\n\t}\n\n\tconst thaiEsgParam = TH_2026_PARAMETERS.allowances.thaiEsg\n\tconst thaiEsg = clampCap(\n\t\tinput.thaiEsg ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: thaiEsgParam.maxRate,\n\t\t\tceiling: thaiEsgParam.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.ThaiEsg,\n\t)\n\n\treturn {\n\t\tretirementCluster,\n\t\tthaiEsg,\n\t\tallowedClusterTotal: combined.allowed,\n\t\tallowedThaiEsgTotal: thaiEsg.allowed,\n\t}\n}\n","import type { ThAllowancesBreakdown, ThAllowancesInput, ThFilingStatus } from \"../types\"\nimport { calculateDonationAllowances } from \"./allowances-donations\"\nimport { calculateFamilyAllowances } from \"./allowances-family\"\nimport { calculateInsuranceAllowances } from \"./allowances-insurance\"\nimport { calculateRetirementAllowances } from \"./allowances-retirement\"\n\nexport interface ThAllowancesResult {\n\treadonly breakdown: ThAllowancesBreakdown\n\treadonly netTaxableIncome: number\n}\n\n/**\n * Aggregates all personal, family, insurance, retirement, and donation allowances.\n *\n * @statute Thailand Revenue Code Section 47.\n */\nexport function calculateAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n\tassessableTotal: number,\n\texpensesTotal: number,\n\twageBase: number,\n): ThAllowancesResult {\n\tconst fam = calculateFamilyAllowances(input, filingStatus)\n\tconst ins = calculateInsuranceAllowances(input, filingStatus)\n\tconst ret = calculateRetirementAllowances(input, assessableTotal, wageBase)\n\n\tconst nonDonationTotal =\n\t\tfam.personal.allowed +\n\t\tfam.spouse.allowed +\n\t\tfam.children.allowed +\n\t\tfam.parents.allowed +\n\t\tfam.disabled.allowed +\n\t\tins.socialSecurity.allowed +\n\t\tins.lifeInsurance.allowed +\n\t\tins.parentHealthInsurance.allowed +\n\t\tins.spouseLifeInsurance.allowed +\n\t\tins.mortgageInterest.allowed +\n\t\tret.allowedClusterTotal +\n\t\tret.allowedThaiEsgTotal\n\n\tconst netBeforeDonations = Math.max(0, assessableTotal - expensesTotal - nonDonationTotal)\n\tconst don = calculateDonationAllowances(input.donation2x, input.donation1x, netBeforeDonations)\n\n\tconst total = nonDonationTotal + don.allowedDonationsTotal\n\n\tconst breakdown: ThAllowancesBreakdown = {\n\t\tpersonal: fam.personal,\n\t\tspouse: fam.spouse,\n\t\tchildren: fam.children,\n\t\tparents: fam.parents,\n\t\tdisabled: fam.disabled,\n\t\tsocialSecurity: ins.socialSecurity,\n\t\tlifeInsurance: ins.lifeInsurance,\n\t\tparentHealthInsurance: ins.parentHealthInsurance,\n\t\tspouseLifeInsurance: ins.spouseLifeInsurance,\n\t\tmortgageInterest: ins.mortgageInterest,\n\t\tretirementCluster: ret.retirementCluster,\n\t\tthaiEsg: ret.thaiEsg,\n\t\tdonations: don.breakdown,\n\t\ttotal,\n\t}\n\n\treturn {\n\t\tbreakdown,\n\t\tnetTaxableIncome: don.netTaxableIncome,\n\t}\n}\n","import { validateMonetaryAmount } from \"../../core/money\"\nimport {\n\tThAssessableField,\n\ttype ThAssessableIncomeBreakdown,\n\ttype ThAssessableIncomeInput,\n\ttype ThExpenseElectableIncome,\n\ttype ThSection40_5Input,\n\ttype ThSection40_6Input,\n\ttype ThSection40_8Input,\n} from \"../types\"\n\nexport function extractElectableAmount(\n\tval: number | ThExpenseElectableIncome | undefined,\n\tfield: string,\n): number {\n\tif (val === undefined) return 0\n\tconst amount = typeof val === \"number\" ? val : val.amount\n\tvalidateMonetaryAmount(amount, field)\n\tif (typeof val === \"object\" && val.actualExpense !== undefined) {\n\t\tvalidateMonetaryAmount(val.actualExpense, `${field}.actualExpense`)\n\t}\n\treturn amount\n}\n\nfunction sumSection40_5(input: ThSection40_5Input | undefined): number {\n\tif (!input) return 0\n\treturn (\n\t\textractElectableAmount(input.building, ThAssessableField.Section40_5_Building) +\n\t\textractElectableAmount(input.agriculturalLand, ThAssessableField.Section40_5_AgriculturalLand) +\n\t\textractElectableAmount(\n\t\t\tinput.nonAgriculturalLand,\n\t\t\tThAssessableField.Section40_5_NonAgriculturalLand,\n\t\t) +\n\t\textractElectableAmount(input.vehicles, ThAssessableField.Section40_5_Vehicles) +\n\t\textractElectableAmount(input.other, ThAssessableField.Section40_5_Other)\n\t)\n}\n\nfunction sumSection40_6(input: ThSection40_6Input | undefined): number {\n\tif (!input) return 0\n\treturn (\n\t\textractElectableAmount(input.medical, ThAssessableField.Section40_6_Medical) +\n\t\textractElectableAmount(input.law, ThAssessableField.Section40_6_Law) +\n\t\textractElectableAmount(input.engineering, ThAssessableField.Section40_6_Engineering) +\n\t\textractElectableAmount(input.architecture, ThAssessableField.Section40_6_Architecture) +\n\t\textractElectableAmount(input.accounting, ThAssessableField.Section40_6_Accounting) +\n\t\textractElectableAmount(input.fineArts, ThAssessableField.Section40_6_FineArts) +\n\t\textractElectableAmount(input.other, ThAssessableField.Section40_6_Other)\n\t)\n}\n\nfunction sumSection40_8(\n\tinput: number | ThExpenseElectableIncome | ThSection40_8Input | undefined,\n): number {\n\tif (input === undefined) return 0\n\tif (typeof input === \"number\" || \"amount\" in input) {\n\t\treturn extractElectableAmount(\n\t\t\tinput as number | ThExpenseElectableIncome,\n\t\t\tThAssessableField.Section40_8,\n\t\t)\n\t}\n\treturn (\n\t\textractElectableAmount(input.general, ThAssessableField.Section40_8_General) +\n\t\textractElectableAmount(input.entertainer, ThAssessableField.Section40_8_Entertainer)\n\t)\n}\n\n/**\n * Normalizes and validates assessable income across Section 40(1)–40(8).\n *\n * @statute Thailand Revenue Code Section 40(1)–(8).\n */\nexport function calculateAssessableIncome(\n\tinput: ThAssessableIncomeInput = {},\n): ThAssessableIncomeBreakdown {\n\tconst s1 = extractElectableAmount(input.section40_1, ThAssessableField.Section40_1)\n\tconst s2 = extractElectableAmount(input.section40_2, ThAssessableField.Section40_2)\n\tconst s3 = extractElectableAmount(input.section40_3, ThAssessableField.Section40_3)\n\tconst s4 = extractElectableAmount(\n\t\ttypeof input.section40_4 === \"number\" ? input.section40_4 : input.section40_4?.amount,\n\t\tThAssessableField.Section40_4,\n\t)\n\tconst s5 = sumSection40_5(input.section40_5)\n\tconst s6 = sumSection40_6(input.section40_6)\n\tconst s7 = extractElectableAmount(input.section40_7, ThAssessableField.Section40_7)\n\tconst s8 = sumSection40_8(input.section40_8)\n\n\tconst total = s1 + s2 + s3 + s4 + s5 + s6 + s7 + s8\n\tconst grossNonEmploymentIncome = s2 + s3 + s4 + s5 + s6 + s7 + s8\n\n\treturn {\n\t\tsection40_1: s1,\n\t\tsection40_2: s2,\n\t\tsection40_3: s3,\n\t\tsection40_4: s4,\n\t\tsection40_5: s5,\n\t\tsection40_6: s6,\n\t\tsection40_7: s7,\n\t\tsection40_8: s8,\n\t\ttotal,\n\t\tgrossNonEmploymentIncome,\n\t}\n}\n","import {\n\ttype BracketEvaluationResult,\n\tevaluateBrackets,\n\ttype TaxBracket,\n} from \"../../core/brackets\"\nimport { fromMinorUnits, toMinorUnits } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThBracketField } from \"../types\"\n\n/**\n * Evaluates an arbitrary Thai statutory bracket schedule (major-unit bounds) in minor units.\n *\n * Math: Converts bounds and incomes to satang, slices through `evaluateBrackets`, converts back.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if incomes are negative or non-finite.\n *\n * @statute Thailand Revenue Code Sections 48(1), 48(4), 48(5).\n */\nexport function evaluateThBracketSet(\n\ttaxableIncome: number,\n\tgrossIncome: number,\n\tbrackets: readonly TaxBracket[],\n): {\n\ttotalTax: number\n\tbrackets: BracketEvaluationResult\n} {\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst minorBrackets = brackets.map((b) => ({\n\t\tupTo: b.upTo === null ? null : toMinorUnits(b.upTo, currency),\n\t\trate: b.rate,\n\t}))\n\tconst taxableMinor = toMinorUnits(taxableIncome, currency, ThBracketField.TaxableIncome)\n\tconst grossMinor = toMinorUnits(grossIncome, currency, ThBracketField.GrossIncome)\n\tconst res = evaluateBrackets(taxableMinor, minorBrackets, grossMinor)\n\n\tconst slices = res.slices.map((s) => ({\n\t\tbracketIndex: s.bracketIndex,\n\t\tlowerBound: fromMinorUnits(s.lowerBound, currency),\n\t\tupperBound: s.upperBound !== null ? fromMinorUnits(s.upperBound, currency) : null,\n\t\trate: s.rate,\n\t\ttaxableAmount: fromMinorUnits(s.taxableAmount, currency),\n\t\ttax: fromMinorUnits(s.tax, currency),\n\t}))\n\n\tconst totalTax = fromMinorUnits(res.totalTax, currency)\n\treturn {\n\t\ttotalTax,\n\t\tbrackets: {\n\t\t\ttotalTax,\n\t\t\tslices,\n\t\t\teffectiveRate: res.effectiveRate,\n\t\t\tmarginalRate: res.marginalRate,\n\t\t},\n\t}\n}\n\n/**\n * Evaluates the regular progressive tax brackets for Thailand PIT.\n *\n * Math: Slices taxable income through `TH_2026_PARAMETERS.brackets`.\n * Units: THB major units.\n * Throws: TaxValidationError if incomes are negative or non-finite.\n *\n * @statute Thailand Revenue Code Section 48(1).\n */\nexport function evaluateThBrackets(\n\ttaxableIncome: number,\n\tgrossIncome: number,\n): {\n\ttotalTax: number\n\tbrackets: BracketEvaluationResult\n} {\n\treturn evaluateThBracketSet(taxableIncome, grossIncome, TH_2026_PARAMETERS.brackets)\n}\n","import { type ThCombinedTaxBreakdown, ThCombineField, ThTaxField } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\n\n/** Component taxes, credits, and payments to combine. Units: THB major units. */\nexport interface ThCombineInput {\n\t/** Section 48(1)/48(2) tax on the regular schedule. */\n\treadonly regularTax: number\n\t/** Section 48(5) separate sheet tax. */\n\treadonly separateSheetTax: number\n\t/** Section 48(4) real estate transfer tax. */\n\treadonly realEstateTax: number\n\t/** Section 40(4) tax withheld at source and elected final. */\n\treadonly finalWithholdingTax: number\n\t/** Section 47 bis dividend tax credit. */\n\treadonly dividendTaxCredit: number\n\t/** Other tax already withheld/paid, credited against the liability. */\n\treadonly withholdingTax: number\n}\n\n/**\n * Combines regular, separate sheet, real estate, and final withholding taxes into one liability.\n *\n * Purpose: Produces the single audited total and the amount still payable (or refundable).\n * Math: totalCombinedTax = regular + separate sheet + real estate + final withholding (before credits);\n * netTaxPayable = totalCombinedTax - final withholding (already withheld at source)\n * - Section 47 bis dividend credit - withholding tax paid. May be negative (refund).\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if any component is negative or non-finite.\n *\n * @param input Component taxes, credits, and payments in THB.\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 48(1)–(5).\n */\nexport function combineThLiability(input: ThCombineInput): ThCombinedTaxBreakdown {\n\tconst regular = toSatang(input.regularTax, ThCombineField.RegularTax)\n\tconst separateSheet = toSatang(input.separateSheetTax, ThCombineField.SeparateSheetTax)\n\tconst realEstate = toSatang(input.realEstateTax, ThCombineField.RealEstateTax)\n\tconst finalWithholding = toSatang(input.finalWithholdingTax, ThCombineField.FinalWithholdingTax)\n\tconst dividendCredit = toSatang(input.dividendTaxCredit, ThCombineField.DividendTaxCredit)\n\tconst withheld = toSatang(input.withholdingTax, ThTaxField.WithholdingTax)\n\n\tconst total = regular + separateSheet + realEstate + finalWithholding\n\tconst credits = finalWithholding + dividendCredit + withheld\n\treturn {\n\t\ttotalCombinedTax: fromSatang(total, ThTaxField.TotalTax),\n\t\tnetTaxPayable: fromSatang(total - credits, ThTaxField.NetTaxPayable, { allowNegative: true }),\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\n\n/**\n * Calculates shared Section 40(1) and Section 40(2) expense deduction.\n *\n * Math: 50% of combined 40(1) + 40(2) income, clamped to 100,000 THB ceiling.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 42 bis.\n */\nexport function calculateExpenses40_1_2(s1: number, s2: number): ClampedAmount {\n\tconst combined = s1 + s2\n\tconst requested = Math.floor(combined * TH_2026_PARAMETERS.expenses.section40_1_2.rate)\n\treturn clampCap(\n\t\trequested,\n\t\tTH_2026_PARAMETERS.expenses.section40_1_2.ceiling,\n\t\tThExpenseField.Section40_1_2,\n\t)\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField } from \"../types\"\n\n/**\n * Calculates Section 40(3) royalties/goodwill/copyright expense deduction.\n *\n * Math: Standard 50% capped at 100,000 THB or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 42 ter; Royal Decree No. 11 Section 4.\n */\nexport function calculateExpenses40_3(\n\tinput: number | ThExpenseElectableIncome | undefined,\n\tincomeAmount: number,\n): ClampedAmount {\n\tif (incomeAmount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst isActual = typeof input === \"object\" && input.expenseElection === \"actual\"\n\tif (isActual) {\n\t\tconst requested = input.actualExpense ?? 0\n\t\treturn clampCap(requested, incomeAmount, ThExpenseField.Section40_3)\n\t}\n\tconst requested = Math.floor(incomeAmount * TH_2026_PARAMETERS.expenses.section40_3.rate)\n\treturn clampCap(\n\t\trequested,\n\t\tTH_2026_PARAMETERS.expenses.section40_3.ceiling,\n\t\tThExpenseField.Section40_3,\n\t)\n}\n","import type { ClampedAmount } from \"../../core/caps\"\n\n/**\n * Calculates Section 40(4) expense deduction (0% statutory).\n *\n * Math: Thailand Revenue Code permits 0% expense deductions for interest, dividends, crypto.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 40(4).\n */\nexport function calculateExpenses40_4(_incomeAmount: number): ClampedAmount {\n\treturn {\n\t\trequested: 0,\n\t\tallowed: 0,\n\t\tcap: 0,\n\t\twasClamped: false,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport type { ThExpenseElectableIncome } from \"../types\"\n\n/**\n * Computes expense deduction for an electable income item (standard % vs actual).\n *\n * Math: If actual, clamp to item income. If standard, apply percentage of item income.\n * Units: THB major units.\n *\n * @param item Income item number or configuration object.\n * @param standardRate Statutory percentage rate for standard deduction.\n * @param field Diagnostic field name.\n */\nexport function calculateElectableItemExpense(\n\titem: number | ThExpenseElectableIncome | undefined,\n\tstandardRate: number,\n\tfield: string,\n): ClampedAmount {\n\tif (!item) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst amount = typeof item === \"number\" ? item : item.amount\n\tif (amount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst isActual = typeof item === \"object\" && item.expenseElection === \"actual\"\n\tif (isActual) {\n\t\tconst req = item.actualExpense ?? 0\n\t\treturn clampCap(req, amount, field)\n\t}\n\tconst req = Math.floor(amount * standardRate)\n\treturn { requested: req, allowed: req, cap: amount, wasClamped: false }\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField, type ThSection40_5Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(5) rental expense deductions across property sub-categories.\n *\n * Math: Standard percentage per property class or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 5.\n */\nexport function calculateExpenses40_5(input: ThSection40_5Input | undefined): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_5\n\tconst b = calculateElectableItemExpense(\n\t\tinput.building,\n\t\trates.building,\n\t\tThExpenseField.Section40_5_Building,\n\t)\n\tconst a = calculateElectableItemExpense(\n\t\tinput.agriculturalLand,\n\t\trates.agriculturalLand,\n\t\tThExpenseField.Section40_5_AgriculturalLand,\n\t)\n\tconst na = calculateElectableItemExpense(\n\t\tinput.nonAgriculturalLand,\n\t\trates.nonAgriculturalLand,\n\t\tThExpenseField.Section40_5_NonAgriculturalLand,\n\t)\n\tconst v = calculateElectableItemExpense(\n\t\tinput.vehicles,\n\t\trates.vehicles,\n\t\tThExpenseField.Section40_5_Vehicles,\n\t)\n\tconst o = calculateElectableItemExpense(\n\t\tinput.other,\n\t\trates.other,\n\t\tThExpenseField.Section40_5_Other,\n\t)\n\n\tconst requested = b.requested + a.requested + na.requested + v.requested + o.requested\n\tconst allowed = b.allowed + a.allowed + na.allowed + v.allowed + o.allowed\n\tconst cap = b.cap + a.cap + na.cap + v.cap + o.cap\n\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField, type ThSection40_6Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(6) liberal professions expense deduction.\n *\n * Math: Medical 60%, law/engineering/architecture/accounting/fine arts/other 30%, or actual.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 6.\n */\nexport function calculateExpenses40_6(input: ThSection40_6Input | undefined): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_6\n\tconst med = calculateElectableItemExpense(\n\t\tinput.medical,\n\t\trates.medical,\n\t\tThExpenseField.Section40_6_Medical,\n\t)\n\tconst law = calculateElectableItemExpense(input.law, rates.other, ThExpenseField.Section40_6_Law)\n\tconst eng = calculateElectableItemExpense(\n\t\tinput.engineering,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Engineering,\n\t)\n\tconst arch = calculateElectableItemExpense(\n\t\tinput.architecture,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Architecture,\n\t)\n\tconst acc = calculateElectableItemExpense(\n\t\tinput.accounting,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Accounting,\n\t)\n\tconst art = calculateElectableItemExpense(\n\t\tinput.fineArts,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_FineArts,\n\t)\n\tconst oth = calculateElectableItemExpense(\n\t\tinput.other,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Other,\n\t)\n\n\tconst requested =\n\t\tmed.requested +\n\t\tlaw.requested +\n\t\teng.requested +\n\t\tarch.requested +\n\t\tacc.requested +\n\t\tart.requested +\n\t\toth.requested\n\tconst allowed =\n\t\tmed.allowed + law.allowed + eng.allowed + arch.allowed + acc.allowed + art.allowed + oth.allowed\n\tconst cap = med.cap + law.cap + eng.cap + arch.cap + acc.cap + art.cap + oth.cap\n\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(7) contracting expense deduction.\n *\n * Math: Standard 60% or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 7.\n */\nexport function calculateExpenses40_7(\n\tinput: number | ThExpenseElectableIncome | undefined,\n): ClampedAmount {\n\treturn calculateElectableItemExpense(\n\t\tinput,\n\t\tTH_2026_PARAMETERS.expenses.section40_7.rate,\n\t\tThExpenseField.Section40_7,\n\t)\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField, type ThSection40_8Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\nfunction calculateEntertainerExpense(\n\titem: number | ThExpenseElectableIncome | undefined,\n): ClampedAmount {\n\tif (!item) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst amount = typeof item === \"number\" ? item : item.amount\n\tif (amount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tif (typeof item === \"object\" && item.expenseElection === \"actual\") {\n\t\treturn clampCap(item.actualExpense ?? 0, amount, ThExpenseField.Section40_8_Entertainer)\n\t}\n\tconst p = TH_2026_PARAMETERS.expenses.section40_8\n\tconst tier1 = Math.min(amount, p.entertainerFirstTierThreshold)\n\tconst tier2 = Math.max(0, amount - p.entertainerFirstTierThreshold)\n\tconst computed =\n\t\tMath.floor(tier1 * p.entertainerFirstTierRate) + Math.floor(tier2 * p.entertainerSecondTierRate)\n\treturn clampCap(computed, p.entertainerCeiling, ThExpenseField.Section40_8_Entertainer)\n}\n\n/**\n * Calculates Section 40(8) business, commerce, and entertainer expense deduction.\n *\n * Math: General 60% or actual; entertainer tiered 60%/40% up to 600,000 THB or actual.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 8.\n */\nexport function calculateExpenses40_8(\n\tinput: number | ThExpenseElectableIncome | ThSection40_8Input | undefined,\n): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tif (typeof input === \"number\" || \"amount\" in input) {\n\t\treturn calculateElectableItemExpense(\n\t\t\tinput as number | ThExpenseElectableIncome,\n\t\t\tTH_2026_PARAMETERS.expenses.section40_8.generalRate,\n\t\t\tThExpenseField.Section40_8_General,\n\t\t)\n\t}\n\tconst gen = calculateElectableItemExpense(\n\t\tinput.general,\n\t\tTH_2026_PARAMETERS.expenses.section40_8.generalRate,\n\t\tThExpenseField.Section40_8_General,\n\t)\n\tconst ent = calculateEntertainerExpense(input.entertainer)\n\tconst requested = gen.requested + ent.requested\n\tconst allowed = gen.allowed + ent.allowed\n\tconst cap = gen.cap + ent.cap\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type {\n\tThAssessableIncomeBreakdown,\n\tThAssessableIncomeInput,\n\tThExpenseDeductionsBreakdown,\n} from \"../types\"\nimport { calculateExpenses40_1_2 } from \"./expenses-40-1-2\"\nimport { calculateExpenses40_3 } from \"./expenses-40-3\"\nimport { calculateExpenses40_4 } from \"./expenses-40-4\"\nimport { calculateExpenses40_5 } from \"./expenses-40-5\"\nimport { calculateExpenses40_6 } from \"./expenses-40-6\"\nimport { calculateExpenses40_7 } from \"./expenses-40-7\"\nimport { calculateExpenses40_8 } from \"./expenses-40-8\"\n\n/**\n * Aggregates all Section 40(1)–40(8) statutory expense deductions.\n *\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function calculateExpenseDeductions(\n\tincome: ThAssessableIncomeInput = {},\n\tassessable: ThAssessableIncomeBreakdown,\n): ThExpenseDeductionsBreakdown {\n\tconst e1_2 = calculateExpenses40_1_2(assessable.section40_1, assessable.section40_2)\n\tconst e3 = calculateExpenses40_3(income.section40_3, assessable.section40_3)\n\tconst e4 = calculateExpenses40_4(assessable.section40_4)\n\tconst e5 = calculateExpenses40_5(income.section40_5)\n\tconst e6 = calculateExpenses40_6(income.section40_6)\n\tconst e7 = calculateExpenses40_7(income.section40_7)\n\tconst e8 = calculateExpenses40_8(income.section40_8)\n\n\tconst total =\n\t\te1_2.allowed + e3.allowed + e4.allowed + e5.allowed + e6.allowed + e7.allowed + e8.allowed\n\n\treturn {\n\t\tsection40_1_2: e1_2,\n\t\tsection40_3: e3,\n\t\tsection40_4: e4,\n\t\tsection40_5: e5,\n\t\tsection40_6: e6,\n\t\tsection40_7: e7,\n\t\tsection40_8: e8,\n\t\ttotal,\n\t}\n}\n","import { applyPercentage, fromMinorUnits, toMinorUnits } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThMinimumGrossTaxBreakdown, ThTaxField } from \"../types\"\n\n/**\n * Calculates Section 48(2) Minimum Gross Tax on Section 40(2)–40(8) income.\n *\n * Math: 0.5% of gross Section 40(2)–(8) if gross >= 120,000 THB; payable only if the 0.5% tax exceeds 5,000 THB\n * and exceeds the progressive tax.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 48(2).\n */\nexport function calculateMinimumGrossTax(\n\tgrossNonEmploymentIncome: number,\n\tprogressiveTax: number,\n): ThMinimumGrossTaxBreakdown {\n\tconst p = TH_2026_PARAMETERS.minimumGrossTax\n\tif (grossNonEmploymentIncome < p.incomeThreshold) {\n\t\treturn {\n\t\t\tgrossEligibleIncome: grossNonEmploymentIncome,\n\t\t\trate: p.rate,\n\t\t\tcalculatedTax: 0,\n\t\t\tthreshold: p.taxThreshold,\n\t\t\tisApplicable: false,\n\t\t\twasApplied: false,\n\t\t}\n\t}\n\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst minorIncome = toMinorUnits(grossNonEmploymentIncome, currency, ThTaxField.MinimumGrossTax)\n\tconst minorTax = applyPercentage(minorIncome, p.rate)\n\tconst calculatedTax = fromMinorUnits(minorTax, currency)\n\n\tconst isApplicable = calculatedTax > p.taxThreshold\n\tconst wasApplied = isApplicable && calculatedTax > progressiveTax\n\n\treturn {\n\t\tgrossEligibleIncome: grossNonEmploymentIncome,\n\t\trate: p.rate,\n\t\tcalculatedTax,\n\t\tthreshold: p.taxThreshold,\n\t\tisApplicable,\n\t\twasApplied,\n\t}\n}\n","import { TaxValidationError } from \"../core/money\"\nimport { ThSpecialRegimeField } from \"./types\"\n\n/**\n * Validates a Thai corporate income tax rate used for the Section 47 bis gross-up.\n *\n * Purpose: Keeps `rate / (1 - rate)` finite before any stage uses the rate.\n * Math: Requires `0 <= rate < 1`.\n * Units: Rate ratio (0.2 = 20%).\n * Throws: TaxValidationError if rate is NaN, non-finite, negative, or at least 1.\n *\n * @param rate Corporate income tax rate ratio.\n * @statute Thailand Revenue Code Section 47 bis.\n */\nexport function validateCorpTaxRate(rate: number): void {\n\tif (!Number.isFinite(rate) || rate < 0 || rate >= 1) {\n\t\tthrow new TaxValidationError(\n\t\t\tThSpecialRegimeField.CorpTaxRate,\n\t\t\trate,\n\t\t\t\"Corporate tax rate must be finite and satisfy 0 <= rate < 1\",\n\t\t)\n\t}\n}\n\n/**\n * Resolves an optional typed choice (election, payment type, acquisition type) at runtime.\n *\n * Purpose: TypeScript unions are erased at runtime, so untyped callers could otherwise pass an\n * unknown string and silently get the default behaviour.\n * Math: Returns `fallback` when `value` is `undefined`; otherwise requires membership in `choices`.\n * Units: Dimensionless string enum.\n * Throws: TaxValidationError (reported against `field`) if `value` is not one of `choices`.\n *\n * @param value Caller-supplied value, possibly outside the declared union.\n * @param choices Typed const object whose values are the permitted choices.\n * @param fallback Choice used when `value` is `undefined`.\n * @param field Diagnostic field path reported on failure.\n * @statute Jurisdiction-neutral input bound (AGENTS rule 8); no statutory citation.\n */\nexport function resolveChoice<T extends string>(\n\tvalue: string | undefined,\n\tchoices: Readonly<Record<string, T>>,\n\tfallback: T,\n\tfield: ThSpecialRegimeField,\n): T {\n\tif (value === undefined) return fallback\n\tconst match = Object.values(choices).find((choice) => choice === value)\n\tif (match === undefined) {\n\t\tthrow new TaxValidationError(field, value, \"Value is not a supported choice\")\n\t}\n\treturn match\n}\n","import { applyGrossUp, validateMonetaryAmount } from \"../../core/money\"\nimport { ThCombineField, type ThDividendTaxCreditBreakdown, ThSpecialRegimeField } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { validateCorpTaxRate } from \"../validate\"\n\n/**\n * Calculates the Section 47 bis dividend tax credit for dividends included in regular income.\n *\n * Purpose: Recovers the corporate tax already paid on dividends taxed again in the regular schedule.\n * Math: credit = dividend * corpTaxRate / (1 - corpTaxRate), exact in satang and rounded half-up.\n * The grossed-up amount (dividend + credit) is assessable; the credit offsets tax payable.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if dividend is negative/non-finite or the rate is invalid.\n *\n * @param includedDividends Dividends elected `\"include\"`, in THB.\n * @param corpTaxRate Corporate tax rate in [0, 1); `undefined` means no credit.\n * @statute Thailand Revenue Code Section 47 bis.\n */\nexport function calculateDividendTaxCredit(\n\tincludedDividends: number,\n\tcorpTaxRate: number | undefined,\n): ThDividendTaxCreditBreakdown {\n\tvalidateMonetaryAmount(includedDividends, ThSpecialRegimeField.Dividends)\n\tif (corpTaxRate === undefined) {\n\t\treturn {\n\t\t\tisApplicable: false,\n\t\t\tdividendAmount: includedDividends,\n\t\t\tcorpTaxRate: 0,\n\t\t\tcredit: 0,\n\t\t\tgrossedUpAmount: includedDividends,\n\t\t}\n\t}\n\tvalidateCorpTaxRate(corpTaxRate)\n\tconst dividendSatang = toSatang(includedDividends, ThSpecialRegimeField.Dividends)\n\tconst creditSatang = applyGrossUp(dividendSatang, corpTaxRate, ThSpecialRegimeField.Dividends)\n\treturn {\n\t\tisApplicable: true,\n\t\tdividendAmount: includedDividends,\n\t\tcorpTaxRate,\n\t\tcredit: fromSatang(creditSatang, ThCombineField.DividendTaxCredit),\n\t\tgrossedUpAmount: fromSatang(dividendSatang + creditSatang, ThCombineField.DividendTaxCredit),\n\t}\n}\n","import { applyPercentage } from \"../../core/money\"\nimport {\n\tThFinalWithholdingElection,\n\ttype ThFinalWithholdingSourceBreakdown,\n\ttype ThSection40_4Dividend,\n\ttype ThSection40_4Source,\n\ttype ThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { extractElectableAmount } from \"./assessable\"\n\nexport type ThSourceInput = number | ThSection40_4Source | ThSection40_4Dividend | undefined\n\n/** One Section 40(4) source after its election is applied. Units: integer satang. */\nexport interface ResolvedSource {\n\treadonly breakdown: ThFinalWithholdingSourceBreakdown\n\treadonly satang: number\n\treadonly taxSatang: number\n}\n\nfunction electionOf(input: ThSourceInput, field: ThSpecialRegimeField): ThFinalWithholdingElection {\n\tconst election = typeof input === \"object\" ? input.election : undefined\n\treturn resolveChoice(\n\t\telection,\n\t\tThFinalWithholdingElection,\n\t\tThFinalWithholdingElection.Include,\n\t\tfield,\n\t)\n}\n\n/**\n * Resolves one Section 40(4) source: validates its amount and election, withholds if final.\n *\n * Purpose: Applies the per-source final withholding election.\n * Math: tax = amount * rate (satang, half-up) when the election is `\"final\"`, otherwise 0.\n * Units: Input in THB major units; `satang` and `taxSatang` in integer satang.\n * Throws: TaxValidationError for a negative/non-finite amount or an unknown election value.\n *\n * @param input Bare amount, source object, or undefined.\n * @param field Diagnostic path of the amount.\n * @param electionField Diagnostic path of the election.\n * @param rate Final withholding rate (ratio).\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport function resolveSource(\n\tinput: ThSourceInput,\n\tfield: ThSpecialRegimeField,\n\telectionField: ThSpecialRegimeField,\n\trate: number,\n): ResolvedSource {\n\tconst amount = extractElectableAmount(input, field)\n\tconst election = electionOf(input, electionField)\n\tconst satang = toSatang(amount, field)\n\tconst isFinal = election === ThFinalWithholdingElection.Final\n\tconst taxSatang = isFinal ? applyPercentage(satang, rate) : 0\n\treturn { breakdown: { election, amount, rate, tax: fromSatang(taxSatang) }, satang, taxSatang }\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAssessableField,\n\ttype ThFinalWithholdingBreakdown,\n\tThFinalWithholdingElection,\n\ttype ThSection40_4Input,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { validateCorpTaxRate } from \"../validate\"\nimport { extractElectableAmount } from \"./assessable\"\nimport { type ResolvedSource, resolveSource } from \"./final-withholding-source\"\n\n/**\n * Section 40(4) split into regular-bracket income and final-withheld income.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 50(2)(g), 57 ter.\n */\nexport interface ThResolvedSection40_4 {\n\t/** Section 40(4) income included in regular brackets, before any dividend gross-up. */\n\treadonly includedAmount: number\n\t/** Dividends elected `\"include\"`. */\n\treadonly includedDividends: number\n\t/** Corporate tax rate (ratio) for included dividends, if given. */\n\treadonly corpTaxRate: number | undefined\n\t/** Audit trail of the sources elected `\"final\"` and their withheld tax. */\n\treadonly finalWithholding: ThFinalWithholdingBreakdown\n}\n\nfunction toStructuredInput(input: number | ThSection40_4Input | undefined): ThSection40_4Input {\n\treturn typeof input === \"number\" ? { amount: input } : (input ?? {})\n}\n\nfunction sumSatang(sources: readonly ResolvedSource[], seed = 0): number {\n\treturn sources.reduce((sum, source) => sum + source.satang, seed)\n}\n\n/**\n * Splits Section 40(4) income into regular-bracket income and final-withheld income.\n *\n * Purpose: Applies each source's election so only included income reaches the regular schedule.\n * Math: For each source elected `\"final\"`, tax = amount * rate (satang, half-up) and the income is\n * excluded from regular brackets. `\"include\"` (default) adds the income to Section 40(4)\n * assessable income at a 0% expense rate.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for negative/non-finite amounts or an invalid `corpTaxRate`.\n *\n * @param input Bare amount, structured sources, or undefined.\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 56, 57 ter.\n */\nexport function resolveSection40_4(\n\tinput: number | ThSection40_4Input | undefined,\n): ThResolvedSection40_4 {\n\tconst section = toStructuredInput(input)\n\tconst rates = TH_2026_PARAMETERS.finalWithholding\n\tconst base = extractElectableAmount(section.amount, ThAssessableField.Section40_4)\n\tconst interest = resolveSource(\n\t\tsection.interest,\n\t\tThSpecialRegimeField.Interest,\n\t\tThSpecialRegimeField.InterestElection,\n\t\trates.interestRate,\n\t)\n\tconst dividends = resolveSource(\n\t\tsection.dividends,\n\t\tThSpecialRegimeField.Dividends,\n\t\tThSpecialRegimeField.DividendsElection,\n\t\trates.dividendRate,\n\t)\n\tconst digital = resolveSource(\n\t\tsection.digitalAssets,\n\t\tThSpecialRegimeField.DigitalAssets,\n\t\tThSpecialRegimeField.DigitalAssetsElection,\n\t\trates.digitalAssetRate,\n\t)\n\tconst corpTaxRate =\n\t\ttypeof section.dividends === \"object\" ? section.dividends.corpTaxRate : undefined\n\tif (corpTaxRate !== undefined) validateCorpTaxRate(corpTaxRate)\n\n\tconst sources = [interest, dividends, digital]\n\tconst isFinal = (source: ResolvedSource): boolean =>\n\t\tsource.breakdown.election === ThFinalWithholdingElection.Final\n\tconst finalSources = sources.filter(isFinal)\n\tconst includedSatang = sumSatang(\n\t\tsources.filter((source) => !isFinal(source)),\n\t\ttoSatang(base, ThAssessableField.Section40_4),\n\t)\n\tconst isDividendIncluded = !isFinal(dividends)\n\treturn {\n\t\tincludedAmount: fromSatang(includedSatang),\n\t\tincludedDividends: isDividendIncluded ? dividends.breakdown.amount : 0,\n\t\tcorpTaxRate: isDividendIncluded ? corpTaxRate : undefined,\n\t\tfinalWithholding: {\n\t\t\tinterest: interest.breakdown,\n\t\t\tdividends: dividends.breakdown,\n\t\t\tdigitalAssets: digital.breakdown,\n\t\t\ttotalAmount: fromSatang(sumSatang(finalSources)),\n\t\t\ttotalTax: fromSatang(finalSources.reduce((sum, source) => sum + source.taxSatang, 0)),\n\t\t},\n\t}\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThRealEstateAcquisitionType, ThRealEstateExpenseBasis } from \"../types\"\n\n/**\n * Caps the holding period used by Section 48(4) at the statutory maximum.\n *\n * Purpose: More than 10 years of holding counts as 10 years.\n * Math: min(requestedYears, `realEstate.maxHoldingYears`).\n * Units: Dimensionless year count (callers round part-years up).\n * Throws: Never; `requestedYears` is validated by the caller.\n *\n * @param requestedYears Validated positive safe integer holding period.\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport function effectiveHoldingYears(requestedYears: number): number {\n\treturn Math.min(requestedYears, TH_2026_PARAMETERS.realEstate.maxHoldingYears)\n}\n\n/**\n * Selects the Section 48(4) expense rate for the acquisition type.\n *\n * Purpose: Inherited or gifted property takes a flat rate; commercial or other property takes the\n * holding-year table. The two are never combined.\n * Math: Flat `inheritanceExpenseRate`, or the last `expenseTable` row with `minYears <= years`.\n * Units: Rate ratio; `years` is the effective (capped) holding period.\n * Throws: Never; the acquisition type is validated by the caller.\n *\n * @param acquisitionType Validated acquisition type.\n * @param years Effective holding years.\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport function resolveRealEstateExpense(\n\tacquisitionType: ThRealEstateAcquisitionType,\n\tyears: number,\n): { readonly basis: ThRealEstateExpenseBasis; readonly rate: number } {\n\tconst rules = TH_2026_PARAMETERS.realEstate\n\tif (acquisitionType === ThRealEstateAcquisitionType.InheritanceOrGift) {\n\t\treturn { basis: ThRealEstateExpenseBasis.FlatInheritance, rate: rules.inheritanceExpenseRate }\n\t}\n\tconst rate = rules.expenseTable.reduce((acc, row) => (years >= row.minYears ? row.rate : acc), 0)\n\treturn { basis: ThRealEstateExpenseBasis.HoldingPeriodTable, rate }\n}\n","import type { TaxBracket } from \"../../core/brackets\"\nimport {\n\tapplyPercentage,\n\tmultiplySafeInteger,\n\troundHalfUp,\n\tvalidateMonetaryAmount,\n\tvalidateSafeIntegerCount,\n} from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThRealEstateAcquisitionType,\n\ttype ThRealEstateBreakdown,\n\tThRealEstateExpenseBasis,\n\ttype ThRealEstateTransferInput,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { evaluateThBracketSet, evaluateThBrackets } from \"./bracket-eval\"\nimport { effectiveHoldingYears, resolveRealEstateExpense } from \"./real-estate-expense\"\n\nconst EMPTY_BREAKDOWN: ThRealEstateBreakdown = {\n\tgrossTransferValue: 0,\n\tacquisitionType: ThRealEstateAcquisitionType.Commercial,\n\texpenseBasis: ThRealEstateExpenseBasis.HoldingPeriodTable,\n\trequestedHoldingYears: 0,\n\teffectiveHoldingYears: 0,\n\texpenseRate: 0,\n\texpense: 0,\n\tnetGain: 0,\n\tannualGain: 0,\n\tbrackets: evaluateThBrackets(0, 0).brackets,\n\tannualTax: 0,\n\ttaxBeforeCap: 0,\n\ttaxCap: 0,\n\twasClamped: false,\n\ttax: 0,\n}\n\n/**\n * Scales every finite annualised-schedule bracket bound by the holding period.\n *\n * Math: `years * tax(net / years)` equals the tax on `net` against bounds multiplied by `years`\n * (each slice `rate * clip(net/years - lo, 0, width) * years = rate * clip(net - lo*years, 0, width*years)`),\n * so the annualisation needs no intermediate rounding.\n * Units: THB major units; scaling performed in integer satang.\n * Throws: TaxValidationError if a scaled bound exceeds the safe integer range (unreachable\n * for the capped holding period).\n */\nfunction scaleBracketsByYears(years: number): readonly TaxBracket[] {\n\treturn TH_2026_PARAMETERS.realEstate.brackets.map((bracket) => {\n\t\tif (bracket.upTo === null) return bracket\n\t\tconst scaled = multiplySafeInteger(\n\t\t\ttoSatang(bracket.upTo),\n\t\t\tyears,\n\t\t\tThSpecialRegimeField.RealEstateHoldingYears,\n\t\t)\n\t\treturn { upTo: fromSatang(scaled), rate: bracket.rate }\n\t})\n}\n\n/**\n * Clamps real estate tax at the statutory share of the gross transfer value.\n *\n * Purpose: Applies the Section 48(4) ceiling on the separately computed tax.\n * Math: taxCap = grossMinor * `realEstate.taxCapRate` (20%, half-up); tax = min(taxBeforeCap, taxCap).\n * Units: Integer minor units (satang) in and out.\n * Throws: TaxValidationError if `grossMinor` is not a non-negative safe integer.\n * Note: Unreachable end to end (top rate 35% of at most 50% net is 17.5% < 20%); kept as the\n * statutory guard.\n *\n * @param taxBeforeCap Uncapped tax in satang.\n * @param grossMinor Gross transfer value in satang.\n * @statute Thailand Revenue Code Section 48(4).\n */\nexport function applyRealEstateCap(\n\ttaxBeforeCap: number,\n\tgrossMinor: number,\n): { taxCap: number; tax: number; wasClamped: boolean } {\n\tconst taxCap = applyPercentage(grossMinor, TH_2026_PARAMETERS.realEstate.taxCapRate)\n\treturn { taxCap, tax: Math.min(taxBeforeCap, taxCap), wasClamped: taxBeforeCap > taxCap }\n}\n\n/**\n * Calculates Section 48(4) tax on an inherited, gifted, or sold real estate transfer.\n *\n * Purpose: Taxes the gain as if earned evenly over the holding period, then scales back up.\n * `grossTransferValue` must be the official appraised value (ราคาประเมินทุนทรัพย์, Section 49 bis),\n * not the actual sale price. `holdingYears` is a positive safe integer; callers round part-years\n * up, and more than 10 years counts as 10.\n * Math: years = min(holdingYears, 10); expense = gross * 50% for inheritance/gift, otherwise\n * gross * table(years) (never combined); net = gross - expense; tax = years * bracketTax(net / years)\n * on the schedule without a 0% tier (5% from the first baht), evaluated exactly as bracketTax of\n * `net` against bounds multiplied by `years` (no per-year rounding); tax is clamped at 20% of gross\n * (which the 35% top rate on at most 50% net can never reach). `annualGain` and `annualTax` are\n * rounded for display.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for a negative/non-finite value, a non-positive/non-safe-integer\n * holding period, or an unknown `acquisitionType`.\n *\n * @statute Thailand Revenue Code Section 48(4), Section 42(5), Section 49 bis.\n */\nexport function calculateRealEstateTransfer(\n\tinput: ThRealEstateTransferInput | undefined,\n): ThRealEstateBreakdown {\n\tif (input === undefined) return EMPTY_BREAKDOWN\n\tvalidateMonetaryAmount(input.grossTransferValue, ThSpecialRegimeField.RealEstateGrossValue)\n\tvalidateSafeIntegerCount(input.holdingYears, ThSpecialRegimeField.RealEstateHoldingYears, 1)\n\tconst acquisitionType = resolveChoice(\n\t\tinput.acquisitionType,\n\t\tThRealEstateAcquisitionType,\n\t\tThRealEstateAcquisitionType.Commercial,\n\t\tThSpecialRegimeField.RealEstateAcquisitionType,\n\t)\n\n\tconst years = effectiveHoldingYears(input.holdingYears)\n\tconst { basis, rate: expenseRate } = resolveRealEstateExpense(acquisitionType, years)\n\tconst gross = toSatang(input.grossTransferValue, ThSpecialRegimeField.RealEstateGrossValue)\n\tconst expense = applyPercentage(gross, expenseRate)\n\tconst netGain = gross - expense\n\tconst evaluated = evaluateThBracketSet(\n\t\tfromSatang(netGain),\n\t\tfromSatang(netGain),\n\t\tscaleBracketsByYears(years),\n\t)\n\tconst taxBeforeCap = toSatang(evaluated.totalTax)\n\tconst capped = applyRealEstateCap(taxBeforeCap, gross)\n\treturn {\n\t\tgrossTransferValue: input.grossTransferValue,\n\t\tacquisitionType,\n\t\texpenseBasis: basis,\n\t\trequestedHoldingYears: input.holdingYears,\n\t\teffectiveHoldingYears: years,\n\t\texpenseRate,\n\t\texpense: fromSatang(expense),\n\t\tnetGain: fromSatang(netGain),\n\t\tannualGain: fromSatang(roundHalfUp(netGain / years)),\n\t\tbrackets: evaluated.brackets,\n\t\tannualTax: fromSatang(roundHalfUp(taxBeforeCap / years)),\n\t\ttaxBeforeCap: fromSatang(taxBeforeCap),\n\t\ttaxCap: fromSatang(capped.taxCap),\n\t\twasClamped: capped.wasClamped,\n\t\ttax: fromSatang(capped.tax),\n\t}\n}\n","import { validateMonetaryAmount } from \"../../core/money\"\nimport { ThAssessableField, type ThAssessableIncomeInput } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\n\n/** Special-regime amounts folded into the regular schedule. Units: THB major units. */\nexport interface ThSpecialIncome {\n\t/** Ineligible Section 48(5) lump sum added to Section 40(1). */\n\treadonly lumpSum: number\n\t/** Section 40(4) income elected `\"include\"` (final-withheld sources excluded). */\n\treadonly section40_4: number\n\t/** Section 47 bis dividend tax credit, added as gross-up to Section 40(4). */\n\treadonly dividendCredit: number\n}\n\n/**\n * Assembles the income that flows through the regular progressive schedule.\n *\n * Math: Section 40(1) = declared Section 40(1) + ineligible Section 48(5) lump sum;\n * Section 40(4) = included Section 40(4) income (final-withheld sources excluded)\n * + Section 47 bis gross-up. Other categories pass through untouched.\n * Units: THB major units; the Section 40(1) sum is performed in integer satang.\n * Throws: TaxValidationError if the declared Section 40(1) is negative or non-finite.\n *\n * @param income Declared Section 40 income.\n * @param special Lump sum, included Section 40(4) income, and dividend gross-up.\n * @statute Thailand Revenue Code Sections 40(1), 40(4), 47 bis, 48(5).\n */\nexport function buildRegularIncome(\n\tincome: ThAssessableIncomeInput | undefined,\n\tspecial: ThSpecialIncome,\n): ThAssessableIncomeInput {\n\tconst declared = income?.section40_1 ?? 0\n\tvalidateMonetaryAmount(declared, ThAssessableField.Section40_1)\n\tconst section40_1 =\n\t\ttoSatang(declared, ThAssessableField.Section40_1) +\n\t\ttoSatang(special.lumpSum, ThAssessableField.Section40_1)\n\tconst section40_4 =\n\t\ttoSatang(special.section40_4, ThAssessableField.Section40_4) +\n\t\ttoSatang(special.dividendCredit, ThAssessableField.Section40_4)\n\treturn {\n\t\t...income,\n\t\tsection40_1: fromSatang(section40_1),\n\t\tsection40_4: fromSatang(section40_4),\n\t}\n}\n","import {\n\tapplyPercentage,\n\tmultiplySafeInteger,\n\tvalidateMonetaryAmount,\n\tvalidateSafeIntegerCount,\n} from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\ttype ThSeparateSheetBreakdown,\n\ttype ThSeparateSheetInput,\n\tThSeparateSheetPaymentType,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { evaluateThBracketSet } from \"./bracket-eval\"\n\nconst EMPTY_INPUT: ThSeparateSheetInput = { amount: 0, yearsOfService: 0, lastDailyWage: 0 }\n\n/**\n * Calculates the Section 48(5) separate sheet for one-time severance/retirement lump sums.\n *\n * Purpose: Applies the severance exemption, then taxes an eligible remainder on its own schedule\n * or returns the ineligible remainder for regular treatment.\n * Math: For `paymentType` severance (the default) at ANY length of service:\n * exemption = min(amount, 400 * lastDailyWage, 600,000); `\"retirement\"` payments get none.\n * remainder = amount - exemption. With yearsOfService >= 5: fixed = min(7,000 * years, remainder);\n * percentage expense = 50% of (remainder - fixed), half-up; net = remainder - fixed - percentage,\n * taxed on the separate schedule (5%..35%, no 0% tier). With fewer than 5 years only the remainder\n * is returned in `addedToSection40_1` for the regular computation.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for negative/non-finite money, a non-safe-integer/negative `yearsOfService`,\n * an unknown `paymentType`, or a wage/years value whose scaled satang amount exceeds safe integers.\n *\n * @statute Thailand Revenue Code Section 48(5); Section 42(1) (severance exemption).\n */\nexport function calculateSeparateSheet(\n\tinput: ThSeparateSheetInput = EMPTY_INPUT,\n): ThSeparateSheetBreakdown {\n\tconst rules = TH_2026_PARAMETERS.separateSheet\n\tvalidateMonetaryAmount(input.amount, ThSpecialRegimeField.SeparateSheetAmount)\n\tvalidateMonetaryAmount(input.lastDailyWage, ThSpecialRegimeField.SeparateSheetLastDailyWage)\n\tvalidateSafeIntegerCount(input.yearsOfService, ThSpecialRegimeField.SeparateSheetYears)\n\tconst paymentType = resolveChoice(\n\t\tinput.paymentType,\n\t\tThSeparateSheetPaymentType,\n\t\tThSeparateSheetPaymentType.Severance,\n\t\tThSpecialRegimeField.SeparateSheetPaymentType,\n\t)\n\n\tconst years = input.yearsOfService\n\tconst isEligible = years >= rules.minYearsOfService\n\tconst amountSatang = toSatang(input.amount, ThSpecialRegimeField.SeparateSheetAmount)\n\tconst wageSatang = toSatang(input.lastDailyWage, ThSpecialRegimeField.SeparateSheetLastDailyWage)\n\tconst isSeverance = paymentType === ThSeparateSheetPaymentType.Severance\n\tconst wageCap = isSeverance\n\t\t? multiplySafeInteger(\n\t\t\t\twageSatang,\n\t\t\t\trules.exemptionWageDays,\n\t\t\t\tThSpecialRegimeField.SeparateSheetLastDailyWage,\n\t\t\t)\n\t\t: 0\n\tconst exemption = isSeverance\n\t\t? Math.min(amountSatang, wageCap, toSatang(rules.exemptionCeiling))\n\t\t: 0\n\tconst remainder = amountSatang - exemption\n\tconst fixedCap = multiplySafeInteger(\n\t\ttoSatang(rules.expensePerYearOfService),\n\t\tyears,\n\t\tThSpecialRegimeField.SeparateSheetYears,\n\t)\n\tconst fixed = isEligible ? Math.min(remainder, fixedCap) : 0\n\tconst percentage = isEligible ? applyPercentage(remainder - fixed, rules.remainderExpenseRate) : 0\n\tconst net = fromSatang(isEligible ? remainder - fixed - percentage : 0)\n\n\tconst evaluated = evaluateThBracketSet(net, net, rules.brackets)\n\treturn {\n\t\tamount: input.amount,\n\t\tyearsOfService: years,\n\t\tlastDailyWage: input.lastDailyWage,\n\t\tisEligible,\n\t\taddedToSection40_1: isEligible ? 0 : fromSatang(remainder),\n\t\twageBasedCap: fromSatang(wageCap),\n\t\texemptionCeiling: rules.exemptionCeiling,\n\t\tpaymentType,\n\t\texemption: fromSatang(exemption),\n\t\tremainder: fromSatang(remainder),\n\t\tfixedExpense: fromSatang(fixed),\n\t\tpercentageExpense: fromSatang(percentage),\n\t\tnetTaxable: net,\n\t\tbrackets: evaluated.brackets,\n\t\ttax: evaluated.totalTax,\n\t}\n}\n","import {\n\ttype ThAssessableIncomeInput,\n\tThBracketField,\n\ttype ThDividendTaxCreditBreakdown,\n\ttype ThFinalWithholdingBreakdown,\n\ttype ThRealEstateBreakdown,\n\ttype ThSeparateSheetBreakdown,\n\ttype ThTaxInput,\n} from \"../types\"\nimport { sumThAmounts } from \"../units\"\nimport { calculateDividendTaxCredit } from \"./dividend-credit\"\nimport { resolveSection40_4 } from \"./final-withholding\"\nimport { calculateRealEstateTransfer } from \"./real-estate\"\nimport { buildRegularIncome } from \"./regular-income\"\nimport { calculateSeparateSheet } from \"./separate-sheet\"\n\n/** Outcome of every special regime plus the income left for the regular schedule. */\nexport interface ThSpecialRegimes {\n\t/** Income flowing through the regular progressive schedule (Section 40(1)–(8)). */\n\treadonly regularIncome: ThAssessableIncomeInput\n\t/** Gross amounts taxed outside the regular schedule: final 40(4), eligible 48(5), 48(4). */\n\treadonly grossOutsideRegular: number\n\treadonly finalWithholding: ThFinalWithholdingBreakdown\n\treadonly dividendTaxCredit: ThDividendTaxCreditBreakdown\n\treadonly separateSheet: ThSeparateSheetBreakdown\n\treadonly realEstate: ThRealEstateBreakdown\n}\n\n/**\n * Resolves Section 40(4) elections, the Section 47 bis credit, the Section 48(5) separate sheet,\n * and the Section 48(4) real estate transfer, then assembles the remaining regular income.\n *\n * Math: Regular Section 40(4) = included sources + dividend gross-up; ineligible lump sum joins\n * Section 40(1). Gross outside the regular schedule = final-elected 40(4) + eligible lump sum (or, if\n * ineligible, its severance exemption) + real estate gross transfer value.\n * Units: THB major units; sums performed in integer satang.\n * Throws: TaxValidationError for any invalid special-regime input.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 48(4), 48(5).\n */\nexport function resolveSpecialRegimes(input: ThTaxInput): ThSpecialRegimes {\n\tconst section40_4 = resolveSection40_4(input.income?.section40_4)\n\tconst dividendTaxCredit = calculateDividendTaxCredit(\n\t\tsection40_4.includedDividends,\n\t\tsection40_4.corpTaxRate,\n\t)\n\tconst separateSheet = calculateSeparateSheet(input.separateSheet)\n\tconst realEstate = calculateRealEstateTransfer(input.realEstateTransfer)\n\treturn {\n\t\tregularIncome: buildRegularIncome(input.income, {\n\t\t\tlumpSum: separateSheet.addedToSection40_1,\n\t\t\tsection40_4: section40_4.includedAmount,\n\t\t\tdividendCredit: dividendTaxCredit.credit,\n\t\t}),\n\t\tgrossOutsideRegular: sumThAmounts(\n\t\t\t[\n\t\t\t\tsection40_4.finalWithholding.totalAmount,\n\t\t\t\tseparateSheet.isEligible ? separateSheet.amount : separateSheet.exemption,\n\t\t\t\trealEstate.grossTransferValue,\n\t\t\t],\n\t\t\tThBracketField.GrossIncome,\n\t\t),\n\t\tfinalWithholding: section40_4.finalWithholding,\n\t\tdividendTaxCredit,\n\t\tseparateSheet,\n\t\trealEstate,\n\t}\n}\n","import { TaxValidationError, thb, validateMonetaryAmount } from \"../../core/money\"\nimport type { TaxResult } from \"../../core/system\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThBracketField, type ThBreakdown, ThTaxField, type ThTaxInput } from \"../types\"\nimport { sumThAmounts } from \"../units\"\nimport { calculateAllowances } from \"./allowances\"\nimport { calculateAssessableIncome } from \"./assessable\"\nimport { evaluateThBrackets } from \"./bracket-eval\"\nimport { combineThLiability } from \"./combine\"\nimport { calculateExpenseDeductions } from \"./expenses\"\nimport { calculateMinimumGrossTax } from \"./minimum-tax\"\nimport { resolveSpecialRegimes } from \"./special-regimes\"\n\nfunction validateYear(year?: number): void {\n\tif (year !== undefined && year !== TH_2026_PARAMETERS.taxYear) {\n\t\tthrow new TaxValidationError(\n\t\t\tThTaxField.TaxYear,\n\t\t\tyear,\n\t\t\t\"Unsupported tax year; only 2026 is currently supported\",\n\t\t)\n\t}\n}\n\n/**\n * Executes full Thailand PIT calculation pipeline for ภ.ง.ด.90/91.\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(5).\n */\nexport function runThTaxPipeline(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\tvalidateYear(input.taxYear)\n\tconst filingStatus = input.filingStatus ?? \"single\"\n\tconst withholding = input.withholdingTax ?? 0\n\tvalidateMonetaryAmount(withholding, ThTaxField.WithholdingTax)\n\n\tconst special = resolveSpecialRegimes(input)\n\tconst income = special.regularIncome\n\n\tconst assessable = calculateAssessableIncome(income)\n\tconst expenses = calculateExpenseDeductions(income, assessable)\n\tconst netIncomeAfterExpenses = Math.max(0, assessable.total - expenses.total)\n\n\tconst allowancesRes = calculateAllowances(\n\t\tinput.allowances,\n\t\tfilingStatus,\n\t\tassessable.total,\n\t\texpenses.total,\n\t\tassessable.section40_1,\n\t)\n\n\tconst evalBrackets = evaluateThBrackets(allowancesRes.netTaxableIncome, assessable.total)\n\tconst progressiveTax = evalBrackets.totalTax\n\n\tconst minimumGrossTax = calculateMinimumGrossTax(\n\t\tassessable.grossNonEmploymentIncome,\n\t\tprogressiveTax,\n\t)\n\n\tconst regularTax = minimumGrossTax.wasApplied ? minimumGrossTax.calculatedTax : progressiveTax\n\tconst combined = combineThLiability({\n\t\tregularTax,\n\t\tseparateSheetTax: special.separateSheet.tax,\n\t\trealEstateTax: special.realEstate.tax,\n\t\tfinalWithholdingTax: special.finalWithholding.totalTax,\n\t\tdividendTaxCredit: special.dividendTaxCredit.credit,\n\t\twithholdingTax: withholding,\n\t})\n\tconst grossIncome = sumThAmounts(\n\t\t[assessable.total, special.grossOutsideRegular],\n\t\tThBracketField.GrossIncome,\n\t)\n\tconst effectiveRate = grossIncome > 0 ? combined.totalCombinedTax / grossIncome : 0\n\n\tconst breakdown: ThBreakdown = {\n\t\tassessableIncome: assessable,\n\t\texpenseDeductions: expenses,\n\t\tnetIncomeAfterExpenses,\n\t\tallowances: allowancesRes.breakdown,\n\t\tnetTaxableIncome: allowancesRes.netTaxableIncome,\n\t\tprogressiveTax,\n\t\tprogressiveBrackets: evalBrackets.brackets,\n\t\tminimumGrossTax,\n\t\twithholdingTax: withholding,\n\t\tnetTaxPayable: combined.netTaxPayable,\n\t\tregularTax,\n\t\tseparateSheet: special.separateSheet,\n\t\trealEstate: special.realEstate,\n\t\tfinalWithholding: special.finalWithholding,\n\t\tdividendTaxCredit: special.dividendTaxCredit,\n\t\ttotalCombinedTax: combined.totalCombinedTax,\n\t}\n\n\treturn {\n\t\tjurisdiction: \"TH\",\n\t\ttaxYear: TH_2026_PARAMETERS.taxYear,\n\t\tcurrency: TH_2026_PARAMETERS.currency,\n\t\tgrossIncome: thb(grossIncome, ThBracketField.GrossIncome),\n\t\ttaxableIncome: thb(allowancesRes.netTaxableIncome, ThBracketField.TaxableIncome),\n\t\ttotalTax: thb(combined.totalCombinedTax, ThTaxField.TotalTax),\n\t\teffectiveRate,\n\t\tmarginalRate: evalBrackets.brackets.marginalRate,\n\t\tnetTaxPayable: thb(combined.netTaxPayable, ThTaxField.NetTaxPayable, {\n\t\t\tallowNegative: true,\n\t\t}),\n\t\tbreakdown,\n\t}\n}\n","import type { TaxResult } from \"../core/system\"\nimport { runThTaxPipeline } from \"./stages/pipeline\"\nimport type { ThBreakdown, ThTaxInput } from \"./types\"\n\n/**\n * Calculates Thailand Personal Income Tax (ภ.ง.ด.90/91) under Revenue Code.\n *\n * Defaults to tax year 2026 and single filing status.\n *\n * @param input Taxpayer assessable income, allowances, filing status, and withholding.\n * @returns Fully typed, immutable TaxResult with statutory breakdown.\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 48(1)–(2).\n */\nexport function calculateThTax(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\treturn runThTaxPipeline(input)\n}\n","import type { TaxResult, TaxSystem } from \"../core/system\"\nimport { calculateThTax } from \"./calculate\"\nimport type { ThBreakdown, ThTaxInput } from \"./types\"\n\n/**\n * Thailand Tax System implementation for 2026.\n *\n * Implements TaxSystem contract for `@trajectonomics/tax/th`.\n */\nexport const th: TaxSystem<ThTaxInput, \"THB\", ThBreakdown> = {\n\tjurisdiction: \"TH\",\n\ttaxYear: 2026,\n\tcurrency: \"THB\",\n\tcalculate(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\t\treturn 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+{"version":3,"file":"index.cjs","names":["toMinorUnits","fromMinorUnits","clampCap","clampCap","clampCap","toMinorUnits","evaluateBrackets","fromMinorUnits","clampCap","clampCap","clampCap","clampCap","toMinorUnits","applyPercentage","fromMinorUnits","TaxValidationError","applyGrossUp","applyPercentage","multiplySafeInteger","applyPercentage","roundHalfUp","multiplySafeInteger","applyPercentage","TaxValidationError","thb","rateFraction","multiplySafeInteger","rateFraction","TaxValidationError","rateFraction"],"sources":["../../src/th/parameters-brackets.ts","../../src/th/parameters-special.ts","../../src/th/parameters.ts","../../src/th/types/special-input.ts","../../src/th/units.ts","../../src/th/stages/allowances-donations.ts","../../src/th/stages/allowances-family.ts","../../src/th/stages/allowances-insurance.ts","../../src/th/stages/allowances-retirement.ts","../../src/th/stages/allowances.ts","../../src/th/stages/assessable.ts","../../src/th/stages/bracket-eval.ts","../../src/th/stages/combine.ts","../../src/th/stages/expenses-40-1-2.ts","../../src/th/stages/expenses-40-3.ts","../../src/th/stages/expenses-40-4.ts","../../src/th/stages/electable-expense.ts","../../src/th/stages/expenses-40-5.ts","../../src/th/stages/expenses-40-6.ts","../../src/th/stages/expenses-40-7.ts","../../src/th/stages/expenses-40-8.ts","../../src/th/stages/expenses.ts","../../src/th/stages/minimum-tax.ts","../../src/th/validate.ts","../../src/th/stages/dividend-credit.ts","../../src/th/stages/final-withholding-source.ts","../../src/th/stages/final-withholding.ts","../../src/th/stages/real-estate-expense.ts","../../src/th/stages/real-estate.ts","../../src/th/stages/regular-income.ts","../../src/th/stages/separate-sheet.ts","../../src/th/stages/special-regimes.ts","../../src/th/stages/pipeline.ts","../../src/th/calculate.ts","../../src/th/levy/graph-types.ts","../../src/th/levy/graph-rates.ts","../../src/th/levy/measure-ids.ts","../../src/th/levy/allowances-donations.ts","../../src/th/levy/allowances-fixed.ts","../../src/th/levy/labels.ts","../../src/th/levy/allowances-retirement.ts","../../src/th/levy/allowances.ts","../../src/th/levy/assessable.ts","../../src/th/levy/brackets.ts","../../src/th/levy/expense-item.ts","../../src/th/levy/expenses-business.ts","../../src/th/levy/expenses-contracting.ts","../../src/th/levy/expenses-income.ts","../../src/th/levy/expenses-professions.ts","../../src/th/levy/expenses-rental.ts","../../src/th/levy/expenses.ts","../../src/th/levy/graph.ts","../../src/th/levy/regimes.ts","../../src/th/levy/tallies.ts","../../src/th/levy/emit.ts","../../src/th/system.ts"],"sourcesContent":["import type { TaxBracket } from \"../core/brackets\"\n\n/**\n * Section 48(1) progressive net-income brackets for Tax Year 2026 (THB major units, rates as ratios).\n *\n * @statute Thailand Revenue Code Section 48(1); Royal Decree No. 650.\n */\nexport const TH_2026_BRACKETS: readonly TaxBracket[] = [\n\t{ upTo: 150_000, rate: 0.0 },\n\t{ upTo: 300_000, rate: 0.05 },\n\t{ upTo: 500_000, rate: 0.1 },\n\t{ upTo: 750_000, rate: 0.15 },\n\t{ upTo: 1_000_000, rate: 0.2 },\n\t{ upTo: 2_000_000, rate: 0.25 },\n\t{ upTo: 5_000_000, rate: 0.3 },\n\t{ upTo: null, rate: 0.35 },\n]\n","import { TH_2026_BRACKETS } from \"./parameters-brackets\"\nimport type { ThParameters } from \"./parameters-types\"\n\n/**\n * Section 40(4) final withholding rates for Tax Year 2026.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport const TH_2026_FINAL_WITHHOLDING: ThParameters[\"finalWithholding\"] = {\n\tinterestRate: 0.15,\n\tdividendRate: 0.1,\n\t// Assumption: the issue gives no digital asset rate; 15% mirrors interest.\n\tdigitalAssetRate: 0.15,\n}\n\n/**\n * Section 48(5) separate sheet parameters for Tax Year 2026: exemption, expenses, and schedule.\n * The schedule is the Section 48(1) ladder without its 0% tier (same upper bounds and rates).\n *\n * @statute Thailand Revenue Code Section 48(5), Section 42(1).\n */\nexport const TH_2026_SEPARATE_SHEET: ThParameters[\"separateSheet\"] = {\n\tminYearsOfService: 5,\n\texemptionWageDays: 400,\n\texemptionCeiling: 600_000,\n\texpensePerYearOfService: 7_000,\n\tremainderExpenseRate: 0.5,\n\tbrackets: TH_2026_BRACKETS.filter((bracket) => bracket.rate > 0),\n}\n\n/**\n * Section 48(4) real estate transfer parameters for Tax Year 2026: the commercial holding-year\n * expense table, the flat inheritance/gift rate, the 10-year holding cap, the annualised schedule\n * (no 0% tier, per the Revenue Department's worked examples), and the 20% tax cap.\n *\n * @statute Thailand Revenue Code Section 48(4), Ministerial Regulation No. 126.\n */\nexport const TH_2026_REAL_ESTATE: ThParameters[\"realEstate\"] = {\n\texpenseTable: [\n\t\t{ minYears: 1, rate: 0.92 },\n\t\t{ minYears: 2, rate: 0.84 },\n\t\t{ minYears: 3, rate: 0.77 },\n\t\t{ minYears: 4, rate: 0.71 },\n\t\t{ minYears: 5, rate: 0.65 },\n\t\t{ minYears: 6, rate: 0.6 },\n\t\t{ minYears: 7, rate: 0.55 },\n\t\t{ minYears: 8, rate: 0.5 },\n\t],\n\tinheritanceExpenseRate: 0.5,\n\tmaxHoldingYears: 10,\n\tbrackets: TH_2026_SEPARATE_SHEET.brackets,\n\ttaxCapRate: 0.2,\n}\n","import { TH_2026_BRACKETS } from \"./parameters-brackets\"\nimport {\n\tTH_2026_FINAL_WITHHOLDING,\n\tTH_2026_REAL_ESTATE,\n\tTH_2026_SEPARATE_SHEET,\n} from \"./parameters-special\"\nimport type { ThParameters } from \"./parameters-types\"\n\n/**\n * Thailand Statutory Tax Parameters for Tax Year 2026 (Revenue Code ภ.ง.ด.90/91).\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(5); Royal Decrees No. 11, 650.\n */\nexport const TH_2026_PARAMETERS: ThParameters = {\n\ttaxYear: 2026,\n\tcurrency: \"THB\",\n\texpenses: {\n\t\tsection40_1_2: { rate: 0.5, ceiling: 100_000 },\n\t\tsection40_3: { rate: 0.5, ceiling: 100_000 },\n\t\tsection40_4: { rate: 0.0 },\n\t\tsection40_5: {\n\t\t\tbuilding: 0.3,\n\t\t\tagriculturalLand: 0.2,\n\t\t\tnonAgriculturalLand: 0.15,\n\t\t\tvehicles: 0.3,\n\t\t\tother: 0.1,\n\t\t},\n\t\tsection40_6: {\n\t\t\tmedical: 0.6,\n\t\t\tother: 0.3,\n\t\t},\n\t\tsection40_7: { rate: 0.6 },\n\t\tsection40_8: {\n\t\t\tgeneralRate: 0.6,\n\t\t\tentertainerFirstTierRate: 0.6,\n\t\t\tentertainerFirstTierThreshold: 300_000,\n\t\t\tentertainerSecondTierRate: 0.4,\n\t\t\tentertainerCeiling: 600_000,\n\t\t},\n\t},\n\tallowances: {\n\t\tpersonal: 60_000,\n\t\tspouse: 60_000,\n\t\tchild: {\n\t\t\tbasePerChild: 30_000,\n\t\t\tbonusSecondPlusBorn2018OrLater: 30_000,\n\t\t\tbonusCutoffYear: 2018,\n\t\t},\n\t\tparent: {\n\t\t\tperPerson: 30_000,\n\t\t\tmaxCount: 4,\n\t\t},\n\t\tdisabledPerPerson: 60_000,\n\t\tsocialSecurityFundCeiling: 10_500,\n\t\tlifeInsurance: {\n\t\t\tcombinedCeiling: 100_000,\n\t\t\thealthCeiling: 25_000,\n\t\t},\n\t\tparentHealthInsuranceCeiling: 15_000,\n\t\tspouseLifeInsuranceCeiling: 10_000,\n\t\tmortgageInterestCeiling: 100_000,\n\t\tretirementCluster: {\n\t\t\tcombinedCeiling: 500_000,\n\t\t\trmf: { maxRate: 0.3, ceiling: 500_000 },\n\t\t\tssf: { maxRate: 0.3, ceiling: 200_000 },\n\t\t\tpvd: { maxRate: 0.15, ceiling: 500_000 },\n\t\t\tgpf: { maxRate: 0.3, ceiling: 500_000 },\n\t\t\tnsf: { ceiling: 30_000 },\n\t\t\tpensionLifeInsurance: { maxRate: 0.15, ceiling: 200_000 },\n\t\t},\n\t\tthaiEsg: { maxRate: 0.3, ceiling: 300_000 },\n\t\tdonations: {\n\t\t\tdonation2xMultiplier: 2,\n\t\t\tdonation2xMaxRate: 0.1,\n\t\t\tdonation1xMaxRate: 0.1,\n\t\t},\n\t},\n\tbrackets: TH_2026_BRACKETS,\n\tminimumGrossTax: {\n\t\trate: 0.005,\n\t\tincomeThreshold: 120_000,\n\t\ttaxThreshold: 5_000,\n\t},\n\tfinalWithholding: TH_2026_FINAL_WITHHOLDING,\n\tseparateSheet: TH_2026_SEPARATE_SHEET,\n\trealEstate: TH_2026_REAL_ESTATE,\n}\n","/**\n * Election values for a Section 40(4) source: keep source withholding as final tax, or include\n * the income in the regular progressive computation. Plain `\"final\"`/`\"include\"` strings are\n * accepted wherever {@link ThFinalWithholdingElection} is expected.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport const ThFinalWithholdingElection = {\n\tFinal: \"final\",\n\tInclude: \"include\",\n} as const\n\n/** Union of {@link ThFinalWithholdingElection} values. */\nexport type ThFinalWithholdingElection =\n\t(typeof ThFinalWithholdingElection)[keyof typeof ThFinalWithholdingElection]\n\n/**\n * Section 40(4) interest or digital asset income with an optional final withholding election.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport interface ThSection40_4Source {\n\t/** Gross amount received, in THB (non-negative, finite). */\n\treadonly amount: number\n\t/** Defaults to `\"include\"`. */\n\treadonly election?: ThFinalWithholdingElection\n}\n\n/**\n * Section 40(4) dividend income with election and optional Thai corporate tax rate.\n * Units: THB major units; `corpTaxRate` is a ratio.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis.\n */\nexport interface ThSection40_4Dividend extends ThSection40_4Source {\n\t/** Corporate income tax rate in [0, 1) paid by the distributing company (Section 47 bis). */\n\treadonly corpTaxRate?: number\n}\n\n/**\n * Structured Section 40(4) input splitting interest, dividends, and digital assets.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 40(4).\n */\nexport interface ThSection40_4Input {\n\t/** Other Section 40(4) income always included in regular brackets. */\n\treadonly amount?: number\n\t/** Interest; a bare number means included in regular brackets. */\n\treadonly interest?: number | ThSection40_4Source\n\t/** Dividends; a bare number means included, with no Section 47 bis credit. */\n\treadonly dividends?: number | ThSection40_4Dividend\n\t/** Digital asset income; a bare number means included in regular brackets. */\n\treadonly digitalAssets?: number | ThSection40_4Source\n}\n\n/**\n * Kind of Section 48(5) lump sum. Only labour-law `\"severance\"` carries the 400-day / 600,000 THB\n * exemption; other `\"retirement\"` payments (e.g. a pension fund lump sum) get none.\n * Plain `\"severance\"`/`\"retirement\"` strings are accepted wherever\n * {@link ThSeparateSheetPaymentType} is expected.\n *\n * @statute Thailand Revenue Code Section 48(5); Section 42(1) (severance exemption).\n */\nexport const ThSeparateSheetPaymentType = {\n\tSeverance: \"severance\",\n\tRetirement: \"retirement\",\n} as const\n\n/** Union of {@link ThSeparateSheetPaymentType} values. */\nexport type ThSeparateSheetPaymentType =\n\t(typeof ThSeparateSheetPaymentType)[keyof typeof ThSeparateSheetPaymentType]\n\n/**\n * Section 48(5) one-time severance or retirement lump sum.\n * Units: THB major units; `yearsOfService` is a count.\n *\n * @statute Thailand Revenue Code Section 48(5), Section 42(1).\n */\nexport interface ThSeparateSheetInput {\n\t/** Lump sum received, in THB. */\n\treadonly amount: number\n\t/** Completed years of service (non-negative safe integer; callers round part-years up). */\n\treadonly yearsOfService: number\n\t/** Last daily wage in THB, basis for the 400-day exemption. */\n\treadonly lastDailyWage: number\n\t/** Defaults to `\"severance\"`; `\"retirement\"` payments receive no exemption. */\n\treadonly paymentType?: ThSeparateSheetPaymentType\n}\n\n/**\n * How a Section 48(4) property was acquired. Inherited or gifted property takes a flat 50%\n * expense; commercially acquired (or other) property takes the holding-year table. The two are\n * never combined. Plain `\"commercial\"`/`\"inheritance_or_gift\"` strings are accepted wherever\n * {@link ThRealEstateAcquisitionType} is expected.\n *\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport const ThRealEstateAcquisitionType = {\n\tCommercial: \"commercial\",\n\tInheritanceOrGift: \"inheritance_or_gift\",\n} as const\n\n/** Union of {@link ThRealEstateAcquisitionType} values. */\nexport type ThRealEstateAcquisitionType =\n\t(typeof ThRealEstateAcquisitionType)[keyof typeof ThRealEstateAcquisitionType]\n\n/**\n * Which expense deduction a Section 48(4) computation used, reported in the breakdown.\n *\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport const ThRealEstateExpenseBasis = {\n\tHoldingPeriodTable: \"holding_period_table\",\n\tFlatInheritance: \"flat_inheritance\",\n} as const\n\n/** Union of {@link ThRealEstateExpenseBasis} values. */\nexport type ThRealEstateExpenseBasis =\n\t(typeof ThRealEstateExpenseBasis)[keyof typeof ThRealEstateExpenseBasis]\n\n/**\n * Section 48(4) real estate transfer subject to separate computation.\n * Units: THB major units; `holdingYears` is a count.\n *\n * @statute Thailand Revenue Code Section 48(4).\n */\nexport interface ThRealEstateTransferInput {\n\t/**\n\t * Official appraised value in THB (ราคาประเมินทุนทรัพย์, Section 49 bis), not the actual sale\n\t * price.\n\t */\n\treadonly grossTransferValue: number\n\t/**\n\t * Years the property was held (positive safe integer). Callers round part-years up; the\n\t * calculation counts at most 10 years.\n\t */\n\treadonly holdingYears: number\n\t/** Defaults to `\"commercial\"`; `\"inheritance_or_gift\"` uses a flat 50% expense. */\n\treadonly acquisitionType?: ThRealEstateAcquisitionType\n}\n","import { fromMinorUnits, toMinorUnits } from \"../core/money\"\nimport { TH_2026_PARAMETERS } from \"./parameters\"\n\n/**\n * Converts a THB major-unit amount to integer satang.\n *\n * Purpose: Single THB-bound entry point so stages never repeat the currency threading.\n * Math: Decimal-exact conversion via `toMinorUnits` (half away from zero beyond 2 decimals).\n * Units: THB major units in, integer satang out.\n * Throws: TaxValidationError if the amount is negative (unless allowed), non-finite, or unsafe.\n *\n * @param amount Amount in THB.\n * @param field Diagnostic field name reported on failure.\n * @statute Thailand Revenue Code Section 40 (amounts expressed in baht).\n */\nexport function toSatang(amount: number, field?: string): number {\n\treturn toMinorUnits(amount, TH_2026_PARAMETERS.currency, field)\n}\n\n/**\n * Converts integer satang back to THB major units.\n *\n * Purpose: Counterpart of {@link toSatang}.\n * Math: `satang / 100`, fixed to two decimals.\n * Units: Integer satang in, THB major units out.\n * Throws: TaxValidationError if the input is not a safe integer (or is negative without\n * `allowNegative`).\n *\n * @param satang Integer satang.\n * @param field Diagnostic field name reported on failure.\n * @param options Set `allowNegative` for refund balances.\n * @statute Thailand Revenue Code Section 40 (amounts expressed in baht).\n */\nexport function fromSatang(\n\tsatang: number,\n\tfield?: string,\n\toptions?: { readonly allowNegative?: boolean },\n): number {\n\treturn fromMinorUnits(satang, TH_2026_PARAMETERS.currency, field, options)\n}\n\n/**\n * Sums non-negative THB amounts exactly in integer satang.\n *\n * Purpose: Avoids binary float drift when aggregating gross amounts.\n * Math: Converts each amount to satang, adds, converts back to major units.\n * Units: THB major units in and out.\n * Throws: TaxValidationError if any amount is negative or non-finite, or the sum is not a safe integer.\n *\n * @param values Amounts in THB.\n * @param field Diagnostic field name reported on failure.\n * @statute Thailand Revenue Code Section 40 (gross income aggregation).\n */\nexport function sumThAmounts(values: readonly number[], field?: string): number {\n\treturn fromSatang(\n\t\tvalues.reduce((sum, value) => sum + toSatang(value, field), 0),\n\t\tfield,\n\t)\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField, type ThDonationsBreakdown } from \"../types\"\n\nexport interface ThDonationAllowancesResult {\n\treadonly breakdown: ThDonationsBreakdown\n\treadonly allowedDonationsTotal: number\n\treadonly netTaxableIncome: number\n}\n\n/**\n * Calculates qualified 2x and general 1x donation allowances.\n *\n * Math: 2x donations capped at 10% of net before donations; 1x donations capped at 10% of remaining net.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 47(7); Royal Decrees No. 428, 558.\n */\nexport function calculateDonationAllowances(\n\tdonation2x: number | undefined,\n\tdonation1x: number | undefined,\n\tnetBeforeDonations: number,\n): ThDonationAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances.donations\n\tconst net = Math.max(0, netBeforeDonations)\n\n\tconst raw2x = donation2x ?? 0\n\tvalidateMonetaryAmount(raw2x, ThAllowanceField.Donation2x)\n\tconst eligible2x = raw2x * p.donation2xMultiplier\n\tconst cap2x = Math.floor(net * p.donation2xMaxRate)\n\tconst allowed2x = Math.min(eligible2x, cap2x)\n\tconst clamped2x: ClampedAmount = {\n\t\trequested: raw2x,\n\t\tallowed: allowed2x,\n\t\tcap: cap2x,\n\t\twasClamped: eligible2x > cap2x,\n\t}\n\n\tconst remainingNet = Math.max(0, net - allowed2x)\n\tconst raw1x = donation1x ?? 0\n\tvalidateMonetaryAmount(raw1x, ThAllowanceField.Donation1x)\n\tconst cap1x = Math.floor(remainingNet * p.donation1xMaxRate)\n\tconst allowed1x = Math.min(raw1x, cap1x)\n\tconst clamped1x: ClampedAmount = {\n\t\trequested: raw1x,\n\t\tallowed: allowed1x,\n\t\tcap: cap1x,\n\t\twasClamped: raw1x > cap1x,\n\t}\n\n\tconst breakdown: ThDonationsBreakdown = {\n\t\tdonation2x: clamped2x,\n\t\tdonation1x: clamped1x,\n\t\ttotal: allowed2x + allowed1x,\n\t}\n\n\tconst netTaxableIncome = Math.max(0, remainingNet - allowed1x)\n\n\treturn {\n\t\tbreakdown,\n\t\tallowedDonationsTotal: breakdown.total,\n\t\tnetTaxableIncome,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAllowanceField,\n\ttype ThAllowancesInput,\n\ttype ThChild,\n\ttype ThChildrenInput,\n\ttype ThFilingStatus,\n\ttype ThParentsInput,\n} from \"../types\"\n\nexport interface ThFamilyAllowancesResult {\n\treadonly personal: ClampedAmount\n\treadonly spouse: ClampedAmount\n\treadonly children: ClampedAmount\n\treadonly parents: ClampedAmount\n\treadonly disabled: ClampedAmount\n}\n\nconst unclamped = (n: number): ClampedAmount => ({\n\trequested: n,\n\tallowed: n,\n\tcap: n,\n\twasClamped: false,\n})\n\nfunction countBonusChildren(children: readonly ThChild[], cutoff: number): number {\n\tconst sorted = [...children].sort((a, b) => (a.birthYear ?? 0) - (b.birthYear ?? 0))\n\tlet bonus = 0\n\tfor (let i = 1; i < sorted.length; i++) {\n\t\tif ((sorted[i]?.birthYear ?? 0) >= cutoff) bonus++\n\t}\n\treturn bonus\n}\n\nfunction computeChildAllowance(children: ThAllowancesInput[\"children\"]): ClampedAmount {\n\tif (!children) return unclamped(0)\n\tconst p = TH_2026_PARAMETERS.allowances.child\n\tif (Array.isArray(children)) {\n\t\tconst bonus = countBonusChildren(children, p.bonusCutoffYear)\n\t\treturn unclamped(children.length * p.basePerChild + bonus * p.bonusSecondPlusBorn2018OrLater)\n\t}\n\tconst counts = children as ThChildrenInput\n\tvalidateMonetaryAmount(counts.totalCount ?? 0, ThAllowanceField.Children)\n\tconst count = Math.max(0, Math.floor(counts.totalCount ?? 0))\n\tconst bonusReq = Math.max(0, Math.floor(counts.secondPlusBorn2018OrLaterCount ?? 0))\n\tconst bonus = Math.min(bonusReq, Math.max(0, count - 1))\n\treturn unclamped(count * p.basePerChild + bonus * p.bonusSecondPlusBorn2018OrLater)\n}\n\nfunction computeParentCount(\n\tparents: ThParentsInput | number | undefined,\n\tstatus: ThFilingStatus,\n): number {\n\tif (parents === undefined) return 0\n\tif (typeof parents === \"number\") {\n\t\tvalidateMonetaryAmount(parents, ThAllowanceField.Parents)\n\t\treturn Math.floor(parents)\n\t}\n\tlet count = (parents.taxpayerFather ? 1 : 0) + (parents.taxpayerMother ? 1 : 0)\n\tif (status === \"married_no_income_spouse\") {\n\t\tcount += (parents.spouseFather ? 1 : 0) + (parents.spouseMother ? 1 : 0)\n\t}\n\treturn count\n}\n\n/**\n * Calculates family allowances (personal, spouse, children, parents, disabled).\n *\n * @statute Thailand Revenue Code Section 47(1)(a)–(f).\n */\nexport function calculateFamilyAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n): ThFamilyAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances\n\tconst personalReq = input.personal ?? p.personal\n\tconst personal = clampCap(personalReq, p.personal, ThAllowanceField.Personal)\n\n\tconst isSpouseEligible =\n\t\tfilingStatus === \"married_no_income_spouse\" || filingStatus === \"married_joint\"\n\tconst spouseRequested = input.spouse ?? (isSpouseEligible ? p.spouse : 0)\n\tconst spouse = isSpouseEligible\n\t\t? clampCap(spouseRequested, p.spouse, ThAllowanceField.Spouse)\n\t\t: {\n\t\t\t\trequested: spouseRequested,\n\t\t\t\tallowed: 0,\n\t\t\t\tcap: 0,\n\t\t\t\twasClamped: spouseRequested > 0,\n\t\t\t}\n\n\tconst children = computeChildAllowance(input.children)\n\tconst parentCount = computeParentCount(input.parents, filingStatus)\n\tconst parentsRequested = parentCount * p.parent.perPerson\n\tconst parents = clampCap(\n\t\tparentsRequested,\n\t\tp.parent.perPerson * p.parent.maxCount,\n\t\tThAllowanceField.Parents,\n\t)\n\n\tconst disabledRequested = (input.disabledCareCount ?? 0) * p.disabledPerPerson\n\tvalidateMonetaryAmount(disabledRequested, ThAllowanceField.Disabled)\n\tconst disabled = unclamped(disabledRequested)\n\n\treturn { personal, spouse, children, parents, disabled }\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField, type ThAllowancesInput, type ThFilingStatus } from \"../types\"\n\nexport interface ThInsuranceAllowancesResult {\n\treadonly socialSecurity: ClampedAmount\n\treadonly lifeInsurance: ClampedAmount\n\treadonly parentHealthInsurance: ClampedAmount\n\treadonly spouseLifeInsurance: ClampedAmount\n\treadonly mortgageInterest: ClampedAmount\n}\n\n/**\n * Calculates insurance, social security, and housing mortgage interest allowances.\n *\n * @statute Thailand Revenue Code Section 47(1)(d), (g), (h), (j).\n */\nexport function calculateInsuranceAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n): ThInsuranceAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances\n\n\tconst socialSecurity = clampCap(\n\t\tinput.socialSecurity ?? 0,\n\t\tp.socialSecurityFundCeiling,\n\t\tThAllowanceField.SocialSecurity,\n\t)\n\n\tconst healthClamped = clampCap(\n\t\tinput.healthInsurance ?? 0,\n\t\tp.lifeInsurance.healthCeiling,\n\t\tThAllowanceField.HealthInsurance,\n\t)\n\tconst rawLife = input.lifeInsurance ?? 0\n\tif (input.lifeInsurance !== undefined) {\n\t\tvalidateMonetaryAmount(rawLife, ThAllowanceField.LifeHealthCombined)\n\t}\n\tconst lifeCombinedRequested = rawLife + (input.healthInsurance ?? 0)\n\tconst lifeEffectiveRequested = rawLife + healthClamped.allowed\n\tconst lifeCombined = clampCap(\n\t\tlifeEffectiveRequested,\n\t\tp.lifeInsurance.combinedCeiling,\n\t\tThAllowanceField.LifeHealthCombined,\n\t)\n\tconst lifeInsurance: ClampedAmount = {\n\t\trequested: lifeCombinedRequested,\n\t\tallowed: lifeCombined.allowed,\n\t\tcap: p.lifeInsurance.combinedCeiling,\n\t\twasClamped: lifeCombinedRequested > lifeCombined.allowed,\n\t}\n\n\tconst parentHealthInsurance = clampCap(\n\t\tinput.parentHealthInsurance ?? 0,\n\t\tp.parentHealthInsuranceCeiling,\n\t\tThAllowanceField.ParentHealthInsurance,\n\t)\n\n\tconst isSpouseEligible = filingStatus === \"married_no_income_spouse\"\n\tconst spouseLifeReq = input.spouseLifeInsurance ?? 0\n\tconst spouseLifeInsurance: ClampedAmount = isSpouseEligible\n\t\t? clampCap(spouseLifeReq, p.spouseLifeInsuranceCeiling, ThAllowanceField.SpouseLifeInsurance)\n\t\t: {\n\t\t\t\trequested: spouseLifeReq,\n\t\t\t\tallowed: 0,\n\t\t\t\tcap: 0,\n\t\t\t\twasClamped: spouseLifeReq > 0,\n\t\t\t}\n\n\tconst mortgageInterest = clampCap(\n\t\tinput.mortgageInterest ?? 0,\n\t\tp.mortgageInterestCeiling,\n\t\tThAllowanceField.MortgageInterest,\n\t)\n\n\treturn {\n\t\tsocialSecurity,\n\t\tlifeInsurance,\n\t\tparentHealthInsurance,\n\t\tspouseLifeInsurance,\n\t\tmortgageInterest,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAllowanceField,\n\ttype ThAllowancesInput,\n\ttype ThRetirementClusterBreakdown,\n} from \"../types\"\n\nexport interface ThRetirementAllowancesResult {\n\treadonly retirementCluster: ThRetirementClusterBreakdown\n\treadonly thaiEsg: ClampedAmount\n\treadonly allowedClusterTotal: number\n\treadonly allowedThaiEsgTotal: number\n}\n\n/**\n * Calculates Retirement Cluster and ThaiESG allowances.\n *\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport function calculateRetirementAllowances(\n\tinput: ThAllowancesInput = {},\n\tassessableIncome: number,\n\twageBase: number,\n): ThRetirementAllowancesResult {\n\tconst p = TH_2026_PARAMETERS.allowances.retirementCluster\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst wage = Math.max(wageBase, 0)\n\n\tconst rmf = clampCap(\n\t\tinput.rmf ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.rmf.maxRate,\n\t\t\tceiling: p.rmf.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.Rmf,\n\t)\n\tconst ssf = clampCap(\n\t\tinput.ssf ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.ssf.maxRate,\n\t\t\tceiling: p.ssf.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.Ssf,\n\t)\n\tconst pvd = clampCap(\n\t\tinput.pvd ?? 0,\n\t\t{ base: wage, rate: p.pvd.maxRate, ceiling: p.pvd.ceiling, currency },\n\t\tThAllowanceField.Pvd,\n\t)\n\tconst gpf = clampCap(\n\t\tinput.gpf ?? 0,\n\t\t{ base: wage, rate: p.gpf.maxRate, ceiling: p.gpf.ceiling, currency },\n\t\tThAllowanceField.Gpf,\n\t)\n\tconst nsf = clampCap(input.nsf ?? 0, p.nsf.ceiling, ThAllowanceField.Nsf)\n\tconst pensionLifeInsurance = clampCap(\n\t\tinput.pensionLifeInsurance ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: p.pensionLifeInsurance.maxRate,\n\t\t\tceiling: p.pensionLifeInsurance.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.PensionLife,\n\t)\n\n\tconst individualSum =\n\t\trmf.allowed +\n\t\tssf.allowed +\n\t\tpvd.allowed +\n\t\tgpf.allowed +\n\t\tnsf.allowed +\n\t\tpensionLifeInsurance.allowed\n\tconst combined = clampCap(individualSum, p.combinedCeiling, ThAllowanceField.RetirementCluster)\n\n\tconst retirementCluster: ThRetirementClusterBreakdown = {\n\t\trmf,\n\t\tssf,\n\t\tpvd,\n\t\tgpf,\n\t\tnsf,\n\t\tpensionLifeInsurance,\n\t\tcombined,\n\t}\n\n\tconst thaiEsgParam = TH_2026_PARAMETERS.allowances.thaiEsg\n\tconst thaiEsg = clampCap(\n\t\tinput.thaiEsg ?? 0,\n\t\t{\n\t\t\tbase: assessableIncome,\n\t\t\trate: thaiEsgParam.maxRate,\n\t\t\tceiling: thaiEsgParam.ceiling,\n\t\t\tcurrency,\n\t\t},\n\t\tThAllowanceField.ThaiEsg,\n\t)\n\n\treturn {\n\t\tretirementCluster,\n\t\tthaiEsg,\n\t\tallowedClusterTotal: combined.allowed,\n\t\tallowedThaiEsgTotal: thaiEsg.allowed,\n\t}\n}\n","import type { ThAllowancesBreakdown, ThAllowancesInput, ThFilingStatus } from \"../types\"\nimport { calculateDonationAllowances } from \"./allowances-donations\"\nimport { calculateFamilyAllowances } from \"./allowances-family\"\nimport { calculateInsuranceAllowances } from \"./allowances-insurance\"\nimport { calculateRetirementAllowances } from \"./allowances-retirement\"\n\nexport interface ThAllowancesResult {\n\treadonly breakdown: ThAllowancesBreakdown\n\treadonly netTaxableIncome: number\n}\n\n/**\n * Aggregates all personal, family, insurance, retirement, and donation allowances.\n *\n * @statute Thailand Revenue Code Section 47.\n */\nexport function calculateAllowances(\n\tinput: ThAllowancesInput = {},\n\tfilingStatus: ThFilingStatus = \"single\",\n\tassessableTotal: number,\n\texpensesTotal: number,\n\twageBase: number,\n): ThAllowancesResult {\n\tconst fam = calculateFamilyAllowances(input, filingStatus)\n\tconst ins = calculateInsuranceAllowances(input, filingStatus)\n\tconst ret = calculateRetirementAllowances(input, assessableTotal, wageBase)\n\n\tconst nonDonationTotal =\n\t\tfam.personal.allowed +\n\t\tfam.spouse.allowed +\n\t\tfam.children.allowed +\n\t\tfam.parents.allowed +\n\t\tfam.disabled.allowed +\n\t\tins.socialSecurity.allowed +\n\t\tins.lifeInsurance.allowed +\n\t\tins.parentHealthInsurance.allowed +\n\t\tins.spouseLifeInsurance.allowed +\n\t\tins.mortgageInterest.allowed +\n\t\tret.allowedClusterTotal +\n\t\tret.allowedThaiEsgTotal\n\n\tconst netBeforeDonations = Math.max(0, assessableTotal - expensesTotal - nonDonationTotal)\n\tconst don = calculateDonationAllowances(input.donation2x, input.donation1x, netBeforeDonations)\n\n\tconst total = nonDonationTotal + don.allowedDonationsTotal\n\n\tconst breakdown: ThAllowancesBreakdown = {\n\t\tpersonal: fam.personal,\n\t\tspouse: fam.spouse,\n\t\tchildren: fam.children,\n\t\tparents: fam.parents,\n\t\tdisabled: fam.disabled,\n\t\tsocialSecurity: ins.socialSecurity,\n\t\tlifeInsurance: ins.lifeInsurance,\n\t\tparentHealthInsurance: ins.parentHealthInsurance,\n\t\tspouseLifeInsurance: ins.spouseLifeInsurance,\n\t\tmortgageInterest: ins.mortgageInterest,\n\t\tretirementCluster: ret.retirementCluster,\n\t\tthaiEsg: ret.thaiEsg,\n\t\tdonations: don.breakdown,\n\t\ttotal,\n\t}\n\n\treturn {\n\t\tbreakdown,\n\t\tnetTaxableIncome: don.netTaxableIncome,\n\t}\n}\n","import { validateMonetaryAmount } from \"../../core/money\"\nimport {\n\tThAssessableField,\n\ttype ThAssessableIncomeBreakdown,\n\ttype ThAssessableIncomeInput,\n\ttype ThExpenseElectableIncome,\n\ttype ThSection40_5Input,\n\ttype ThSection40_6Input,\n\ttype ThSection40_8Input,\n} from \"../types\"\n\nexport function extractElectableAmount(\n\tval: number | ThExpenseElectableIncome | undefined,\n\tfield: string,\n): number {\n\tif (val === undefined) return 0\n\tconst amount = typeof val === \"number\" ? val : val.amount\n\tvalidateMonetaryAmount(amount, field)\n\tif (typeof val === \"object\" && val.actualExpense !== undefined) {\n\t\tvalidateMonetaryAmount(val.actualExpense, `${field}.actualExpense`)\n\t}\n\treturn amount\n}\n\nfunction sumSection40_5(input: ThSection40_5Input | undefined): number {\n\tif (!input) return 0\n\treturn (\n\t\textractElectableAmount(input.building, ThAssessableField.Section40_5_Building) +\n\t\textractElectableAmount(input.agriculturalLand, ThAssessableField.Section40_5_AgriculturalLand) +\n\t\textractElectableAmount(\n\t\t\tinput.nonAgriculturalLand,\n\t\t\tThAssessableField.Section40_5_NonAgriculturalLand,\n\t\t) +\n\t\textractElectableAmount(input.vehicles, ThAssessableField.Section40_5_Vehicles) +\n\t\textractElectableAmount(input.other, ThAssessableField.Section40_5_Other)\n\t)\n}\n\nfunction sumSection40_6(input: ThSection40_6Input | undefined): number {\n\tif (!input) return 0\n\treturn (\n\t\textractElectableAmount(input.medical, ThAssessableField.Section40_6_Medical) +\n\t\textractElectableAmount(input.law, ThAssessableField.Section40_6_Law) +\n\t\textractElectableAmount(input.engineering, ThAssessableField.Section40_6_Engineering) +\n\t\textractElectableAmount(input.architecture, ThAssessableField.Section40_6_Architecture) +\n\t\textractElectableAmount(input.accounting, ThAssessableField.Section40_6_Accounting) +\n\t\textractElectableAmount(input.fineArts, ThAssessableField.Section40_6_FineArts) +\n\t\textractElectableAmount(input.other, ThAssessableField.Section40_6_Other)\n\t)\n}\n\nfunction sumSection40_8(\n\tinput: number | ThExpenseElectableIncome | ThSection40_8Input | undefined,\n): number {\n\tif (input === undefined) return 0\n\tif (typeof input === \"number\" || \"amount\" in input) {\n\t\treturn extractElectableAmount(\n\t\t\tinput as number | ThExpenseElectableIncome,\n\t\t\tThAssessableField.Section40_8,\n\t\t)\n\t}\n\treturn (\n\t\textractElectableAmount(input.general, ThAssessableField.Section40_8_General) +\n\t\textractElectableAmount(input.entertainer, ThAssessableField.Section40_8_Entertainer)\n\t)\n}\n\n/**\n * Normalizes and validates assessable income across Section 40(1)–40(8).\n *\n * @statute Thailand Revenue Code Section 40(1)–(8).\n */\nexport function calculateAssessableIncome(\n\tinput: ThAssessableIncomeInput = {},\n): ThAssessableIncomeBreakdown {\n\tconst s1 = extractElectableAmount(input.section40_1, ThAssessableField.Section40_1)\n\tconst s2 = extractElectableAmount(input.section40_2, ThAssessableField.Section40_2)\n\tconst s3 = extractElectableAmount(input.section40_3, ThAssessableField.Section40_3)\n\tconst s4 = extractElectableAmount(\n\t\ttypeof input.section40_4 === \"number\" ? input.section40_4 : input.section40_4?.amount,\n\t\tThAssessableField.Section40_4,\n\t)\n\tconst s5 = sumSection40_5(input.section40_5)\n\tconst s6 = sumSection40_6(input.section40_6)\n\tconst s7 = extractElectableAmount(input.section40_7, ThAssessableField.Section40_7)\n\tconst s8 = sumSection40_8(input.section40_8)\n\n\tconst total = s1 + s2 + s3 + s4 + s5 + s6 + s7 + s8\n\tconst grossNonEmploymentIncome = s2 + s3 + s4 + s5 + s6 + s7 + s8\n\n\treturn {\n\t\tsection40_1: s1,\n\t\tsection40_2: s2,\n\t\tsection40_3: s3,\n\t\tsection40_4: s4,\n\t\tsection40_5: s5,\n\t\tsection40_6: s6,\n\t\tsection40_7: s7,\n\t\tsection40_8: s8,\n\t\ttotal,\n\t\tgrossNonEmploymentIncome,\n\t}\n}\n","import {\n\ttype BracketEvaluationResult,\n\tevaluateBrackets,\n\ttype TaxBracket,\n} from \"../../core/brackets\"\nimport { fromMinorUnits, toMinorUnits } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThBracketField } from \"../types\"\n\n/**\n * Evaluates an arbitrary Thai statutory bracket schedule (major-unit bounds) in minor units.\n *\n * Math: Converts bounds and incomes to satang, slices through `evaluateBrackets`, converts back.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if incomes are negative or non-finite.\n *\n * @statute Thailand Revenue Code Sections 48(1), 48(4), 48(5).\n */\nexport function evaluateThBracketSet(\n\ttaxableIncome: number,\n\tgrossIncome: number,\n\tbrackets: readonly TaxBracket[],\n): {\n\ttotalTax: number\n\tbrackets: BracketEvaluationResult\n} {\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst minorBrackets = brackets.map((b) => ({\n\t\tupTo: b.upTo === null ? null : toMinorUnits(b.upTo, currency),\n\t\trate: b.rate,\n\t}))\n\tconst taxableMinor = toMinorUnits(taxableIncome, currency, ThBracketField.TaxableIncome)\n\tconst grossMinor = toMinorUnits(grossIncome, currency, ThBracketField.GrossIncome)\n\tconst res = evaluateBrackets(taxableMinor, minorBrackets, grossMinor)\n\n\tconst slices = res.slices.map((s) => ({\n\t\tbracketIndex: s.bracketIndex,\n\t\tlowerBound: fromMinorUnits(s.lowerBound, currency),\n\t\tupperBound: s.upperBound !== null ? fromMinorUnits(s.upperBound, currency) : null,\n\t\trate: s.rate,\n\t\ttaxableAmount: fromMinorUnits(s.taxableAmount, currency),\n\t\ttax: fromMinorUnits(s.tax, currency),\n\t}))\n\n\tconst totalTax = fromMinorUnits(res.totalTax, currency)\n\treturn {\n\t\ttotalTax,\n\t\tbrackets: {\n\t\t\ttotalTax,\n\t\t\tslices,\n\t\t\teffectiveRate: res.effectiveRate,\n\t\t\tmarginalRate: res.marginalRate,\n\t\t},\n\t}\n}\n\n/**\n * Evaluates the regular progressive tax brackets for Thailand PIT.\n *\n * Math: Slices taxable income through `TH_2026_PARAMETERS.brackets`.\n * Units: THB major units.\n * Throws: TaxValidationError if incomes are negative or non-finite.\n *\n * @statute Thailand Revenue Code Section 48(1).\n */\nexport function evaluateThBrackets(\n\ttaxableIncome: number,\n\tgrossIncome: number,\n): {\n\ttotalTax: number\n\tbrackets: BracketEvaluationResult\n} {\n\treturn evaluateThBracketSet(taxableIncome, grossIncome, TH_2026_PARAMETERS.brackets)\n}\n","import { type ThCombinedTaxBreakdown, ThCombineField, ThTaxField } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\n\n/** Component taxes, credits, and payments to combine. Units: THB major units. */\nexport interface ThCombineInput {\n\t/** Section 48(1)/48(2) tax on the regular schedule. */\n\treadonly regularTax: number\n\t/** Section 48(5) separate sheet tax. */\n\treadonly separateSheetTax: number\n\t/** Section 48(4) real estate transfer tax. */\n\treadonly realEstateTax: number\n\t/** Section 40(4) tax withheld at source and elected final. */\n\treadonly finalWithholdingTax: number\n\t/** Section 47 bis dividend tax credit. */\n\treadonly dividendTaxCredit: number\n\t/** Other tax already withheld/paid, credited against the liability. */\n\treadonly withholdingTax: number\n}\n\n/**\n * Combines regular, separate sheet, real estate, and final withholding taxes into one liability.\n *\n * Purpose: Produces the single audited total and the amount still payable (or refundable).\n * Math: totalCombinedTax = regular + separate sheet + real estate + final withholding (before credits);\n * netTaxPayable = totalCombinedTax - final withholding (already withheld at source)\n * - Section 47 bis dividend credit - withholding tax paid. May be negative (refund).\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if any component is negative or non-finite.\n *\n * @param input Component taxes, credits, and payments in THB.\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 48(1)–(5).\n */\nexport function combineThLiability(input: ThCombineInput): ThCombinedTaxBreakdown {\n\tconst regular = toSatang(input.regularTax, ThCombineField.RegularTax)\n\tconst separateSheet = toSatang(input.separateSheetTax, ThCombineField.SeparateSheetTax)\n\tconst realEstate = toSatang(input.realEstateTax, ThCombineField.RealEstateTax)\n\tconst finalWithholding = toSatang(input.finalWithholdingTax, ThCombineField.FinalWithholdingTax)\n\tconst dividendCredit = toSatang(input.dividendTaxCredit, ThCombineField.DividendTaxCredit)\n\tconst withheld = toSatang(input.withholdingTax, ThTaxField.WithholdingTax)\n\n\tconst total = regular + separateSheet + realEstate + finalWithholding\n\tconst credits = finalWithholding + dividendCredit + withheld\n\treturn {\n\t\ttotalCombinedTax: fromSatang(total, ThTaxField.TotalTax),\n\t\tnetTaxPayable: fromSatang(total - credits, ThTaxField.NetTaxPayable, { allowNegative: true }),\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\n\n/**\n * Calculates shared Section 40(1) and Section 40(2) expense deduction.\n *\n * Math: 50% of combined 40(1) + 40(2) income, clamped to 100,000 THB ceiling.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 42 bis.\n */\nexport function calculateExpenses40_1_2(s1: number, s2: number): ClampedAmount {\n\tconst combined = s1 + s2\n\tconst requested = Math.floor(combined * TH_2026_PARAMETERS.expenses.section40_1_2.rate)\n\treturn clampCap(\n\t\trequested,\n\t\tTH_2026_PARAMETERS.expenses.section40_1_2.ceiling,\n\t\tThExpenseField.Section40_1_2,\n\t)\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField } from \"../types\"\n\n/**\n * Calculates Section 40(3) royalties/goodwill/copyright expense deduction.\n *\n * Math: Standard 50% capped at 100,000 THB or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 42 ter; Royal Decree No. 11 Section 4.\n */\nexport function calculateExpenses40_3(\n\tinput: number | ThExpenseElectableIncome | undefined,\n\tincomeAmount: number,\n): ClampedAmount {\n\tif (incomeAmount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst isActual = typeof input === \"object\" && input.expenseElection === \"actual\"\n\tif (isActual) {\n\t\tconst requested = input.actualExpense ?? 0\n\t\treturn clampCap(requested, incomeAmount, ThExpenseField.Section40_3)\n\t}\n\tconst requested = Math.floor(incomeAmount * TH_2026_PARAMETERS.expenses.section40_3.rate)\n\treturn clampCap(\n\t\trequested,\n\t\tTH_2026_PARAMETERS.expenses.section40_3.ceiling,\n\t\tThExpenseField.Section40_3,\n\t)\n}\n","import type { ClampedAmount } from \"../../core/caps\"\n\n/**\n * Calculates Section 40(4) expense deduction (0% statutory).\n *\n * Math: Thailand Revenue Code permits 0% expense deductions for interest, dividends, crypto.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 40(4).\n */\nexport function calculateExpenses40_4(_incomeAmount: number): ClampedAmount {\n\treturn {\n\t\trequested: 0,\n\t\tallowed: 0,\n\t\tcap: 0,\n\t\twasClamped: false,\n\t}\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport type { ThExpenseElectableIncome } from \"../types\"\n\n/**\n * Computes expense deduction for an electable income item (standard % vs actual).\n *\n * Math: If actual, clamp to item income. If standard, apply percentage of item income.\n * Units: THB major units.\n *\n * @param item Income item number or configuration object.\n * @param standardRate Statutory percentage rate for standard deduction.\n * @param field Diagnostic field name.\n */\nexport function calculateElectableItemExpense(\n\titem: number | ThExpenseElectableIncome | undefined,\n\tstandardRate: number,\n\tfield: string,\n): ClampedAmount {\n\tif (!item) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst amount = typeof item === \"number\" ? item : item.amount\n\tif (amount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst isActual = typeof item === \"object\" && item.expenseElection === \"actual\"\n\tif (isActual) {\n\t\tconst req = item.actualExpense ?? 0\n\t\treturn clampCap(req, amount, field)\n\t}\n\tconst req = Math.floor(amount * standardRate)\n\treturn { requested: req, allowed: req, cap: amount, wasClamped: false }\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField, type ThSection40_5Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(5) rental expense deductions across property sub-categories.\n *\n * Math: Standard percentage per property class or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 5.\n */\nexport function calculateExpenses40_5(input: ThSection40_5Input | undefined): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_5\n\tconst b = calculateElectableItemExpense(\n\t\tinput.building,\n\t\trates.building,\n\t\tThExpenseField.Section40_5_Building,\n\t)\n\tconst a = calculateElectableItemExpense(\n\t\tinput.agriculturalLand,\n\t\trates.agriculturalLand,\n\t\tThExpenseField.Section40_5_AgriculturalLand,\n\t)\n\tconst na = calculateElectableItemExpense(\n\t\tinput.nonAgriculturalLand,\n\t\trates.nonAgriculturalLand,\n\t\tThExpenseField.Section40_5_NonAgriculturalLand,\n\t)\n\tconst v = calculateElectableItemExpense(\n\t\tinput.vehicles,\n\t\trates.vehicles,\n\t\tThExpenseField.Section40_5_Vehicles,\n\t)\n\tconst o = calculateElectableItemExpense(\n\t\tinput.other,\n\t\trates.other,\n\t\tThExpenseField.Section40_5_Other,\n\t)\n\n\tconst requested = b.requested + a.requested + na.requested + v.requested + o.requested\n\tconst allowed = b.allowed + a.allowed + na.allowed + v.allowed + o.allowed\n\tconst cap = b.cap + a.cap + na.cap + v.cap + o.cap\n\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField, type ThSection40_6Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(6) liberal professions expense deduction.\n *\n * Math: Medical 60%, law/engineering/architecture/accounting/fine arts/other 30%, or actual.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 6.\n */\nexport function calculateExpenses40_6(input: ThSection40_6Input | undefined): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_6\n\tconst med = calculateElectableItemExpense(\n\t\tinput.medical,\n\t\trates.medical,\n\t\tThExpenseField.Section40_6_Medical,\n\t)\n\tconst law = calculateElectableItemExpense(input.law, rates.other, ThExpenseField.Section40_6_Law)\n\tconst eng = calculateElectableItemExpense(\n\t\tinput.engineering,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Engineering,\n\t)\n\tconst arch = calculateElectableItemExpense(\n\t\tinput.architecture,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Architecture,\n\t)\n\tconst acc = calculateElectableItemExpense(\n\t\tinput.accounting,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Accounting,\n\t)\n\tconst art = calculateElectableItemExpense(\n\t\tinput.fineArts,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_FineArts,\n\t)\n\tconst oth = calculateElectableItemExpense(\n\t\tinput.other,\n\t\trates.other,\n\t\tThExpenseField.Section40_6_Other,\n\t)\n\n\tconst requested =\n\t\tmed.requested +\n\t\tlaw.requested +\n\t\teng.requested +\n\t\tarch.requested +\n\t\tacc.requested +\n\t\tart.requested +\n\t\toth.requested\n\tconst allowed =\n\t\tmed.allowed + law.allowed + eng.allowed + arch.allowed + acc.allowed + art.allowed + oth.allowed\n\tconst cap = med.cap + law.cap + eng.cap + arch.cap + acc.cap + art.cap + oth.cap\n\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type { ClampedAmount } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\n/**\n * Calculates Section 40(7) contracting expense deduction.\n *\n * Math: Standard 60% or actual expenses capped at income.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 7.\n */\nexport function calculateExpenses40_7(\n\tinput: number | ThExpenseElectableIncome | undefined,\n): ClampedAmount {\n\treturn calculateElectableItemExpense(\n\t\tinput,\n\t\tTH_2026_PARAMETERS.expenses.section40_7.rate,\n\t\tThExpenseField.Section40_7,\n\t)\n}\n","import { type ClampedAmount, clampCap } from \"../../core/caps\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThExpenseElectableIncome, ThExpenseField, type ThSection40_8Input } from \"../types\"\nimport { calculateElectableItemExpense } from \"./electable-expense\"\n\nfunction calculateEntertainerExpense(\n\titem: number | ThExpenseElectableIncome | undefined,\n): ClampedAmount {\n\tif (!item) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tconst amount = typeof item === \"number\" ? item : item.amount\n\tif (amount <= 0) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tif (typeof item === \"object\" && item.expenseElection === \"actual\") {\n\t\treturn clampCap(item.actualExpense ?? 0, amount, ThExpenseField.Section40_8_Entertainer)\n\t}\n\tconst p = TH_2026_PARAMETERS.expenses.section40_8\n\tconst tier1 = Math.min(amount, p.entertainerFirstTierThreshold)\n\tconst tier2 = Math.max(0, amount - p.entertainerFirstTierThreshold)\n\tconst computed =\n\t\tMath.floor(tier1 * p.entertainerFirstTierRate) + Math.floor(tier2 * p.entertainerSecondTierRate)\n\treturn clampCap(computed, p.entertainerCeiling, ThExpenseField.Section40_8_Entertainer)\n}\n\n/**\n * Calculates Section 40(8) business, commerce, and entertainer expense deduction.\n *\n * Math: General 60% or actual; entertainer tiered 60%/40% up to 600,000 THB or actual.\n * Units: THB major units.\n *\n * @statute Thailand Royal Decree No. 11 Section 8.\n */\nexport function calculateExpenses40_8(\n\tinput: number | ThExpenseElectableIncome | ThSection40_8Input | undefined,\n): ClampedAmount {\n\tif (!input) {\n\t\treturn { requested: 0, allowed: 0, cap: 0, wasClamped: false }\n\t}\n\tif (typeof input === \"number\" || \"amount\" in input) {\n\t\treturn calculateElectableItemExpense(\n\t\t\tinput as number | ThExpenseElectableIncome,\n\t\t\tTH_2026_PARAMETERS.expenses.section40_8.generalRate,\n\t\t\tThExpenseField.Section40_8_General,\n\t\t)\n\t}\n\tconst gen = calculateElectableItemExpense(\n\t\tinput.general,\n\t\tTH_2026_PARAMETERS.expenses.section40_8.generalRate,\n\t\tThExpenseField.Section40_8_General,\n\t)\n\tconst ent = calculateEntertainerExpense(input.entertainer)\n\tconst requested = gen.requested + ent.requested\n\tconst allowed = gen.allowed + ent.allowed\n\tconst cap = gen.cap + ent.cap\n\treturn {\n\t\trequested,\n\t\tallowed,\n\t\tcap,\n\t\twasClamped: requested > allowed,\n\t}\n}\n","import type {\n\tThAssessableIncomeBreakdown,\n\tThAssessableIncomeInput,\n\tThExpenseDeductionsBreakdown,\n} from \"../types\"\nimport { calculateExpenses40_1_2 } from \"./expenses-40-1-2\"\nimport { calculateExpenses40_3 } from \"./expenses-40-3\"\nimport { calculateExpenses40_4 } from \"./expenses-40-4\"\nimport { calculateExpenses40_5 } from \"./expenses-40-5\"\nimport { calculateExpenses40_6 } from \"./expenses-40-6\"\nimport { calculateExpenses40_7 } from \"./expenses-40-7\"\nimport { calculateExpenses40_8 } from \"./expenses-40-8\"\n\n/**\n * Aggregates all Section 40(1)–40(8) statutory expense deductions.\n *\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function calculateExpenseDeductions(\n\tincome: ThAssessableIncomeInput = {},\n\tassessable: ThAssessableIncomeBreakdown,\n): ThExpenseDeductionsBreakdown {\n\tconst e1_2 = calculateExpenses40_1_2(assessable.section40_1, assessable.section40_2)\n\tconst e3 = calculateExpenses40_3(income.section40_3, assessable.section40_3)\n\tconst e4 = calculateExpenses40_4(assessable.section40_4)\n\tconst e5 = calculateExpenses40_5(income.section40_5)\n\tconst e6 = calculateExpenses40_6(income.section40_6)\n\tconst e7 = calculateExpenses40_7(income.section40_7)\n\tconst e8 = calculateExpenses40_8(income.section40_8)\n\n\tconst total =\n\t\te1_2.allowed + e3.allowed + e4.allowed + e5.allowed + e6.allowed + e7.allowed + e8.allowed\n\n\treturn {\n\t\tsection40_1_2: e1_2,\n\t\tsection40_3: e3,\n\t\tsection40_4: e4,\n\t\tsection40_5: e5,\n\t\tsection40_6: e6,\n\t\tsection40_7: e7,\n\t\tsection40_8: e8,\n\t\ttotal,\n\t}\n}\n","import { applyPercentage, fromMinorUnits, toMinorUnits } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { type ThMinimumGrossTaxBreakdown, ThTaxField } from \"../types\"\n\n/**\n * Calculates Section 48(2) Minimum Gross Tax on Section 40(2)–40(8) income.\n *\n * Math: 0.5% of gross Section 40(2)–(8) if gross >= 120,000 THB; payable only if the 0.5% tax exceeds 5,000 THB\n * and exceeds the progressive tax.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Section 48(2).\n */\nexport function calculateMinimumGrossTax(\n\tgrossNonEmploymentIncome: number,\n\tprogressiveTax: number,\n): ThMinimumGrossTaxBreakdown {\n\tconst p = TH_2026_PARAMETERS.minimumGrossTax\n\tif (grossNonEmploymentIncome < p.incomeThreshold) {\n\t\treturn {\n\t\t\tgrossEligibleIncome: grossNonEmploymentIncome,\n\t\t\trate: p.rate,\n\t\t\tcalculatedTax: 0,\n\t\t\tthreshold: p.taxThreshold,\n\t\t\tisApplicable: false,\n\t\t\twasApplied: false,\n\t\t}\n\t}\n\n\tconst currency = TH_2026_PARAMETERS.currency\n\tconst minorIncome = toMinorUnits(grossNonEmploymentIncome, currency, ThTaxField.MinimumGrossTax)\n\tconst minorTax = applyPercentage(minorIncome, p.rate)\n\tconst calculatedTax = fromMinorUnits(minorTax, currency)\n\n\tconst isApplicable = calculatedTax > p.taxThreshold\n\tconst wasApplied = isApplicable && calculatedTax > progressiveTax\n\n\treturn {\n\t\tgrossEligibleIncome: grossNonEmploymentIncome,\n\t\trate: p.rate,\n\t\tcalculatedTax,\n\t\tthreshold: p.taxThreshold,\n\t\tisApplicable,\n\t\twasApplied,\n\t}\n}\n","import { TaxValidationError } from \"../core/money\"\nimport { ThSpecialRegimeField } from \"./types\"\n\n/**\n * Validates a Thai corporate income tax rate used for the Section 47 bis gross-up.\n *\n * Purpose: Keeps `rate / (1 - rate)` finite before any stage uses the rate.\n * Math: Requires `0 <= rate < 1`.\n * Units: Rate ratio (0.2 = 20%).\n * Throws: TaxValidationError if rate is NaN, non-finite, negative, or at least 1.\n *\n * @param rate Corporate income tax rate ratio.\n * @statute Thailand Revenue Code Section 47 bis.\n */\nexport function validateCorpTaxRate(rate: number): void {\n\tif (!Number.isFinite(rate) || rate < 0 || rate >= 1) {\n\t\tthrow new TaxValidationError(\n\t\t\tThSpecialRegimeField.CorpTaxRate,\n\t\t\trate,\n\t\t\t\"Corporate tax rate must be finite and satisfy 0 <= rate < 1\",\n\t\t)\n\t}\n}\n\n/**\n * Resolves an optional typed choice (election, payment type, acquisition type) at runtime.\n *\n * Purpose: TypeScript unions are erased at runtime, so untyped callers could otherwise pass an\n * unknown string and silently get the default behaviour.\n * Math: Returns `fallback` when `value` is `undefined`; otherwise requires membership in `choices`.\n * Units: Dimensionless string enum.\n * Throws: TaxValidationError (reported against `field`) if `value` is not one of `choices`.\n *\n * @param value Caller-supplied value, possibly outside the declared union.\n * @param choices Typed const object whose values are the permitted choices.\n * @param fallback Choice used when `value` is `undefined`.\n * @param field Diagnostic field path reported on failure.\n * @statute Jurisdiction-neutral input bound (AGENTS rule 8); no statutory citation.\n */\nexport function resolveChoice<T extends string>(\n\tvalue: string | undefined,\n\tchoices: Readonly<Record<string, T>>,\n\tfallback: T,\n\tfield: ThSpecialRegimeField,\n): T {\n\tif (value === undefined) return fallback\n\tconst match = Object.values(choices).find((choice) => choice === value)\n\tif (match === undefined) {\n\t\tthrow new TaxValidationError(field, value, \"Value is not a supported choice\")\n\t}\n\treturn match\n}\n","import { applyGrossUp, validateMonetaryAmount } from \"../../core/money\"\nimport { ThCombineField, type ThDividendTaxCreditBreakdown, ThSpecialRegimeField } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { validateCorpTaxRate } from \"../validate\"\n\n/**\n * Calculates the Section 47 bis dividend tax credit for dividends included in regular income.\n *\n * Purpose: Recovers the corporate tax already paid on dividends taxed again in the regular schedule.\n * Math: credit = dividend * corpTaxRate / (1 - corpTaxRate), exact in satang and rounded half-up.\n * The grossed-up amount (dividend + credit) is assessable; the credit offsets tax payable.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError if dividend is negative/non-finite or the rate is invalid.\n *\n * @param includedDividends Dividends elected `\"include\"`, in THB.\n * @param corpTaxRate Corporate tax rate in [0, 1); `undefined` means no credit.\n * @statute Thailand Revenue Code Section 47 bis.\n */\nexport function calculateDividendTaxCredit(\n\tincludedDividends: number,\n\tcorpTaxRate: number | undefined,\n): ThDividendTaxCreditBreakdown {\n\tvalidateMonetaryAmount(includedDividends, ThSpecialRegimeField.Dividends)\n\tif (corpTaxRate === undefined) {\n\t\treturn {\n\t\t\tisApplicable: false,\n\t\t\tdividendAmount: includedDividends,\n\t\t\tcorpTaxRate: 0,\n\t\t\tcredit: 0,\n\t\t\tgrossedUpAmount: includedDividends,\n\t\t}\n\t}\n\tvalidateCorpTaxRate(corpTaxRate)\n\tconst dividendSatang = toSatang(includedDividends, ThSpecialRegimeField.Dividends)\n\tconst creditSatang = applyGrossUp(dividendSatang, corpTaxRate, ThSpecialRegimeField.Dividends)\n\treturn {\n\t\tisApplicable: true,\n\t\tdividendAmount: includedDividends,\n\t\tcorpTaxRate,\n\t\tcredit: fromSatang(creditSatang, ThCombineField.DividendTaxCredit),\n\t\tgrossedUpAmount: fromSatang(dividendSatang + creditSatang, ThCombineField.DividendTaxCredit),\n\t}\n}\n","import { applyPercentage } from \"../../core/money\"\nimport {\n\tThFinalWithholdingElection,\n\ttype ThFinalWithholdingSourceBreakdown,\n\ttype ThSection40_4Dividend,\n\ttype ThSection40_4Source,\n\ttype ThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { extractElectableAmount } from \"./assessable\"\n\nexport type ThSourceInput = number | ThSection40_4Source | ThSection40_4Dividend | undefined\n\n/** One Section 40(4) source after its election is applied. Units: integer satang. */\nexport interface ResolvedSource {\n\treadonly breakdown: ThFinalWithholdingSourceBreakdown\n\treadonly satang: number\n\treadonly taxSatang: number\n}\n\nfunction electionOf(input: ThSourceInput, field: ThSpecialRegimeField): ThFinalWithholdingElection {\n\tconst election = typeof input === \"object\" ? input.election : undefined\n\treturn resolveChoice(\n\t\telection,\n\t\tThFinalWithholdingElection,\n\t\tThFinalWithholdingElection.Include,\n\t\tfield,\n\t)\n}\n\n/**\n * Resolves one Section 40(4) source: validates its amount and election, withholds if final.\n *\n * Purpose: Applies the per-source final withholding election.\n * Math: tax = amount * rate (satang, half-up) when the election is `\"final\"`, otherwise 0.\n * Units: Input in THB major units; `satang` and `taxSatang` in integer satang.\n * Throws: TaxValidationError for a negative/non-finite amount or an unknown election value.\n *\n * @param input Bare amount, source object, or undefined.\n * @param field Diagnostic path of the amount.\n * @param electionField Diagnostic path of the election.\n * @param rate Final withholding rate (ratio).\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 57 ter.\n */\nexport function resolveSource(\n\tinput: ThSourceInput,\n\tfield: ThSpecialRegimeField,\n\telectionField: ThSpecialRegimeField,\n\trate: number,\n): ResolvedSource {\n\tconst amount = extractElectableAmount(input, field)\n\tconst election = electionOf(input, electionField)\n\tconst satang = toSatang(amount, field)\n\tconst isFinal = election === ThFinalWithholdingElection.Final\n\tconst taxSatang = isFinal ? applyPercentage(satang, rate) : 0\n\treturn { breakdown: { election, amount, rate, tax: fromSatang(taxSatang) }, satang, taxSatang }\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThAssessableField,\n\ttype ThFinalWithholdingBreakdown,\n\tThFinalWithholdingElection,\n\ttype ThSection40_4Input,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { validateCorpTaxRate } from \"../validate\"\nimport { extractElectableAmount } from \"./assessable\"\nimport { type ResolvedSource, resolveSource } from \"./final-withholding-source\"\n\n/**\n * Section 40(4) split into regular-bracket income and final-withheld income.\n * Units: THB major units.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 50(2)(g), 57 ter.\n */\nexport interface ThResolvedSection40_4 {\n\t/** Section 40(4) income included in regular brackets, before any dividend gross-up. */\n\treadonly includedAmount: number\n\t/** Dividends elected `\"include\"`. */\n\treadonly includedDividends: number\n\t/** Corporate tax rate (ratio) for included dividends, if given. */\n\treadonly corpTaxRate: number | undefined\n\t/** Audit trail of the sources elected `\"final\"` and their withheld tax. */\n\treadonly finalWithholding: ThFinalWithholdingBreakdown\n}\n\nfunction toStructuredInput(input: number | ThSection40_4Input | undefined): ThSection40_4Input {\n\treturn typeof input === \"number\" ? { amount: input } : (input ?? {})\n}\n\nfunction sumSatang(sources: readonly ResolvedSource[], seed = 0): number {\n\treturn sources.reduce((sum, source) => sum + source.satang, seed)\n}\n\n/**\n * Splits Section 40(4) income into regular-bracket income and final-withheld income.\n *\n * Purpose: Applies each source's election so only included income reaches the regular schedule.\n * Math: For each source elected `\"final\"`, tax = amount * rate (satang, half-up) and the income is\n * excluded from regular brackets. `\"include\"` (default) adds the income to Section 40(4)\n * assessable income at a 0% expense rate.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for negative/non-finite amounts or an invalid `corpTaxRate`.\n *\n * @param input Bare amount, structured sources, or undefined.\n * @statute Thailand Revenue Code Sections 40(4), 50(2)(g), 56, 57 ter.\n */\nexport function resolveSection40_4(\n\tinput: number | ThSection40_4Input | undefined,\n): ThResolvedSection40_4 {\n\tconst section = toStructuredInput(input)\n\tconst rates = TH_2026_PARAMETERS.finalWithholding\n\tconst base = extractElectableAmount(section.amount, ThAssessableField.Section40_4)\n\tconst interest = resolveSource(\n\t\tsection.interest,\n\t\tThSpecialRegimeField.Interest,\n\t\tThSpecialRegimeField.InterestElection,\n\t\trates.interestRate,\n\t)\n\tconst dividends = resolveSource(\n\t\tsection.dividends,\n\t\tThSpecialRegimeField.Dividends,\n\t\tThSpecialRegimeField.DividendsElection,\n\t\trates.dividendRate,\n\t)\n\tconst digital = resolveSource(\n\t\tsection.digitalAssets,\n\t\tThSpecialRegimeField.DigitalAssets,\n\t\tThSpecialRegimeField.DigitalAssetsElection,\n\t\trates.digitalAssetRate,\n\t)\n\tconst corpTaxRate =\n\t\ttypeof section.dividends === \"object\" ? section.dividends.corpTaxRate : undefined\n\tif (corpTaxRate !== undefined) validateCorpTaxRate(corpTaxRate)\n\n\tconst sources = [interest, dividends, digital]\n\tconst isFinal = (source: ResolvedSource): boolean =>\n\t\tsource.breakdown.election === ThFinalWithholdingElection.Final\n\tconst finalSources = sources.filter(isFinal)\n\tconst includedSatang = sumSatang(\n\t\tsources.filter((source) => !isFinal(source)),\n\t\ttoSatang(base, ThAssessableField.Section40_4),\n\t)\n\tconst isDividendIncluded = !isFinal(dividends)\n\treturn {\n\t\tincludedAmount: fromSatang(includedSatang),\n\t\tincludedDividends: isDividendIncluded ? dividends.breakdown.amount : 0,\n\t\tcorpTaxRate: isDividendIncluded ? corpTaxRate : undefined,\n\t\tfinalWithholding: {\n\t\t\tinterest: interest.breakdown,\n\t\t\tdividends: dividends.breakdown,\n\t\t\tdigitalAssets: digital.breakdown,\n\t\t\ttotalAmount: fromSatang(sumSatang(finalSources)),\n\t\t\ttotalTax: fromSatang(finalSources.reduce((sum, source) => sum + source.taxSatang, 0)),\n\t\t},\n\t}\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThRealEstateAcquisitionType, ThRealEstateExpenseBasis } from \"../types\"\n\n/**\n * Caps the holding period used by Section 48(4) at the statutory maximum.\n *\n * Purpose: More than 10 years of holding counts as 10 years.\n * Math: min(requestedYears, `realEstate.maxHoldingYears`).\n * Units: Dimensionless year count (callers round part-years up).\n * Throws: Never; `requestedYears` is validated by the caller.\n *\n * @param requestedYears Validated positive safe integer holding period.\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport function effectiveHoldingYears(requestedYears: number): number {\n\treturn Math.min(requestedYears, TH_2026_PARAMETERS.realEstate.maxHoldingYears)\n}\n\n/**\n * Selects the Section 48(4) expense rate for the acquisition type.\n *\n * Purpose: Inherited or gifted property takes a flat rate; commercial or other property takes the\n * holding-year table. The two are never combined.\n * Math: Flat `inheritanceExpenseRate`, or the last `expenseTable` row with `minYears <= years`.\n * Units: Rate ratio; `years` is the effective (capped) holding period.\n * Throws: Never; the acquisition type is validated by the caller.\n *\n * @param acquisitionType Validated acquisition type.\n * @param years Effective holding years.\n * @statute Thailand Revenue Code Section 48(4); Ministerial Regulation No. 126.\n */\nexport function resolveRealEstateExpense(\n\tacquisitionType: ThRealEstateAcquisitionType,\n\tyears: number,\n): { readonly basis: ThRealEstateExpenseBasis; readonly rate: number } {\n\tconst rules = TH_2026_PARAMETERS.realEstate\n\tif (acquisitionType === ThRealEstateAcquisitionType.InheritanceOrGift) {\n\t\treturn { basis: ThRealEstateExpenseBasis.FlatInheritance, rate: rules.inheritanceExpenseRate }\n\t}\n\tconst rate = rules.expenseTable.reduce((acc, row) => (years >= row.minYears ? row.rate : acc), 0)\n\treturn { basis: ThRealEstateExpenseBasis.HoldingPeriodTable, rate }\n}\n","import type { TaxBracket } from \"../../core/brackets\"\nimport {\n\tapplyPercentage,\n\tmultiplySafeInteger,\n\troundHalfUp,\n\tvalidateMonetaryAmount,\n\tvalidateSafeIntegerCount,\n} from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\tThRealEstateAcquisitionType,\n\ttype ThRealEstateBreakdown,\n\tThRealEstateExpenseBasis,\n\ttype ThRealEstateTransferInput,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { evaluateThBracketSet, evaluateThBrackets } from \"./bracket-eval\"\nimport { effectiveHoldingYears, resolveRealEstateExpense } from \"./real-estate-expense\"\n\nconst EMPTY_BREAKDOWN: ThRealEstateBreakdown = {\n\tgrossTransferValue: 0,\n\tacquisitionType: ThRealEstateAcquisitionType.Commercial,\n\texpenseBasis: ThRealEstateExpenseBasis.HoldingPeriodTable,\n\trequestedHoldingYears: 0,\n\teffectiveHoldingYears: 0,\n\texpenseRate: 0,\n\texpense: 0,\n\tnetGain: 0,\n\tannualGain: 0,\n\tbrackets: evaluateThBrackets(0, 0).brackets,\n\tannualTax: 0,\n\ttaxBeforeCap: 0,\n\ttaxCap: 0,\n\twasClamped: false,\n\ttax: 0,\n}\n\n/**\n * Scales every finite annualised-schedule bracket bound by the holding period.\n *\n * Math: `years * tax(net / years)` equals the tax on `net` against bounds multiplied by `years`\n * (each slice `rate * clip(net/years - lo, 0, width) * years = rate * clip(net - lo*years, 0, width*years)`),\n * so the annualisation needs no intermediate rounding.\n * Units: THB major units; scaling performed in integer satang.\n * Throws: TaxValidationError if a scaled bound exceeds the safe integer range (unreachable\n * for the capped holding period).\n */\nfunction scaleBracketsByYears(years: number): readonly TaxBracket[] {\n\treturn TH_2026_PARAMETERS.realEstate.brackets.map((bracket) => {\n\t\tif (bracket.upTo === null) return bracket\n\t\tconst scaled = multiplySafeInteger(\n\t\t\ttoSatang(bracket.upTo),\n\t\t\tyears,\n\t\t\tThSpecialRegimeField.RealEstateHoldingYears,\n\t\t)\n\t\treturn { upTo: fromSatang(scaled), rate: bracket.rate }\n\t})\n}\n\n/**\n * Clamps real estate tax at the statutory share of the gross transfer value.\n *\n * Purpose: Applies the Section 48(4) ceiling on the separately computed tax.\n * Math: taxCap = grossMinor * `realEstate.taxCapRate` (20%, half-up); tax = min(taxBeforeCap, taxCap).\n * Units: Integer minor units (satang) in and out.\n * Throws: TaxValidationError if `grossMinor` is not a non-negative safe integer.\n * Note: Unreachable end to end (top rate 35% of at most 50% net is 17.5% < 20%); kept as the\n * statutory guard.\n *\n * @param taxBeforeCap Uncapped tax in satang.\n * @param grossMinor Gross transfer value in satang.\n * @statute Thailand Revenue Code Section 48(4).\n */\nexport function applyRealEstateCap(\n\ttaxBeforeCap: number,\n\tgrossMinor: number,\n): { taxCap: number; tax: number; wasClamped: boolean } {\n\tconst taxCap = applyPercentage(grossMinor, TH_2026_PARAMETERS.realEstate.taxCapRate)\n\treturn { taxCap, tax: Math.min(taxBeforeCap, taxCap), wasClamped: taxBeforeCap > taxCap }\n}\n\n/**\n * Calculates Section 48(4) tax on an inherited, gifted, or sold real estate transfer.\n *\n * Purpose: Taxes the gain as if earned evenly over the holding period, then scales back up.\n * `grossTransferValue` must be the official appraised value (ราคาประเมินทุนทรัพย์, Section 49 bis),\n * not the actual sale price. `holdingYears` is a positive safe integer; callers round part-years\n * up, and more than 10 years counts as 10.\n * Math: years = min(holdingYears, 10); expense = gross * 50% for inheritance/gift, otherwise\n * gross * table(years) (never combined); net = gross - expense; tax = years * bracketTax(net / years)\n * on the schedule without a 0% tier (5% from the first baht), evaluated exactly as bracketTax of\n * `net` against bounds multiplied by `years` (no per-year rounding); tax is clamped at 20% of gross\n * (which the 35% top rate on at most 50% net can never reach). `annualGain` and `annualTax` are\n * rounded for display.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for a negative/non-finite value, a non-positive/non-safe-integer\n * holding period, or an unknown `acquisitionType`.\n *\n * @statute Thailand Revenue Code Section 48(4), Section 42(5), Section 49 bis.\n */\nexport function calculateRealEstateTransfer(\n\tinput: ThRealEstateTransferInput | undefined,\n): ThRealEstateBreakdown {\n\tif (input === undefined) return EMPTY_BREAKDOWN\n\tvalidateMonetaryAmount(input.grossTransferValue, ThSpecialRegimeField.RealEstateGrossValue)\n\tvalidateSafeIntegerCount(input.holdingYears, ThSpecialRegimeField.RealEstateHoldingYears, 1)\n\tconst acquisitionType = resolveChoice(\n\t\tinput.acquisitionType,\n\t\tThRealEstateAcquisitionType,\n\t\tThRealEstateAcquisitionType.Commercial,\n\t\tThSpecialRegimeField.RealEstateAcquisitionType,\n\t)\n\n\tconst years = effectiveHoldingYears(input.holdingYears)\n\tconst { basis, rate: expenseRate } = resolveRealEstateExpense(acquisitionType, years)\n\tconst gross = toSatang(input.grossTransferValue, ThSpecialRegimeField.RealEstateGrossValue)\n\tconst expense = applyPercentage(gross, expenseRate)\n\tconst netGain = gross - expense\n\tconst evaluated = evaluateThBracketSet(\n\t\tfromSatang(netGain),\n\t\tfromSatang(netGain),\n\t\tscaleBracketsByYears(years),\n\t)\n\tconst taxBeforeCap = toSatang(evaluated.totalTax)\n\tconst capped = applyRealEstateCap(taxBeforeCap, gross)\n\treturn {\n\t\tgrossTransferValue: input.grossTransferValue,\n\t\tacquisitionType,\n\t\texpenseBasis: basis,\n\t\trequestedHoldingYears: input.holdingYears,\n\t\teffectiveHoldingYears: years,\n\t\texpenseRate,\n\t\texpense: fromSatang(expense),\n\t\tnetGain: fromSatang(netGain),\n\t\tannualGain: fromSatang(roundHalfUp(netGain / years)),\n\t\tbrackets: evaluated.brackets,\n\t\tannualTax: fromSatang(roundHalfUp(taxBeforeCap / years)),\n\t\ttaxBeforeCap: fromSatang(taxBeforeCap),\n\t\ttaxCap: fromSatang(capped.taxCap),\n\t\twasClamped: capped.wasClamped,\n\t\ttax: fromSatang(capped.tax),\n\t}\n}\n","import { validateMonetaryAmount } from \"../../core/money\"\nimport { ThAssessableField, type ThAssessableIncomeInput } from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\n\n/** Special-regime amounts folded into the regular schedule. Units: THB major units. */\nexport interface ThSpecialIncome {\n\t/** Ineligible Section 48(5) lump sum added to Section 40(1). */\n\treadonly lumpSum: number\n\t/** Section 40(4) income elected `\"include\"` (final-withheld sources excluded). */\n\treadonly section40_4: number\n\t/** Section 47 bis dividend tax credit, added as gross-up to Section 40(4). */\n\treadonly dividendCredit: number\n}\n\n/**\n * Assembles the income that flows through the regular progressive schedule.\n *\n * Math: Section 40(1) = declared Section 40(1) + ineligible Section 48(5) lump sum;\n * Section 40(4) = included Section 40(4) income (final-withheld sources excluded)\n * + Section 47 bis gross-up. Other categories pass through untouched.\n * Units: THB major units; the Section 40(1) sum is performed in integer satang.\n * Throws: TaxValidationError if the declared Section 40(1) is negative or non-finite.\n *\n * @param income Declared Section 40 income.\n * @param special Lump sum, included Section 40(4) income, and dividend gross-up.\n * @statute Thailand Revenue Code Sections 40(1), 40(4), 47 bis, 48(5).\n */\nexport function buildRegularIncome(\n\tincome: ThAssessableIncomeInput | undefined,\n\tspecial: ThSpecialIncome,\n): ThAssessableIncomeInput {\n\tconst declared = income?.section40_1 ?? 0\n\tvalidateMonetaryAmount(declared, ThAssessableField.Section40_1)\n\tconst section40_1 =\n\t\ttoSatang(declared, ThAssessableField.Section40_1) +\n\t\ttoSatang(special.lumpSum, ThAssessableField.Section40_1)\n\tconst section40_4 =\n\t\ttoSatang(special.section40_4, ThAssessableField.Section40_4) +\n\t\ttoSatang(special.dividendCredit, ThAssessableField.Section40_4)\n\treturn {\n\t\t...income,\n\t\tsection40_1: fromSatang(section40_1),\n\t\tsection40_4: fromSatang(section40_4),\n\t}\n}\n","import {\n\tapplyPercentage,\n\tmultiplySafeInteger,\n\tvalidateMonetaryAmount,\n\tvalidateSafeIntegerCount,\n} from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport {\n\ttype ThSeparateSheetBreakdown,\n\ttype ThSeparateSheetInput,\n\tThSeparateSheetPaymentType,\n\tThSpecialRegimeField,\n} from \"../types\"\nimport { fromSatang, toSatang } from \"../units\"\nimport { resolveChoice } from \"../validate\"\nimport { evaluateThBracketSet } from \"./bracket-eval\"\n\nconst EMPTY_INPUT: ThSeparateSheetInput = { amount: 0, yearsOfService: 0, lastDailyWage: 0 }\n\n/**\n * Calculates the Section 48(5) separate sheet for one-time severance/retirement lump sums.\n *\n * Purpose: Applies the severance exemption, then taxes an eligible remainder on its own schedule\n * or returns the ineligible remainder for regular treatment.\n * Math: For `paymentType` severance (the default) at ANY length of service:\n * exemption = min(amount, 400 * lastDailyWage, 600,000); `\"retirement\"` payments get none.\n * remainder = amount - exemption. With yearsOfService >= 5: fixed = min(7,000 * years, remainder);\n * percentage expense = 50% of (remainder - fixed), half-up; net = remainder - fixed - percentage,\n * taxed on the separate schedule (5%..35%, no 0% tier). With fewer than 5 years only the remainder\n * is returned in `addedToSection40_1` for the regular computation.\n * Units: Inputs and outputs in THB major units; arithmetic in integer satang.\n * Throws: TaxValidationError for negative/non-finite money, a non-safe-integer/negative `yearsOfService`,\n * an unknown `paymentType`, or a wage/years value whose scaled satang amount exceeds safe integers.\n *\n * @statute Thailand Revenue Code Section 48(5); Section 42(1) (severance exemption).\n */\nexport function calculateSeparateSheet(\n\tinput: ThSeparateSheetInput = EMPTY_INPUT,\n): ThSeparateSheetBreakdown {\n\tconst rules = TH_2026_PARAMETERS.separateSheet\n\tvalidateMonetaryAmount(input.amount, ThSpecialRegimeField.SeparateSheetAmount)\n\tvalidateMonetaryAmount(input.lastDailyWage, ThSpecialRegimeField.SeparateSheetLastDailyWage)\n\tvalidateSafeIntegerCount(input.yearsOfService, ThSpecialRegimeField.SeparateSheetYears)\n\tconst paymentType = resolveChoice(\n\t\tinput.paymentType,\n\t\tThSeparateSheetPaymentType,\n\t\tThSeparateSheetPaymentType.Severance,\n\t\tThSpecialRegimeField.SeparateSheetPaymentType,\n\t)\n\n\tconst years = input.yearsOfService\n\tconst isEligible = years >= rules.minYearsOfService\n\tconst amountSatang = toSatang(input.amount, ThSpecialRegimeField.SeparateSheetAmount)\n\tconst wageSatang = toSatang(input.lastDailyWage, ThSpecialRegimeField.SeparateSheetLastDailyWage)\n\tconst isSeverance = paymentType === ThSeparateSheetPaymentType.Severance\n\tconst wageCap = isSeverance\n\t\t? multiplySafeInteger(\n\t\t\t\twageSatang,\n\t\t\t\trules.exemptionWageDays,\n\t\t\t\tThSpecialRegimeField.SeparateSheetLastDailyWage,\n\t\t\t)\n\t\t: 0\n\tconst exemption = isSeverance\n\t\t? Math.min(amountSatang, wageCap, toSatang(rules.exemptionCeiling))\n\t\t: 0\n\tconst remainder = amountSatang - exemption\n\tconst fixedCap = multiplySafeInteger(\n\t\ttoSatang(rules.expensePerYearOfService),\n\t\tyears,\n\t\tThSpecialRegimeField.SeparateSheetYears,\n\t)\n\tconst fixed = isEligible ? Math.min(remainder, fixedCap) : 0\n\tconst percentage = isEligible ? applyPercentage(remainder - fixed, rules.remainderExpenseRate) : 0\n\tconst net = fromSatang(isEligible ? remainder - fixed - percentage : 0)\n\n\tconst evaluated = evaluateThBracketSet(net, net, rules.brackets)\n\treturn {\n\t\tamount: input.amount,\n\t\tyearsOfService: years,\n\t\tlastDailyWage: input.lastDailyWage,\n\t\tisEligible,\n\t\taddedToSection40_1: isEligible ? 0 : fromSatang(remainder),\n\t\twageBasedCap: fromSatang(wageCap),\n\t\texemptionCeiling: rules.exemptionCeiling,\n\t\tpaymentType,\n\t\texemption: fromSatang(exemption),\n\t\tremainder: fromSatang(remainder),\n\t\tfixedExpense: fromSatang(fixed),\n\t\tpercentageExpense: fromSatang(percentage),\n\t\tnetTaxable: net,\n\t\tbrackets: evaluated.brackets,\n\t\ttax: evaluated.totalTax,\n\t}\n}\n","import {\n\ttype ThAssessableIncomeInput,\n\tThBracketField,\n\ttype ThDividendTaxCreditBreakdown,\n\ttype ThFinalWithholdingBreakdown,\n\ttype ThRealEstateBreakdown,\n\ttype ThSeparateSheetBreakdown,\n\ttype ThTaxInput,\n} from \"../types\"\nimport { sumThAmounts } from \"../units\"\nimport { calculateDividendTaxCredit } from \"./dividend-credit\"\nimport { resolveSection40_4 } from \"./final-withholding\"\nimport { calculateRealEstateTransfer } from \"./real-estate\"\nimport { buildRegularIncome } from \"./regular-income\"\nimport { calculateSeparateSheet } from \"./separate-sheet\"\n\n/** Outcome of every special regime plus the income left for the regular schedule. */\nexport interface ThSpecialRegimes {\n\t/** Income flowing through the regular progressive schedule (Section 40(1)–(8)). */\n\treadonly regularIncome: ThAssessableIncomeInput\n\t/** Gross amounts taxed outside the regular schedule: final 40(4), eligible 48(5), 48(4). */\n\treadonly grossOutsideRegular: number\n\treadonly finalWithholding: ThFinalWithholdingBreakdown\n\treadonly dividendTaxCredit: ThDividendTaxCreditBreakdown\n\treadonly separateSheet: ThSeparateSheetBreakdown\n\treadonly realEstate: ThRealEstateBreakdown\n}\n\n/**\n * Resolves Section 40(4) elections, the Section 47 bis credit, the Section 48(5) separate sheet,\n * and the Section 48(4) real estate transfer, then assembles the remaining regular income.\n *\n * Math: Regular Section 40(4) = included sources + dividend gross-up; ineligible lump sum joins\n * Section 40(1). Gross outside the regular schedule = final-elected 40(4) + eligible lump sum (or, if\n * ineligible, its severance exemption) + real estate gross transfer value.\n * Units: THB major units; sums performed in integer satang.\n * Throws: TaxValidationError for any invalid special-regime input.\n *\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 48(4), 48(5).\n */\nexport function resolveSpecialRegimes(input: ThTaxInput): ThSpecialRegimes {\n\tconst section40_4 = resolveSection40_4(input.income?.section40_4)\n\tconst dividendTaxCredit = calculateDividendTaxCredit(\n\t\tsection40_4.includedDividends,\n\t\tsection40_4.corpTaxRate,\n\t)\n\tconst separateSheet = calculateSeparateSheet(input.separateSheet)\n\tconst realEstate = calculateRealEstateTransfer(input.realEstateTransfer)\n\treturn {\n\t\tregularIncome: buildRegularIncome(input.income, {\n\t\t\tlumpSum: separateSheet.addedToSection40_1,\n\t\t\tsection40_4: section40_4.includedAmount,\n\t\t\tdividendCredit: dividendTaxCredit.credit,\n\t\t}),\n\t\tgrossOutsideRegular: sumThAmounts(\n\t\t\t[\n\t\t\t\tsection40_4.finalWithholding.totalAmount,\n\t\t\t\tseparateSheet.isEligible ? separateSheet.amount : separateSheet.exemption,\n\t\t\t\trealEstate.grossTransferValue,\n\t\t\t],\n\t\t\tThBracketField.GrossIncome,\n\t\t),\n\t\tfinalWithholding: section40_4.finalWithholding,\n\t\tdividendTaxCredit,\n\t\tseparateSheet,\n\t\trealEstate,\n\t}\n}\n","import { TaxValidationError, thb, validateMonetaryAmount } from \"../../core/money\"\nimport type { TaxResult } from \"../../core/system\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThBracketField, type ThBreakdown, ThTaxField, type ThTaxInput } from \"../types\"\nimport { sumThAmounts } from \"../units\"\nimport { calculateAllowances } from \"./allowances\"\nimport { calculateAssessableIncome } from \"./assessable\"\nimport { evaluateThBrackets } from \"./bracket-eval\"\nimport { combineThLiability } from \"./combine\"\nimport { calculateExpenseDeductions } from \"./expenses\"\nimport { calculateMinimumGrossTax } from \"./minimum-tax\"\nimport { resolveSpecialRegimes } from \"./special-regimes\"\n\nfunction validateYear(year?: number): void {\n\tif (year !== undefined && year !== TH_2026_PARAMETERS.taxYear) {\n\t\tthrow new TaxValidationError(\n\t\t\tThTaxField.TaxYear,\n\t\t\tyear,\n\t\t\t\"Unsupported tax year; only 2026 is currently supported\",\n\t\t)\n\t}\n}\n\n/**\n * Executes full Thailand PIT calculation pipeline for ภ.ง.ด.90/91.\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(5).\n */\nexport function runThTaxPipeline(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\tvalidateYear(input.taxYear)\n\tconst filingStatus = input.filingStatus ?? \"single\"\n\tconst withholding = input.withholdingTax ?? 0\n\tvalidateMonetaryAmount(withholding, ThTaxField.WithholdingTax)\n\n\tconst special = resolveSpecialRegimes(input)\n\tconst income = special.regularIncome\n\n\tconst assessable = calculateAssessableIncome(income)\n\tconst expenses = calculateExpenseDeductions(income, assessable)\n\tconst netIncomeAfterExpenses = Math.max(0, assessable.total - expenses.total)\n\n\tconst allowancesRes = calculateAllowances(\n\t\tinput.allowances,\n\t\tfilingStatus,\n\t\tassessable.total,\n\t\texpenses.total,\n\t\tassessable.section40_1,\n\t)\n\n\tconst evalBrackets = evaluateThBrackets(allowancesRes.netTaxableIncome, assessable.total)\n\tconst progressiveTax = evalBrackets.totalTax\n\n\tconst minimumGrossTax = calculateMinimumGrossTax(\n\t\tassessable.grossNonEmploymentIncome,\n\t\tprogressiveTax,\n\t)\n\n\tconst regularTax = minimumGrossTax.wasApplied ? minimumGrossTax.calculatedTax : progressiveTax\n\tconst combined = combineThLiability({\n\t\tregularTax,\n\t\tseparateSheetTax: special.separateSheet.tax,\n\t\trealEstateTax: special.realEstate.tax,\n\t\tfinalWithholdingTax: special.finalWithholding.totalTax,\n\t\tdividendTaxCredit: special.dividendTaxCredit.credit,\n\t\twithholdingTax: withholding,\n\t})\n\tconst grossIncome = sumThAmounts(\n\t\t[assessable.total, special.grossOutsideRegular],\n\t\tThBracketField.GrossIncome,\n\t)\n\tconst effectiveRate = grossIncome > 0 ? combined.totalCombinedTax / grossIncome : 0\n\n\tconst breakdown: ThBreakdown = {\n\t\tassessableIncome: assessable,\n\t\texpenseDeductions: expenses,\n\t\tnetIncomeAfterExpenses,\n\t\tallowances: allowancesRes.breakdown,\n\t\tnetTaxableIncome: allowancesRes.netTaxableIncome,\n\t\tprogressiveTax,\n\t\tprogressiveBrackets: evalBrackets.brackets,\n\t\tminimumGrossTax,\n\t\twithholdingTax: withholding,\n\t\tnetTaxPayable: combined.netTaxPayable,\n\t\tregularTax,\n\t\tseparateSheet: special.separateSheet,\n\t\trealEstate: special.realEstate,\n\t\tfinalWithholding: special.finalWithholding,\n\t\tdividendTaxCredit: special.dividendTaxCredit,\n\t\ttotalCombinedTax: combined.totalCombinedTax,\n\t}\n\n\treturn {\n\t\tjurisdiction: \"TH\",\n\t\ttaxYear: TH_2026_PARAMETERS.taxYear,\n\t\tcurrency: TH_2026_PARAMETERS.currency,\n\t\tgrossIncome: thb(grossIncome, ThBracketField.GrossIncome),\n\t\ttaxableIncome: thb(allowancesRes.netTaxableIncome, ThBracketField.TaxableIncome),\n\t\ttotalTax: thb(combined.totalCombinedTax, ThTaxField.TotalTax),\n\t\teffectiveRate,\n\t\tmarginalRate: evalBrackets.brackets.marginalRate,\n\t\tnetTaxPayable: thb(combined.netTaxPayable, ThTaxField.NetTaxPayable, {\n\t\t\tallowNegative: true,\n\t\t}),\n\t\tbreakdown,\n\t}\n}\n","import type { TaxResult } from \"../core/system\"\nimport { runThTaxPipeline } from \"./stages/pipeline\"\nimport type { ThBreakdown, ThTaxInput } from \"./types\"\n\n/**\n * Calculates Thailand Personal Income Tax (ภ.ง.ด.90/91) under Revenue Code.\n *\n * Defaults to tax year 2026 and single filing status.\n *\n * @param input Taxpayer assessable income, allowances, filing status, and withholding.\n * @returns Fully typed, immutable TaxResult with statutory breakdown.\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 48(1)–(2).\n */\nexport function calculateThTax(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\treturn runThTaxPipeline(input)\n}\n","/**\n * Tally bases sim-core's `tally` Measure reads.\n *\n * Purpose: Distinguishes income Flows from contribution Flows at the tally.\n * Math: No arithmetic; a discriminator only.\n * Units: Dimensionless.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8) (gross) and 47 (funded).\n */\nexport const ThLevyTallyBasis = {\n\t/** Sums income Flows. */\n\tGross: \"gross\",\n\t/** Sums contribution Flows. */\n\tFunded: \"funded\",\n} as const\n\n/**\n * Union of {@link ThLevyTallyBasis} values.\n *\n * Purpose: Narrow type for the tally basis of an emitted Measure.\n * Math: No arithmetic; a discriminator only.\n * Units: Dimensionless.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8) (gross) and 47 (funded).\n */\nexport type ThLevyTallyBasis = (typeof ThLevyTallyBasis)[keyof typeof ThLevyTallyBasis]\n\n/**\n * Rounding modes sim-core's `scale` Measure accepts.\n *\n * Purpose: Names the three rounding policies embedded in emitted Measures.\n * Math: `Floor` rounds down, `Ceil` up, and `HalfUp` sends ties away from zero.\n * Units: Dimensionless.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 47 bis, 48(1), 48(2).\n */\nexport const ThLevyRounding = {\n\tFloor: \"floor\",\n\tHalfUp: \"halfUp\",\n\tCeil: \"ceil\",\n} as const\n\n/**\n * Union of {@link ThLevyRounding} values.\n *\n * Purpose: Narrow type for a `scale` Measure's rounding policy.\n * Math: No arithmetic; names `floor`, `ceil`, or ties-away-from-zero `halfUp`.\n * Units: Dimensionless.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 47 bis, 48(1), 48(2).\n */\nexport type ThLevyRounding = (typeof ThLevyRounding)[keyof typeof ThLevyRounding]\n\n/**\n * Recurring calendar date without a year, as sim-core's `MonthDay`.\n *\n * Purpose: Fixes the Levy period and settlement dates at emit time.\n * Math: No arithmetic; the date recurs every year and is never February 29.\n * Units: Month number 1–12 and day number; not a timestamp.\n * Throws: Nothing; sim-core's `check()` validates the pair.\n * @statute Thailand Revenue Code Section 56 (annual return filing period).\n */\nexport interface ThLevyMonthDay {\n\t/** Month number, 1 to 12. */\n\treadonly month: number\n\t/** Day number within the month. */\n\treadonly day: number\n}\n\n/**\n * One node of the emitted rule graph, restricted to the operation set sim-core evaluates.\n *\n * Purpose: Closed union that makes any operation outside sim-core's set a type error.\n * Math: `const`, `tally`, binary arithmetic, exact `scale`, and `pick` — nothing else.\n * Units: `value` and Measure totals are integer satang; `num`/`den` are dimensionless.\n * Throws: Nothing at construction; {@link ThLevyGraph.build} checks operands.\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(2).\n */\nexport type ThLevyMeasure =\n\t| { readonly id: string; readonly op: \"const\"; readonly value: number }\n\t| {\n\t\t\treadonly id: string\n\t\t\treadonly op: \"tally\"\n\t\t\treadonly label: string\n\t\t\treadonly basis: ThLevyTallyBasis\n\t  }\n\t| {\n\t\t\treadonly id: string\n\t\t\treadonly op: \"add\" | \"sub\" | \"min\" | \"max\"\n\t\t\treadonly a: string\n\t\t\treadonly b: string\n\t  }\n\t| {\n\t\t\treadonly id: string\n\t\t\treadonly op: \"scale\"\n\t\t\treadonly of: string\n\t\t\treadonly num: number\n\t\t\treadonly den: number\n\t\t\treadonly rounding: ThLevyRounding\n\t  }\n\t| {\n\t\t\treadonly id: string\n\t\t\treadonly op: \"pick\"\n\t\t\treadonly a: string\n\t\t\treadonly b: string\n\t\t\treadonly then: string\n\t\t\treadonly else: string\n\t  }\n\n/**\n * A Thailand Personal Income Tax rule set in sim-core's published `Levy` shape.\n *\n * Purpose: The caller hands this to sim-core, which evaluates it from Flow tallies without\n * importing this package. The taxpayer profile, elections, and 2026 statutory parameters are\n * frozen at emit time, so one Levy describes one taxpayer.\n * Math: Every Measure is exact integer satang arithmetic over the closed sim-core operation set.\n * Units: All monetary Measure values are integer satang (THB minor units).\n * Throws: Nothing at construction; {@link ThLevyGraph.build} validates the graph.\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(2).\n */\nexport interface ThLevy {\n\t/** Stable Levy id echoed by sim-core's projection report. */\n\treadonly id: string\n\t/** Calendar date on which each Settlement period starts. */\n\treadonly period: ThLevyMonthDay\n\t/** First such date strictly after the period's last day. */\n\treadonly settlement: ThLevyMonthDay\n\t/** Rule graph, in dependency-friendly emit order. */\n\treadonly measures: readonly ThLevyMeasure[]\n\t/** Id of the Measure holding the amount owed before Prepayment. */\n\treadonly due: string\n}\n","import { rateFraction } from \"../../core/money/ratio\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyRounding } from \"./graph-types\"\n\n/**\n * Emits a satang sum of Measure ids; an empty list becomes a zero const.\n *\n * Purpose: Keeps statutory totals readable without a fold at every call site.\n * Math: Left-associative `add`; empty input yields `const 0`. When `name` is given, a final\n * zero addition exposes the running total under an audited id (sim-core has no rename op).\n * Units: Integer satang in and out.\n * Throws: TaxValidationError if the graph rejects an id or constant.\n * @statute Jurisdiction-neutral graph helper; no statutory citation.\n */\nexport function sumMeasures(graph: ThLevyGraph, ids: readonly string[], name?: string): string {\n\tconst [first, ...rest] = ids\n\tlet total = first ?? graph.constant(0)\n\tfor (const id of rest) total = graph.add(total, id)\n\treturn name === undefined ? total : graph.add(total, graph.constant(0), name)\n}\n\n/**\n * Emits `of` rounded down to a whole baht while keeping satang units.\n *\n * Purpose: Reproduces the calculator's whole-baht `Math.floor` steps exactly.\n * Math: `100 * floor(x / 100)` via two integer scales.\n * Units: Integer satang in and out.\n * Throws: Nothing; `of` must name an emitted Measure.\n * @statute Thailand Revenue Code Section 42 bis (whole-baht expense rounding).\n */\nexport function flooredToBaht(graph: ThLevyGraph, of: string): string {\n\treturn graph.scale(graph.scale(of, 1, 100, ThLevyRounding.Floor), 100, 1, ThLevyRounding.Floor)\n}\n\n/**\n * Emits `floor(income * rate)`, rounded down to a whole baht.\n *\n * Purpose: Mirrors the calculator's `Math.floor(major * rate)` expense deduction.\n * Math: `100 * floor(x * num / (den * 100))`.\n * Units: Integer satang in and out; `rate` is dimensionless.\n * Throws: TaxValidationError if `rate` is outside [0, 1].\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46.\n */\nexport function rateFlooredToBaht(graph: ThLevyGraph, of: string, rate: number): string {\n\tconst { num, den } = rateFraction(rate)\n\treturn flooredToBaht(graph, graph.scale(of, num, den, ThLevyRounding.Floor))\n}\n\n/**\n * Emits `min(of, ceiling)`, the shape `clampCap` uses for an absolute statutory ceiling.\n *\n * Purpose: Reproduces the absolute-ceiling branch of `clampCap`.\n * Math: `min(x, ceiling)`.\n * Units: Integer satang in and out.\n * Throws: TaxValidationError if the ceiling is not safe integer satang.\n * @statute Thailand Revenue Code Section 47 (allowance ceilings).\n */\nexport function capAt(graph: ThLevyGraph, of: string, ceilingSatang: number): string {\n\treturn graph.min(of, graph.constant(ceilingSatang))\n}\n\n/**\n * Emits `min(of * rate, ceiling)` with half-up satang rounding, the shape `resolveCap` computes.\n *\n * Purpose: Percentage-of-income retirement caps round to the nearest satang, not to a baht.\n * Math: `min(round_half_up(x * num / den), ceiling)`.\n * Units: Integer satang in and out; `rate` is dimensionless.\n * Throws: TaxValidationError if `rate` is outside [0, 1] or the ceiling is invalid.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport function rateCapAt(\n\tgraph: ThLevyGraph,\n\tof: string,\n\trate: number,\n\tceilingSatang: number,\n): string {\n\tconst { num, den } = rateFraction(rate)\n\treturn capAt(graph, graph.scale(of, num, den, ThLevyRounding.HalfUp), ceilingSatang)\n}\n","/**\n * Diagnostic field identifiers for values passed to the Levy measure builder.\n *\n * Purpose: Names the invalid input on every emit-time validation error.\n * Math: No arithmetic; diagnostic paths only.\n * Units: Dimensionless field paths.\n * Throws: Nothing; consumed by `TaxValidationError`.\n * @statute Jurisdiction-neutral input bound (AGENTS rule 8); no statutory citation.\n */\nexport enum ThLevyField {\n\tMeasureId = \"levy.measure.id\",\n\tMeasureDue = \"levy.measure.due\",\n\tConstValue = \"levy.measure.const.value\",\n\tScaleNum = \"levy.measure.scale.num\",\n\tScaleDen = \"levy.measure.scale.den\",\n}\n\n/**\n * Audited Measure ids a TH 2026 Levy exposes by name.\n *\n * Purpose: Lets callers and tests compare each intermediate statutory figure without knowing\n * the emit order.\n * Math: No arithmetic; Measure ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(2).\n */\nexport enum ThLevyMeasureId {\n\tAssessableTotal = \"assessable.total\",\n\tGrossNonEmployment = \"assessable.non_employment\",\n\tExpensesTotal = \"expenses.total\",\n\tAllowancesFixed = \"allowances.fixed\",\n\tRetirementCluster = \"allowances.retirement_cluster\",\n\tThaiEsg = \"allowances.thai_esg\",\n\tDonations = \"allowances.donations\",\n\tAllowancesTotal = \"allowances.total\",\n\tNetTaxableIncome = \"taxable.income\",\n\tProgressiveTax = \"tax.progressive\",\n\tMinimumGrossTax = \"tax.minimum\",\n\tRegularTax = \"tax.regular\",\n\tFinalWithholdingTax = \"tax.final_withholding\",\n\tDividendCredit = \"credit.dividend\",\n\tTotalTax = \"tax.total\",\n\tNetTaxPayable = \"tax.net_payable\",\n}\n","import { multiplySafeInteger, validateMonetaryAmount } from \"../../core/money\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField } from \"../types\"\nimport { toSatang } from \"../units\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { rateFlooredToBaht } from \"./graph-rates\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\n\n/**\n * Donation allowance total and the net taxable income it leaves.\n *\n * Purpose: Names the donation total and the bracket schedule's input.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47(7); Royal Decrees No. 428, 558.\n */\nexport interface ThDonationAllowanceMeasures {\n\t/** Allowed 2x plus 1x donations. */\n\treadonly total: string\n\t/** `max(0, net after donations)`, the bracket schedule's input. */\n\treadonly netTaxable: string\n}\n\n/**\n * Emits the Section 47(7) donation allowances against the net income before donations.\n *\n * Purpose: Reproduces the 2x-then-1x donation caps as Measures.\n * Math: 2x donations are doubled, then `min(doubled, floor(net * 10%))`; 1x donations are\n * `min(amount, floor(remaining net * 10%))`. Taxable income is `max(0, remaining - 1x allowed)`.\n * Units: Profile amounts are THB major units; Measures are integer satang.\n * Throws: TaxValidationError if a donation amount is invalid or the doubled amount overflows.\n *\n * @param graph Measure graph being built.\n * @param netBefore `max(0, assessable - expenses - non-donation allowances)` Measure.\n * @param requested2x Requested 2x-qualified donation in THB.\n * @param requested1x Requested general donation in THB.\n * @statute Thailand Revenue Code Section 47(7); Royal Decrees No. 428, 558.\n */\nexport function addDonationAllowances(\n\tgraph: ThLevyGraph,\n\tnetBefore: string,\n\trequested2x: number | undefined,\n\trequested1x: number | undefined,\n): ThDonationAllowanceMeasures {\n\tconst p = TH_2026_PARAMETERS.allowances.donations\n\tconst raw2x = requested2x ?? 0\n\tconst raw1x = requested1x ?? 0\n\tvalidateMonetaryAmount(raw2x, ThAllowanceField.Donation2x)\n\tvalidateMonetaryAmount(raw1x, ThAllowanceField.Donation1x)\n\tconst doubled = multiplySafeInteger(\n\t\ttoSatang(raw2x, ThAllowanceField.Donation2x),\n\t\tp.donation2xMultiplier,\n\t\tThAllowanceField.Donation2x,\n\t)\n\tconst net = graph.max(netBefore, graph.constant(0))\n\tconst cap2x = rateFlooredToBaht(graph, net, p.donation2xMaxRate)\n\tconst allowed2x = graph.min(graph.constant(doubled), cap2x)\n\tconst remaining = graph.max(graph.sub(net, allowed2x), graph.constant(0))\n\tconst cap1x = rateFlooredToBaht(graph, remaining, p.donation1xMaxRate)\n\tconst allowed1x = graph.min(graph.constant(toSatang(raw1x, ThAllowanceField.Donation1x)), cap1x)\n\tconst total = graph.add(allowed2x, allowed1x, ThLevyMeasureId.Donations)\n\tconst netTaxable = graph.max(\n\t\tgraph.sub(remaining, allowed1x),\n\t\tgraph.constant(0),\n\t\tThLevyMeasureId.NetTaxableIncome,\n\t)\n\treturn { total, netTaxable }\n}\n","import { calculateFamilyAllowances } from \"../stages/allowances-family\"\nimport { calculateInsuranceAllowances } from \"../stages/allowances-insurance\"\nimport type { ThFilingStatus } from \"../types\"\nimport { toSatang } from \"../units\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevyAllowances } from \"./profile-types\"\n\n/**\n * Computes the fixed allowance total frozen into the Levy.\n *\n * Purpose: Reuses the calculator's own family and insurance stages, so the const Measure cannot\n * drift from the rules it mirrors.\n * Math: Sum of the allowed personal, spouse, children, parents, disabled, social security,\n * life/health insurance, parent health, spouse life, and mortgage interest amounts.\n * Units: THB major units in, integer satang out.\n * Throws: TaxValidationError if any profile allowance amount is invalid.\n *\n * @param allowances Fixed profile allowances.\n * @param status Filing status governing spouse and parent eligibility.\n * @statute Thailand Revenue Code Section 47(1)(a)–(j).\n */\nexport function fixedAllowanceSatang(\n\tallowances: ThLevyAllowances | undefined,\n\tstatus: ThFilingStatus,\n): number {\n\tconst family = calculateFamilyAllowances(allowances, status)\n\tconst insurance = calculateInsuranceAllowances(allowances, status)\n\tconst allowed = [\n\t\tfamily.personal.allowed,\n\t\tfamily.spouse.allowed,\n\t\tfamily.children.allowed,\n\t\tfamily.parents.allowed,\n\t\tfamily.disabled.allowed,\n\t\tinsurance.socialSecurity.allowed,\n\t\tinsurance.lifeInsurance.allowed,\n\t\tinsurance.parentHealthInsurance.allowed,\n\t\tinsurance.spouseLifeInsurance.allowed,\n\t\tinsurance.mortgageInterest.allowed,\n\t]\n\treturn allowed.reduce((sum, value) => sum + toSatang(value), 0)\n}\n\n/**\n * Emits the Section 47 fixed allowance total as one const Measure.\n *\n * Purpose: Freezes the profile-only allowances into a single named Measure.\n * Math: `const(fixedAllowanceSatang(...))`.\n * Units: Integer satang.\n * Throws: TaxValidationError if a profile allowance amount is invalid.\n *\n * @param graph Measure graph being built.\n * @param allowances Fixed profile allowances.\n * @param status Filing status governing eligibility.\n * @statute Thailand Revenue Code Section 47(1)(a)–(j).\n */\nexport function addFixedAllowances(\n\tgraph: ThLevyGraph,\n\tallowances: ThLevyAllowances | undefined,\n\tstatus: ThFilingStatus,\n): string {\n\treturn graph.constant(fixedAllowanceSatang(allowances, status), ThLevyMeasureId.AllowancesFixed)\n}\n","/**\n * Tally labels a TH 2026 Levy reads from income Flows (`gross` basis).\n *\n * Purpose: One label per assessable income class under Section 40(1)–(8), with Section 40(4)\n * split per source because each source carries its own final-withholding election at emit time.\n * Math: No arithmetic; the label selects which tally a Measure reads.\n * Units: Dimensionless label string; the tallied amount is integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 40(4), 50(2)(g).\n */\nexport const ThLevyIncomeLabel = {\n\t/** Section 40(1) employment income. */\n\tSection40_1: \"income.section40_1\",\n\t/** Section 40(2) service and hire-of-work income. */\n\tSection40_2: \"income.section40_2\",\n\t/** Section 40(3) royalties, goodwill, and copyright income. */\n\tSection40_3: \"income.section40_3\",\n\t/** Section 40(4) income with no source-specific election. */\n\tSection40_4Other: \"income.section40_4\",\n\t/** Section 40(4) interest, elected final or included at emit time. */\n\tSection40_4Interest: \"income.section40_4.interest\",\n\t/** Section 40(4) dividends, elected final or included at emit time. */\n\tSection40_4Dividends: \"income.section40_4.dividends\",\n\t/** Section 40(4) digital asset income, elected final or included at emit time. */\n\tSection40_4DigitalAssets: \"income.section40_4.digitalAssets\",\n\t/** Section 40(5) building rental income. */\n\tSection40_5Building: \"income.section40_5.building\",\n\t/** Section 40(5) agricultural land rental income. */\n\tSection40_5AgriculturalLand: \"income.section40_5.agriculturalLand\",\n\t/** Section 40(5) non-agricultural land rental income. */\n\tSection40_5NonAgriculturalLand: \"income.section40_5.nonAgriculturalLand\",\n\t/** Section 40(5) vehicle rental income. */\n\tSection40_5Vehicles: \"income.section40_5.vehicles\",\n\t/** Section 40(5) other rental income. */\n\tSection40_5Other: \"income.section40_5.other\",\n\t/** Section 40(6) medical profession income. */\n\tSection40_6Medical: \"income.section40_6.medical\",\n\t/** Section 40(6) law profession income. */\n\tSection40_6Law: \"income.section40_6.law\",\n\t/** Section 40(6) engineering profession income. */\n\tSection40_6Engineering: \"income.section40_6.engineering\",\n\t/** Section 40(6) architecture profession income. */\n\tSection40_6Architecture: \"income.section40_6.architecture\",\n\t/** Section 40(6) accounting profession income. */\n\tSection40_6Accounting: \"income.section40_6.accounting\",\n\t/** Section 40(6) fine arts profession income. */\n\tSection40_6FineArts: \"income.section40_6.fineArts\",\n\t/** Section 40(6) other liberal profession income. */\n\tSection40_6Other: \"income.section40_6.other\",\n\t/** Section 40(7) contracting income. */\n\tSection40_7: \"income.section40_7\",\n\t/** Section 40(8) general business and commerce income. */\n\tSection40_8General: \"income.section40_8.general\",\n\t/** Section 40(8) entertainer income (tiered expense rate). */\n\tSection40_8Entertainer: \"income.section40_8.entertainer\",\n} as const\n\n/**\n * Union of {@link ThLevyIncomeLabel} values.\n *\n * Purpose: Narrow type for the labels a caller may put on an income Flow.\n * Math: No arithmetic.\n * Units: Dimensionless label string.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 40(4).\n */\nexport type ThLevyIncomeLabel = (typeof ThLevyIncomeLabel)[keyof typeof ThLevyIncomeLabel]\n\n/**\n * Tally labels a TH 2026 Levy reads from contribution Flows (`funded` basis).\n *\n * Purpose: One label per contribution-driven retirement allowance.\n * Math: No arithmetic; the label selects which tally a Measure reads.\n * Units: Dimensionless label string; the tallied amount is integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport const ThLevyContributionLabel = {\n\t/** RMF contribution. */\n\tRmf: \"allowance.retirement.rmf\",\n\t/** SSF contribution. */\n\tSsf: \"allowance.retirement.ssf\",\n\t/** PVD contribution. */\n\tPvd: \"allowance.retirement.pvd\",\n\t/** GPF contribution. */\n\tGpf: \"allowance.retirement.gpf\",\n\t/** National Savings Fund contribution. */\n\tNsf: \"allowance.retirement.nsf\",\n\t/** Pension life insurance premium. */\n\tPensionLifeInsurance: \"allowance.retirement.pension_life\",\n\t/** ThaiESG fund contribution. */\n\tThaiEsg: \"allowance.thai_esg\",\n} as const\n\n/**\n * Union of {@link ThLevyContributionLabel} values.\n *\n * Purpose: Narrow type for the labels a caller may put on a contribution Flow.\n * Math: No arithmetic.\n * Units: Dimensionless label string.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport type ThLevyContributionLabel =\n\t(typeof ThLevyContributionLabel)[keyof typeof ThLevyContributionLabel]\n\n/**\n * Every income tally label the emitter reads, in Section 40 order.\n *\n * Purpose: Ordered contract a caller can iterate to label or audit income Flows.\n * Math: No arithmetic.\n * Units: Dimensionless label strings.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 40(4).\n */\nexport const TH_LEVY_INCOME_LABELS: readonly ThLevyIncomeLabel[] = [\n\tThLevyIncomeLabel.Section40_1,\n\tThLevyIncomeLabel.Section40_2,\n\tThLevyIncomeLabel.Section40_3,\n\tThLevyIncomeLabel.Section40_4Other,\n\tThLevyIncomeLabel.Section40_4Interest,\n\tThLevyIncomeLabel.Section40_4Dividends,\n\tThLevyIncomeLabel.Section40_4DigitalAssets,\n\tThLevyIncomeLabel.Section40_5Building,\n\tThLevyIncomeLabel.Section40_5AgriculturalLand,\n\tThLevyIncomeLabel.Section40_5NonAgriculturalLand,\n\tThLevyIncomeLabel.Section40_5Vehicles,\n\tThLevyIncomeLabel.Section40_5Other,\n\tThLevyIncomeLabel.Section40_6Medical,\n\tThLevyIncomeLabel.Section40_6Law,\n\tThLevyIncomeLabel.Section40_6Engineering,\n\tThLevyIncomeLabel.Section40_6Architecture,\n\tThLevyIncomeLabel.Section40_6Accounting,\n\tThLevyIncomeLabel.Section40_6FineArts,\n\tThLevyIncomeLabel.Section40_6Other,\n\tThLevyIncomeLabel.Section40_7,\n\tThLevyIncomeLabel.Section40_8General,\n\tThLevyIncomeLabel.Section40_8Entertainer,\n]\n\n/**\n * Every contribution tally label the emitter reads, in retirement-cluster order.\n *\n * Purpose: Ordered contract a caller can iterate to label or audit contribution Flows.\n * Math: No arithmetic.\n * Units: Dimensionless label strings.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport const TH_LEVY_CONTRIBUTION_LABELS: readonly ThLevyContributionLabel[] = [\n\tThLevyContributionLabel.Rmf,\n\tThLevyContributionLabel.Ssf,\n\tThLevyContributionLabel.Pvd,\n\tThLevyContributionLabel.Gpf,\n\tThLevyContributionLabel.Nsf,\n\tThLevyContributionLabel.PensionLifeInsurance,\n\tThLevyContributionLabel.ThaiEsg,\n]\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThAllowanceField } from \"../types\"\nimport { toSatang } from \"../units\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { rateCapAt, sumMeasures } from \"./graph-rates\"\nimport { ThLevyContributionLabel, ThLevyIncomeLabel } from \"./labels\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Retirement-cluster and ThaiESG allowance Measure ids.\n *\n * Purpose: Names the two audited retirement Measures for callers and tests.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport interface ThRetirementAllowanceMeasures {\n\t/** Combined retirement cluster after the 500,000 THB ceiling. */\n\treadonly cluster: string\n\t/** ThaiESG allowance after its percentage and ceiling caps. */\n\treadonly thaiEsg: string\n}\n\n/**\n * Emits the Retirement Cluster and ThaiESG allowances from `funded` tallies.\n *\n * Purpose: Mirrors the percentage and ceiling caps of both retirement allowances.\n * Math: RMF/SSF/PVD/GPF and pension life insurance are capped at `min(income * rate, ceiling)`\n * (PVD/GPF on Section 40(1) wage, the rest on assessable income); NSF at its flat ceiling; the\n * six are then capped at the 500,000 THB cluster ceiling. ThaiESG is capped at\n * `min(assessable * 30%, 300,000)`.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if a statutory ceiling is not valid satang.\n *\n * @param graph Measure graph being built.\n * @param tallies Income and contribution tally ids.\n * @param assessable Assessable income Measure used as the percentage base.\n * @statute Thailand Revenue Code Section 47; Ministerial Regulations No. 126, 390.\n */\nexport function addRetirementAllowances(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tassessable: string,\n): ThRetirementAllowanceMeasures {\n\tconst p = TH_2026_PARAMETERS.allowances.retirementCluster\n\tconst income = tallies.income\n\tconst funded = tallies.contributions\n\tconst wage = income[ThLevyIncomeLabel.Section40_1]\n\tconst rmf = graph.min(\n\t\tfunded[ThLevyContributionLabel.Rmf],\n\t\trateCapAt(graph, assessable, p.rmf.maxRate, toSatang(p.rmf.ceiling, ThAllowanceField.Rmf)),\n\t)\n\tconst ssf = graph.min(\n\t\tfunded[ThLevyContributionLabel.Ssf],\n\t\trateCapAt(graph, assessable, p.ssf.maxRate, toSatang(p.ssf.ceiling, ThAllowanceField.Ssf)),\n\t)\n\tconst pvd = graph.min(\n\t\tfunded[ThLevyContributionLabel.Pvd],\n\t\trateCapAt(graph, wage, p.pvd.maxRate, toSatang(p.pvd.ceiling, ThAllowanceField.Pvd)),\n\t)\n\tconst gpf = graph.min(\n\t\tfunded[ThLevyContributionLabel.Gpf],\n\t\trateCapAt(graph, wage, p.gpf.maxRate, toSatang(p.gpf.ceiling, ThAllowanceField.Gpf)),\n\t)\n\tconst nsf = graph.min(\n\t\tfunded[ThLevyContributionLabel.Nsf],\n\t\tgraph.constant(toSatang(p.nsf.ceiling, ThAllowanceField.Nsf)),\n\t)\n\tconst pension = graph.min(\n\t\tfunded[ThLevyContributionLabel.PensionLifeInsurance],\n\t\trateCapAt(\n\t\t\tgraph,\n\t\t\tassessable,\n\t\t\tp.pensionLifeInsurance.maxRate,\n\t\t\ttoSatang(p.pensionLifeInsurance.ceiling, ThAllowanceField.PensionLife),\n\t\t),\n\t)\n\tconst individual = sumMeasures(graph, [rmf, ssf, pvd, gpf, nsf, pension])\n\tconst cluster = graph.min(\n\t\tindividual,\n\t\tgraph.constant(toSatang(p.combinedCeiling, ThAllowanceField.RetirementCluster)),\n\t\tThLevyMeasureId.RetirementCluster,\n\t)\n\tconst esg = TH_2026_PARAMETERS.allowances.thaiEsg\n\tconst thaiEsg = graph.min(\n\t\tfunded[ThLevyContributionLabel.ThaiEsg],\n\t\trateCapAt(graph, assessable, esg.maxRate, toSatang(esg.ceiling, ThAllowanceField.ThaiEsg)),\n\t\tThLevyMeasureId.ThaiEsg,\n\t)\n\treturn { cluster, thaiEsg }\n}\n","import { addDonationAllowances } from \"./allowances-donations\"\nimport { addFixedAllowances } from \"./allowances-fixed\"\nimport { addRetirementAllowances } from \"./allowances-retirement\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { sumMeasures } from \"./graph-rates\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevyProfile } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Allowance total and the net taxable income left for the bracket schedule.\n *\n * Purpose: Names the two audited outputs of the allowance pipeline.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 47.\n */\nexport interface ThAllowanceMeasures {\n\t/** Fixed + Retirement Cluster + ThaiESG + donations, after every cap. */\n\treadonly total: string\n\t/** Net taxable income in satang, never below zero. */\n\treadonly netTaxable: string\n}\n\n/**\n * Emits every Section 47 allowance and derives net taxable income.\n *\n * Purpose: Orders the fixed, retirement, ThaiESG, and donation rules into one pipeline.\n * Math: `netBefore = max(0, assessable - expenses - fixed - cluster - ThaiESG)`, then donations\n * are capped against that net; `netTaxable = max(0, netBefore - allowed donations)`.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError for an invalid profile allowance or donation amount.\n *\n * @param graph Measure graph being built.\n * @param tallies Income and contribution tally ids.\n * @param profile Emit-time filing status and allowances.\n * @param assessable Assessable income Measure used as the percentage base.\n * @param expenses Total expense deduction Measure.\n * @statute Thailand Revenue Code Section 47.\n */\nexport function addAllowanceMeasures(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tprofile: ThLevyProfile,\n\tassessable: string,\n\texpenses: string,\n): ThAllowanceMeasures {\n\tconst fixed = addFixedAllowances(graph, profile.allowances, profile.filingStatus ?? \"single\")\n\tconst retirement = addRetirementAllowances(graph, tallies, assessable)\n\tconst nonDonation = sumMeasures(graph, [fixed, retirement.cluster, retirement.thaiEsg])\n\tconst netBefore = graph.max(\n\t\tgraph.sub(graph.sub(assessable, expenses), nonDonation),\n\t\tgraph.constant(0),\n\t)\n\tconst donations = addDonationAllowances(\n\t\tgraph,\n\t\tnetBefore,\n\t\tprofile.allowances?.donation2x,\n\t\tprofile.allowances?.donation1x,\n\t)\n\tconst total = graph.add(nonDonation, donations.total, ThLevyMeasureId.AllowancesTotal)\n\treturn { total, netTaxable: donations.netTaxable }\n}\n","import type { ThLevyGraph } from \"./graph\"\nimport { sumMeasures } from \"./graph-rates\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThSection40_4Measures } from \"./regimes\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Assessable income Measures: the Section 40 total and the Section 48(2) eligible subtotal.\n *\n * Purpose: Names the two assessable-income Measures the later stages consume.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 48(2).\n */\nexport interface ThAssessableMeasures {\n\t/** Section 40(1)–(8) assessable income after the Section 40(4) split. */\n\treadonly total: string\n\t/** Section 40(2)–(8) gross income, the Section 48(2) minimum-tax base. */\n\treadonly grossNonEmployment: string\n}\n\n/**\n * Emits the Section 40 assessable income totals.\n *\n * Purpose: Sums every Section 40 class after the Section 40(4) election split.\n * Math: total = 40(1) + 40(2) + 40(3) + 40(4) assessable + 40(5) + 40(6) + 40(7) + 40(8);\n * gross non-employment = the same sum without Section 40(1).\n * Units: Integer satang Measures.\n * Throws: Nothing; every input is a caller-supplied tally Measure.\n *\n * @param graph Measure graph being built.\n * @param tallies Income tally ids.\n * @param section40_4 Resolved Section 40(4) assessable Measure.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 48(2).\n */\nexport function addAssessableMeasures(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tsection40_4: ThSection40_4Measures,\n): ThAssessableMeasures {\n\tconst income = tallies.income\n\tconst rental = sumMeasures(graph, [\n\t\tincome[ThLevyIncomeLabel.Section40_5Building],\n\t\tincome[ThLevyIncomeLabel.Section40_5AgriculturalLand],\n\t\tincome[ThLevyIncomeLabel.Section40_5NonAgriculturalLand],\n\t\tincome[ThLevyIncomeLabel.Section40_5Vehicles],\n\t\tincome[ThLevyIncomeLabel.Section40_5Other],\n\t])\n\tconst professions = sumMeasures(graph, [\n\t\tincome[ThLevyIncomeLabel.Section40_6Medical],\n\t\tincome[ThLevyIncomeLabel.Section40_6Law],\n\t\tincome[ThLevyIncomeLabel.Section40_6Engineering],\n\t\tincome[ThLevyIncomeLabel.Section40_6Architecture],\n\t\tincome[ThLevyIncomeLabel.Section40_6Accounting],\n\t\tincome[ThLevyIncomeLabel.Section40_6FineArts],\n\t\tincome[ThLevyIncomeLabel.Section40_6Other],\n\t])\n\tconst business = sumMeasures(graph, [\n\t\tincome[ThLevyIncomeLabel.Section40_8General],\n\t\tincome[ThLevyIncomeLabel.Section40_8Entertainer],\n\t])\n\tconst employment = income[ThLevyIncomeLabel.Section40_1]\n\tconst nonEmployment = [\n\t\tincome[ThLevyIncomeLabel.Section40_2],\n\t\tincome[ThLevyIncomeLabel.Section40_3],\n\t\tsection40_4.assessable,\n\t\trental,\n\t\tprofessions,\n\t\tincome[ThLevyIncomeLabel.Section40_7],\n\t\tbusiness,\n\t]\n\tconst total = sumMeasures(graph, [employment, ...nonEmployment], ThLevyMeasureId.AssessableTotal)\n\tconst grossNonEmployment = sumMeasures(graph, nonEmployment, ThLevyMeasureId.GrossNonEmployment)\n\treturn { total, grossNonEmployment }\n}\n","import type { TaxBracket } from \"../../core/brackets\"\nimport { rateFraction } from \"../../core/money/ratio\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { toSatang } from \"../units\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { sumMeasures } from \"./graph-rates\"\nimport { ThLevyRounding } from \"./graph-types\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\n\n/**\n * Section 48(2) minimum gross tax Measures.\n *\n * Purpose: Separates the calculated tax from the portion that actually applies.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 48(2).\n */\nexport interface ThMinimumTaxMeasures {\n\t/** 0.5% of Section 40(2)–(8) income when it reaches 120,000 THB, else zero. */\n\treadonly calculated: string\n\t/** The calculated tax when it exceeds 5,000 THB, else zero. */\n\treadonly applicable: string\n}\n\n/**\n * Emits progressive Section 48(1) tax as one slice per bracket tier.\n *\n * Purpose: Reproduces `evaluateBrackets` slice by slice as Measures.\n * Math: For tier `[lo, hi)` at rate `r`, tax += `round_half_up(min(max(x - lo, 0), hi - lo) * r)`;\n * the unbounded top tier omits the upper cap. Slices match `evaluateBrackets` exactly.\n * Units: Taxable income and tax are integer satang Measures; rates are dimensionless.\n * Throws: TaxValidationError if a bracket bound or rate is invalid.\n *\n * @param graph Measure graph being built.\n * @param taxable Net taxable income Measure.\n * @param brackets Ordered statutory bracket table in THB major units.\n * @statute Thailand Revenue Code Section 48(1); Royal Decree No. 650.\n */\nexport function addProgressiveTax(\n\tgraph: ThLevyGraph,\n\ttaxable: string,\n\tbrackets: readonly TaxBracket[] = TH_2026_PARAMETERS.brackets,\n): string {\n\tconst taxes: string[] = []\n\tlet lower = 0\n\tfor (const bracket of brackets) {\n\t\tconst upper = bracket.upTo === null ? null : toSatang(bracket.upTo)\n\t\tconst excess = graph.max(graph.sub(taxable, graph.constant(lower)), graph.constant(0))\n\t\tconst slice = upper === null ? excess : graph.min(excess, graph.constant(upper - lower))\n\t\tconst { num, den } = rateFraction(bracket.rate)\n\t\ttaxes.push(graph.scale(slice, num, den, ThLevyRounding.HalfUp))\n\t\tlower = upper ?? lower\n\t}\n\treturn sumMeasures(graph, taxes, ThLevyMeasureId.ProgressiveTax)\n}\n\n/**\n * Emits the Section 48(2) minimum gross tax and its applicability test.\n *\n * Purpose: Encodes both statutory thresholds as `pick` Measures.\n * Math: `calculated = gross >= 120,000 ? round_half_up(gross * 0.5%) : 0`;\n * `applicable = calculated > 5,000 ? calculated : 0`.\n * Units: Integer satang Measures; the threshold comparison uses satang.\n * Throws: TaxValidationError if the rate or a threshold is invalid.\n *\n * @param graph Measure graph being built.\n * @param grossNonEmployment Section 40(2)–(8) gross income Measure.\n * @statute Thailand Revenue Code Section 48(2).\n */\nexport function addMinimumGrossTax(\n\tgraph: ThLevyGraph,\n\tgrossNonEmployment: string,\n): ThMinimumTaxMeasures {\n\tconst p = TH_2026_PARAMETERS.minimumGrossTax\n\tconst { num, den } = rateFraction(p.rate)\n\tconst computed = graph.scale(grossNonEmployment, num, den, ThLevyRounding.HalfUp)\n\tconst calculated = graph.pick(\n\t\tgrossNonEmployment,\n\t\tgraph.constant(toSatang(p.incomeThreshold) - 1),\n\t\tcomputed,\n\t\tgraph.constant(0),\n\t\tThLevyMeasureId.MinimumGrossTax,\n\t)\n\tconst applicable = graph.pick(\n\t\tcalculated,\n\t\tgraph.constant(toSatang(p.taxThreshold)),\n\t\tcalculated,\n\t\tgraph.constant(0),\n\t)\n\treturn { calculated, applicable }\n}\n\n/**\n * Emits the regular-schedule tax: the larger of progressive tax and applicable minimum gross tax.\n *\n * Purpose: Encodes Section 48(2)'s \"payable only if it exceeds\" rule as `max`.\n * Math: `max(progressive, applicableMinimum)`.\n * Units: Integer satang Measures.\n * Throws: Nothing.\n *\n * @param graph Measure graph being built.\n * @param progressive Progressive bracket tax Measure.\n * @param applicableMinimum Minimum gross tax once the 5,000 THB floor applies.\n * @statute Thailand Revenue Code Sections 48(1)–(2).\n */\nexport function addRegularTax(\n\tgraph: ThLevyGraph,\n\tprogressive: string,\n\tapplicableMinimum: string,\n): string {\n\treturn graph.max(progressive, applicableMinimum, ThLevyMeasureId.RegularTax)\n}\n","import { validateMonetaryAmount } from \"../../core/money\"\nimport type { ThExpenseField } from \"../types\"\nimport { toSatang } from \"../units\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { capAt, rateFlooredToBaht, sumMeasures } from \"./graph-rates\"\nimport type { ThLevyExpenseChoice } from \"./profile-types\"\n\n/**\n * One electable expense deduction: its income tally, election, standard rate, and optional cap.\n *\n * Purpose: Describes a single Section 40 expense item for {@link addItemExpense}.\n * Math: No arithmetic; carries the inputs of one standard-or-actual computation.\n * Units: `tally` is a Measure id over integer satang; `rate` is dimensionless; `capSatang` is satang.\n * Throws: Nothing at construction; the emitter validates `actualExpense`.\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46.\n */\nexport interface ThLevyExpenseLine {\n\t/** Tally Measure holding the item's assessable income in satang. */\n\treadonly tally: string\n\t/** Standard-versus-actual election fixed at emit time; omitted means standard. */\n\treadonly choice?: ThLevyExpenseChoice | undefined\n\t/** Standard statutory rate ratio (e.g. `0.5` for 50%). */\n\treadonly rate: number\n\t/** Diagnostic field reported when the actual expense is invalid. */\n\treadonly field: ThExpenseField\n\t/** Optional absolute ceiling in satang. */\n\treadonly capSatang?: number\n}\n\n/**\n * Emits the actual-expense branch: `min(actual, income)`, matching `clampCap(actual, income)`.\n *\n * Purpose: Shared actual-expense Measure for every electable Section 40 item.\n * Math: `min(tally, actualExpense)` in satang.\n * Units: Actual expense is THB major units in, satang Measures out.\n * Throws: TaxValidationError if the actual expense is negative, NaN, or non-finite.\n *\n * @param graph Measure graph being built.\n * @param tally Tally Measure of the item's income.\n * @param choice Election carrying the actual expense.\n * @param field Diagnostic field name.\n * @statute Thailand Revenue Code Sections 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function addActualExpense(\n\tgraph: ThLevyGraph,\n\ttally: string,\n\tchoice: ThLevyExpenseChoice | undefined,\n\tfield: ThExpenseField,\n): string {\n\tconst actual = choice?.actualExpense ?? 0\n\tvalidateMonetaryAmount(actual, field)\n\treturn graph.min(tally, graph.constant(toSatang(actual, field)))\n}\n\n/**\n * Emits one Section 40 expense deduction, either actual-capped-at-income or the standard percentage.\n *\n * Purpose: Selects the election branch and applies the item's statutory formula.\n * Math: Actual election gives `min(actual, income)`; otherwise `min(floor(income * rate), cap)`\n * expressed in whole baht, reproducing the calculator's `Math.floor(major * rate)` step.\n * Units: Measures are integer satang; `rate` is dimensionless.\n * Throws: TaxValidationError if the actual expense is invalid.\n *\n * @param graph Measure graph being built.\n * @param line Expense line specification.\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function addItemExpense(graph: ThLevyGraph, line: ThLevyExpenseLine): string {\n\tif (line.choice?.election === \"actual\") {\n\t\treturn addActualExpense(graph, line.tally, line.choice, line.field)\n\t}\n\tconst standard = rateFlooredToBaht(graph, line.tally, line.rate)\n\treturn line.capSatang === undefined ? standard : capAt(graph, standard, line.capSatang)\n}\n\n/**\n * Emits and sums a list of expense lines, one per Section 40 item or sub-category.\n *\n * Purpose: Keeps multi-class categories such as rentals and professions readable.\n * Math: `sum(addItemExpense(line))`; an empty list is zero.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if an elected actual expense is invalid.\n *\n * @param graph Measure graph being built.\n * @param lines Expense lines for one Section 40 category.\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function addExpenseLines(graph: ThLevyGraph, lines: readonly ThLevyExpenseLine[]): string {\n\treturn sumMeasures(\n\t\tgraph,\n\t\tlines.map((line) => addItemExpense(graph, line)),\n\t)\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\nimport { toSatang } from \"../units\"\nimport { addActualExpense, addItemExpense } from \"./expense-item\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { capAt, rateFlooredToBaht, sumMeasures } from \"./graph-rates\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport type { ThLevyExpenseElections } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\nfunction addEntertainerExpense(\n\tgraph: ThLevyGraph,\n\ttally: string,\n\tchoice: ThLevyExpenseElections[\"section40_8\"],\n): string {\n\tconst entertainer = choice?.entertainer\n\tconst field = ThExpenseField.Section40_8_Entertainer\n\tif (entertainer?.election === \"actual\") {\n\t\treturn addActualExpense(graph, tally, entertainer, field)\n\t}\n\tconst p = TH_2026_PARAMETERS.expenses.section40_8\n\tconst threshold = toSatang(p.entertainerFirstTierThreshold, field)\n\tconst firstTier = graph.min(tally, graph.constant(threshold))\n\tconst secondTier = graph.max(graph.sub(tally, graph.constant(threshold)), graph.constant(0))\n\tconst computed = graph.add(\n\t\trateFlooredToBaht(graph, firstTier, p.entertainerFirstTierRate),\n\t\trateFlooredToBaht(graph, secondTier, p.entertainerSecondTierRate),\n\t)\n\treturn capAt(graph, computed, toSatang(p.entertainerCeiling, field))\n}\n\n/**\n * Emits the Section 40(8) business expense: general income at 60%, entertainer income on the\n * 60%/40% two-tier schedule capped at 600,000 THB; actual expenses cap at their income.\n *\n * Purpose: Mirrors both Section 40(8) expense schedules and their actual-expense elections.\n * Math: General `floor(income * 0.6)`. Entertainer\n * `min(floor(min(income, 300000) * 0.6) + floor(max(income - 300000, 0) * 0.4), 600000)`.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if an elected actual expense is invalid.\n * @statute Thailand Royal Decree No. 11 Section 8.\n */\nexport function addSection40_8Expense(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tchoice: ThLevyExpenseElections[\"section40_8\"],\n): string {\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_8\n\tconst income = tallies.income\n\tconst general = addItemExpense(graph, {\n\t\ttally: income[ThLevyIncomeLabel.Section40_8General],\n\t\tchoice: choice?.general,\n\t\trate: rates.generalRate,\n\t\tfield: ThExpenseField.Section40_8_General,\n\t})\n\tconst entertainer = addEntertainerExpense(\n\t\tgraph,\n\t\tincome[ThLevyIncomeLabel.Section40_8Entertainer],\n\t\tchoice,\n\t)\n\treturn sumMeasures(graph, [general, entertainer])\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\nimport { addItemExpense } from \"./expense-item\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport type { ThLevyExpenseChoice } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Emits the Section 40(7) contracting expense: standard 60%, or actual capped at the income.\n *\n * Purpose: Mirrors the contracting expense deduction and its actual-expense election.\n * Math: `floor(s7 * 0.6)` or `min(actual, s7)`.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if the elected actual expense is invalid.\n * @statute Thailand Royal Decree No. 11 Section 7.\n */\nexport function addSection40_7Expense(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tchoice: ThLevyExpenseChoice | undefined,\n): string {\n\treturn addItemExpense(graph, {\n\t\ttally: tallies.income[ThLevyIncomeLabel.Section40_7],\n\t\tchoice,\n\t\trate: TH_2026_PARAMETERS.expenses.section40_7.rate,\n\t\tfield: ThExpenseField.Section40_7,\n\t})\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\nimport { toSatang } from \"../units\"\nimport { addItemExpense } from \"./expense-item\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport type { ThLevyExpenseChoice } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Emits the shared Section 40(1) and 40(2) expense: 50% of their combined income, capped at\n * 100,000 THB.\n *\n * Purpose: Mirrors the shared employment/service expense deduction as Measures.\n * Math: `min(floor((s1 + s2) * 0.5), 100000)` in whole baht, summed before the percentage.\n * Units: Integer satang Measures.\n * Throws: Nothing; both tallies are caller-supplied integer satang.\n * @statute Thailand Revenue Code Section 42 bis.\n */\nexport function addSection40_1_2Expense(graph: ThLevyGraph, tallies: ThLevyTallies): string {\n\tconst income = tallies.income\n\tconst combined = graph.add(\n\t\tincome[ThLevyIncomeLabel.Section40_1],\n\t\tincome[ThLevyIncomeLabel.Section40_2],\n\t)\n\tconst rate = TH_2026_PARAMETERS.expenses.section40_1_2\n\treturn addItemExpense(graph, {\n\t\ttally: combined,\n\t\trate: rate.rate,\n\t\tfield: ThExpenseField.Section40_1_2,\n\t\tcapSatang: toSatang(rate.ceiling, ThExpenseField.Section40_1_2),\n\t})\n}\n\n/**\n * Emits the Section 40(3) royalty expense: standard 50% capped at 100,000 THB, or actual capped\n * at the royalty income.\n *\n * Purpose: Mirrors the royalty expense deduction, including its actual-expense election.\n * Math: `min(floor(s3 * 0.5), 100000)` or `min(actual, s3)`.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if the elected actual expense is invalid.\n * @statute Thailand Revenue Code Section 42 ter; Royal Decree No. 11 Section 4.\n */\nexport function addSection40_3Expense(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tchoice: ThLevyExpenseChoice | undefined,\n): string {\n\tconst rate = TH_2026_PARAMETERS.expenses.section40_3\n\treturn addItemExpense(graph, {\n\t\ttally: tallies.income[ThLevyIncomeLabel.Section40_3],\n\t\tchoice,\n\t\trate: rate.rate,\n\t\tfield: ThExpenseField.Section40_3,\n\t\tcapSatang: toSatang(rate.ceiling, ThExpenseField.Section40_3),\n\t})\n}\n\n/**\n * Emits the Section 40(4) expense, statutorily zero.\n *\n * Purpose: Keeps the expense total's shape identical to the calculator's.\n * Math: `0`.\n * Units: Integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Section 40(4).\n */\nexport function addSection40_4Expense(graph: ThLevyGraph): string {\n\treturn graph.constant(0)\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\nimport { addExpenseLines } from \"./expense-item\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport type { ThLevyExpenseElections } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Emits the Section 40(6) liberal profession expense: 60% for medical, 30% for every other\n * profession; actual expenses cap at their class income.\n *\n * Purpose: Mirrors each profession class's standard percentage or actual-expense election.\n * Math: Per class, `floor(income * rate)` with medical 60% and the rest 30%.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if an elected actual expense is invalid.\n * @statute Thailand Royal Decree No. 11 Section 6.\n */\nexport function addSection40_6Expense(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tchoice: ThLevyExpenseElections[\"section40_6\"],\n): string {\n\tconst income = tallies.income\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_6\n\treturn addExpenseLines(graph, [\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Medical],\n\t\t\tchoice: choice?.medical,\n\t\t\trate: rates.medical,\n\t\t\tfield: ThExpenseField.Section40_6_Medical,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Law],\n\t\t\tchoice: choice?.law,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_Law,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Engineering],\n\t\t\tchoice: choice?.engineering,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_Engineering,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Architecture],\n\t\t\tchoice: choice?.architecture,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_Architecture,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Accounting],\n\t\t\tchoice: choice?.accounting,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_Accounting,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6FineArts],\n\t\t\tchoice: choice?.fineArts,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_FineArts,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_6Other],\n\t\t\tchoice: choice?.other,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_6_Other,\n\t\t},\n\t])\n}\n","import { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThExpenseField } from \"../types\"\nimport { addExpenseLines } from \"./expense-item\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport type { ThLevyExpenseElections } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Emits the Section 40(5) rental expense across the five property classes.\n *\n * Purpose: Mirrors each rental class's standard percentage or actual-expense election.\n * Math: Per class, `floor(income * rate)` with building 30%, agricultural land 20%,\n * non-agricultural land 15%, vehicles 30%, other 10%; actual expenses cap at their class income.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if an elected actual expense is invalid.\n * @statute Thailand Royal Decree No. 11 Section 5.\n */\nexport function addSection40_5Expense(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\tchoice: ThLevyExpenseElections[\"section40_5\"],\n): string {\n\tconst income = tallies.income\n\tconst rates = TH_2026_PARAMETERS.expenses.section40_5\n\treturn addExpenseLines(graph, [\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_5Building],\n\t\t\tchoice: choice?.building,\n\t\t\trate: rates.building,\n\t\t\tfield: ThExpenseField.Section40_5_Building,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_5AgriculturalLand],\n\t\t\tchoice: choice?.agriculturalLand,\n\t\t\trate: rates.agriculturalLand,\n\t\t\tfield: ThExpenseField.Section40_5_AgriculturalLand,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_5NonAgriculturalLand],\n\t\t\tchoice: choice?.nonAgriculturalLand,\n\t\t\trate: rates.nonAgriculturalLand,\n\t\t\tfield: ThExpenseField.Section40_5_NonAgriculturalLand,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_5Vehicles],\n\t\t\tchoice: choice?.vehicles,\n\t\t\trate: rates.vehicles,\n\t\t\tfield: ThExpenseField.Section40_5_Vehicles,\n\t\t},\n\t\t{\n\t\t\ttally: income[ThLevyIncomeLabel.Section40_5Other],\n\t\t\tchoice: choice?.other,\n\t\t\trate: rates.other,\n\t\t\tfield: ThExpenseField.Section40_5_Other,\n\t\t},\n\t])\n}\n","import { addSection40_8Expense } from \"./expenses-business\"\nimport { addSection40_7Expense } from \"./expenses-contracting\"\nimport {\n\taddSection40_1_2Expense,\n\taddSection40_3Expense,\n\taddSection40_4Expense,\n} from \"./expenses-income\"\nimport { addSection40_6Expense } from \"./expenses-professions\"\nimport { addSection40_5Expense } from \"./expenses-rental\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { sumMeasures } from \"./graph-rates\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevyExpenseElections } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Emits every Section 40(1)–40(8) expense deduction and totals them.\n *\n * Purpose: Reproduces the calculator's `calculateExpenseDeductions` as Measures.\n * Math: Sum of the seven statutory expense buckets, each already rounded the way its stage does.\n * Units: Integer satang Measures.\n * Throws: TaxValidationError if an elected actual expense is invalid.\n *\n * @param graph Measure graph being built.\n * @param tallies Income tally ids.\n * @param elections Standard-versus-actual choices fixed at emit time.\n * @statute Thailand Revenue Code Sections 42 bis, 42 ter, 43–46; Royal Decree No. 11.\n */\nexport function addExpenseMeasures(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\telections: ThLevyExpenseElections = {},\n): string {\n\tconst buckets = [\n\t\taddSection40_1_2Expense(graph, tallies),\n\t\taddSection40_3Expense(graph, tallies, elections.section40_3),\n\t\taddSection40_4Expense(graph),\n\t\taddSection40_5Expense(graph, tallies, elections.section40_5),\n\t\taddSection40_6Expense(graph, tallies, elections.section40_6),\n\t\taddSection40_7Expense(graph, tallies, elections.section40_7),\n\t\taddSection40_8Expense(graph, tallies, elections.section40_8),\n\t]\n\treturn sumMeasures(graph, buckets, ThLevyMeasureId.ExpensesTotal)\n}\n","import { TaxValidationError } from \"../../core/money\"\nimport type {\n\tThLevy,\n\tThLevyMeasure,\n\tThLevyMonthDay,\n\tThLevyRounding,\n\tThLevyTallyBasis,\n} from \"./graph-types\"\nimport { ThLevyField } from \"./measure-ids\"\n\n/** Auto-generated Measure id prefix; explicit audited ids never start with it. */\nconst AUTO_ID = \"auto\"\n\n/**\n * Builder for a sim-core `Levy` rule graph.\n *\n * Purpose: The only place that constructs Measures, so the emitted operation set is closed by\n * the {@link ThLevyMeasure} union and every id is unique.\n * Math: Each method appends one Measure; arithmetic is deferred to sim-core's exact evaluator.\n * Units: `const` values are integer satang; `num`/`den` of `scale` are dimensionless integers.\n * Throws: TaxValidationError for a duplicate id, non-safe const, or invalid scale fraction.\n *\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(2).\n */\nexport class ThLevyGraph {\n\tprivate readonly list: ThLevyMeasure[] = []\n\tprivate readonly ids = new Set<string>()\n\tprivate serial = 0\n\n\t/** Appends a fixed satang amount; `id` names an audited Measure. */\n\tconstant(value: number, id?: string): string {\n\t\tif (!Number.isSafeInteger(value)) {\n\t\t\tthrow new TaxValidationError(\n\t\t\t\tThLevyField.ConstValue,\n\t\t\t\tvalue,\n\t\t\t\t\"Const must be safe integer satang\",\n\t\t\t)\n\t\t}\n\t\treturn this.append({ id: this.claim(id), op: \"const\", value })\n\t}\n\n\t/** Appends a tally over one label and basis. */\n\ttally(label: string, basis: ThLevyTallyBasis, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"tally\", label, basis })\n\t}\n\n\t/** Appends `a + b`. */\n\tadd(a: string, b: string, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"add\", a, b })\n\t}\n\n\t/** Appends `a - b`. */\n\tsub(a: string, b: string, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"sub\", a, b })\n\t}\n\n\t/** Appends `min(a, b)`. */\n\tmin(a: string, b: string, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"min\", a, b })\n\t}\n\n\t/** Appends `max(a, b)`. */\n\tmax(a: string, b: string, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"max\", a, b })\n\t}\n\n\t/** Appends `of * num / den`, rounded as `rounding` says. */\n\tscale(of: string, num: number, den: number, rounding: ThLevyRounding, id?: string): string {\n\t\tif (!Number.isSafeInteger(num)) {\n\t\t\tthrow new TaxValidationError(ThLevyField.ScaleNum, num, \"Scale numerator must be an integer\")\n\t\t}\n\t\tif (!Number.isSafeInteger(den) || den < 1) {\n\t\t\tthrow new TaxValidationError(ThLevyField.ScaleDen, den, \"Scale denominator must be >= 1\")\n\t\t}\n\t\treturn this.append({ id: this.claim(id), op: \"scale\", of, num, den, rounding })\n\t}\n\n\t/** Appends `then` when `a > b`, otherwise `otherwise`. */\n\tpick(a: string, b: string, then: string, otherwise: string, id?: string): string {\n\t\treturn this.append({ id: this.claim(id), op: \"pick\", a, b, then, else: otherwise })\n\t}\n\n\t/** Finishes the graph as a Levy, checking that every operand and the due id exist. */\n\tbuild(id: string, period: ThLevyMonthDay, settlement: ThLevyMonthDay, due: string): ThLevy {\n\t\tif (!this.ids.has(due)) {\n\t\t\tthrow new TaxValidationError(ThLevyField.MeasureDue, due, \"Due must name an emitted Measure\")\n\t\t}\n\t\tfor (const measure of this.list) {\n\t\t\tfor (const operand of operandsOf(measure)) {\n\t\t\t\tif (!this.ids.has(operand)) {\n\t\t\t\t\tthrow new TaxValidationError(\n\t\t\t\t\t\tThLevyField.MeasureId,\n\t\t\t\t\t\toperand,\n\t\t\t\t\t\t\"Operand must name an emitted Measure\",\n\t\t\t\t\t)\n\t\t\t\t}\n\t\t\t}\n\t\t}\n\t\treturn { id, period, settlement, measures: [...this.list], due }\n\t}\n\n\tprivate append(measure: ThLevyMeasure): string {\n\t\tthis.list.push(measure)\n\t\treturn measure.id\n\t}\n\n\tprivate claim(id?: string): string {\n\t\tconst resolved = id ?? `${AUTO_ID}.${this.serial++}`\n\t\tif (this.ids.has(resolved)) {\n\t\t\tthrow new TaxValidationError(ThLevyField.MeasureId, resolved, \"Duplicate Measure id\")\n\t\t}\n\t\tthis.ids.add(resolved)\n\t\treturn resolved\n\t}\n}\n\nfunction operandsOf(measure: ThLevyMeasure): readonly string[] {\n\tswitch (measure.op) {\n\t\tcase \"const\":\n\t\tcase \"tally\":\n\t\t\treturn []\n\t\tcase \"scale\":\n\t\t\treturn [measure.of]\n\t\tcase \"pick\":\n\t\t\treturn [measure.a, measure.b, measure.then, measure.else]\n\t\tdefault:\n\t\t\treturn [measure.a, measure.b]\n\t}\n}\n","import { rateFraction } from \"../../core/money/ratio\"\nimport { TH_2026_PARAMETERS } from \"../parameters\"\nimport { ThFinalWithholdingElection } from \"../types\"\nimport { validateCorpTaxRate } from \"../validate\"\nimport type { ThLevyGraph } from \"./graph\"\nimport { sumMeasures } from \"./graph-rates\"\nimport { ThLevyRounding } from \"./graph-types\"\nimport { ThLevyIncomeLabel } from \"./labels\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevySection40_4Elections } from \"./profile-types\"\nimport type { ThLevyTallies } from \"./tallies\"\n\n/**\n * Section 40(4) Measures: included income, final withholding tax, and the Section 47 bis credit.\n *\n * Purpose: Names every output of the Section 40(4) election split.\n * Math: No arithmetic; ids only.\n * Units: The referenced Measures are integer satang.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 50(2)(g), 57 ter.\n */\nexport interface ThSection40_4Measures {\n\t/** Included sources plus the dividend gross-up, added to Section 40(4) assessable income. */\n\treadonly assessable: string\n\t/** Tax withheld at source on sources elected final. */\n\treadonly finalWithholdingTax: string\n\t/** Section 47 bis credit for included dividends, or zero. */\n\treadonly dividendCredit: string\n}\n\nfunction withheld(graph: ThLevyGraph, tally: string, rate: number): string {\n\tconst { num, den } = rateFraction(rate)\n\treturn graph.scale(tally, num, den, ThLevyRounding.HalfUp)\n}\n\n/**\n * Emits the Section 40(4) split: sources elected final leave regular brackets and carry their\n * withholding tax; included sources join Section 40(4) income, and included dividends also earn\n * the Section 47 bis gross-up credit.\n *\n * Purpose: Applies each source's emit-time election and builds the Section 47 bis credit.\n * Math: Final tax = `round_half_up(amount * rate)`; credit = `round_half_up(dividend * r / (1-r))`;\n * assessable = sum of included sources + credit.\n * Units: Integer satang Measures; rates are dimensionless.\n * Throws: TaxValidationError if the corporate tax rate is outside [0, 1).\n *\n * @param graph Measure graph being built.\n * @param tallies Income tally ids.\n * @param elections Final-withholding and Section 47 bis elections fixed at emit time.\n * @statute Thailand Revenue Code Sections 40(4), 47 bis, 50(2)(g), 57 ter.\n */\nexport function addSection40_4(\n\tgraph: ThLevyGraph,\n\ttallies: ThLevyTallies,\n\telections: ThLevySection40_4Elections = {},\n): ThSection40_4Measures {\n\tconst rates = TH_2026_PARAMETERS.finalWithholding\n\tconst income = tallies.income\n\tconst corpTaxRate = elections.dividendCorpTaxRate\n\tif (corpTaxRate !== undefined) validateCorpTaxRate(corpTaxRate)\n\tconst isFinal = (election: ThFinalWithholdingElection | undefined): boolean =>\n\t\telection === ThFinalWithholdingElection.Final\n\tconst included = [income[ThLevyIncomeLabel.Section40_4Other]]\n\tconst finalTaxes: string[] = []\n\tconst interest = income[ThLevyIncomeLabel.Section40_4Interest]\n\tif (isFinal(elections.interest)) finalTaxes.push(withheld(graph, interest, rates.interestRate))\n\telse included.push(interest)\n\tconst dividend = income[ThLevyIncomeLabel.Section40_4Dividends]\n\tconst isDividendIncluded = !isFinal(elections.dividends)\n\tif (isDividendIncluded) included.push(dividend)\n\telse finalTaxes.push(withheld(graph, dividend, rates.dividendRate))\n\tconst digital = income[ThLevyIncomeLabel.Section40_4DigitalAssets]\n\tif (isFinal(elections.digitalAssets))\n\t\tfinalTaxes.push(withheld(graph, digital, rates.digitalAssetRate))\n\telse included.push(digital)\n\tlet credit: string\n\tif (isDividendIncluded && corpTaxRate !== undefined) {\n\t\tconst { num, den } = rateFraction(corpTaxRate)\n\t\tcredit = graph.scale(\n\t\t\tdividend,\n\t\t\tnum,\n\t\t\tden - num,\n\t\t\tThLevyRounding.HalfUp,\n\t\t\tThLevyMeasureId.DividendCredit,\n\t\t)\n\t\tincluded.push(credit)\n\t} else {\n\t\tcredit = graph.constant(0, ThLevyMeasureId.DividendCredit)\n\t}\n\tconst assessable = sumMeasures(graph, included)\n\tconst finalWithholdingTax = sumMeasures(graph, finalTaxes, ThLevyMeasureId.FinalWithholdingTax)\n\treturn { assessable, finalWithholdingTax, dividendCredit: credit }\n}\n","import type { ThLevyGraph } from \"./graph\"\nimport { ThLevyTallyBasis } from \"./graph-types\"\nimport {\n\tTH_LEVY_CONTRIBUTION_LABELS,\n\tTH_LEVY_INCOME_LABELS,\n\ttype ThLevyContributionLabel,\n\ttype ThLevyIncomeLabel,\n} from \"./labels\"\n\n/**\n * Measure ids of every tally a TH 2026 Levy reads, keyed by the label the caller must use.\n *\n * Purpose: The caller-facing contract between exported labels and emitted Measures.\n * Math: No arithmetic; ids only.\n * Units: Tallied amounts are integer satang supplied by the caller.\n * Throws: Nothing.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 47.\n */\nexport interface ThLevyTallies {\n\t/** One `gross` tally per assessable income label. */\n\treadonly income: Readonly<Record<ThLevyIncomeLabel, string>>\n\t/** One `funded` tally per contribution-driven allowance label. */\n\treadonly contributions: Readonly<Record<ThLevyContributionLabel, string>>\n}\n\nfunction tallyRecord<K extends string>(\n\tgraph: ThLevyGraph,\n\tlabels: readonly K[],\n\tbasis: ThLevyTallyBasis,\n): Readonly<Record<K, string>> {\n\tconst record = {} as Record<K, string>\n\tfor (const label of labels) record[label] = graph.tally(label, basis)\n\treturn record\n}\n\n/**\n * Emits one tally Measure per exported label, so a caller can label any subset of Flows.\n *\n * Purpose: Fixes the caller-facing contract before any statutory arithmetic depends on it.\n * Math: No arithmetic; each Measure only reads its label from the matching sim-core tally map.\n * Units: Tallied amounts are integer satang supplied by the caller.\n * Throws: Nothing; the graph validates ids only.\n *\n * @param graph Measure graph being built.\n * @statute Thailand Revenue Code Sections 40(1)–(8), 47.\n */\nexport function addThLevyTallies(graph: ThLevyGraph): ThLevyTallies {\n\treturn {\n\t\tincome: tallyRecord(graph, TH_LEVY_INCOME_LABELS, ThLevyTallyBasis.Gross),\n\t\tcontributions: tallyRecord(graph, TH_LEVY_CONTRIBUTION_LABELS, ThLevyTallyBasis.Funded),\n\t}\n}\n","import { addAllowanceMeasures } from \"./allowances\"\nimport { addAssessableMeasures } from \"./assessable\"\nimport { addMinimumGrossTax, addProgressiveTax, addRegularTax } from \"./brackets\"\nimport { addExpenseMeasures } from \"./expenses\"\nimport { ThLevyGraph } from \"./graph\"\nimport type { ThLevy, ThLevyMonthDay } from \"./graph-types\"\nimport { ThLevyMeasureId } from \"./measure-ids\"\nimport type { ThLevyProfile } from \"./profile-types\"\nimport { addSection40_4 } from \"./regimes\"\nimport { addThLevyTallies } from \"./tallies\"\n\n/** Default Levy id: Thailand Personal Income Tax for the 2026 tax year. */\nconst DEFAULT_ID = \"th-2026-pit\"\n\n/** Default period start: the calendar tax year. */\nconst DEFAULT_PERIOD: ThLevyMonthDay = { month: 1, day: 1 }\n\n/** Default Settlement: the annual return date following the tax year (Revenue Code Section 56). */\nconst DEFAULT_SETTLEMENT: ThLevyMonthDay = { month: 3, day: 31 }\n\n/**\n * Emits a Thailand 2026 Personal Income Tax rule set as sim-core Levy data.\n *\n * Purpose: Lets sim-core charge the annual PIT assessment from Flow tallies without importing\n * this package. The profile, elections, and 2026 statutory parameters are frozen at emit time;\n * income and contribution amounts arrive as Flow tallies under the exported labels.\n * Math: `due = max(progressive, minimum gross tax) + final withholding tax\n * - final withholding tax - Section 47 bis credit`, which is the calculator's `netTaxPayable`\n * when no separate sheet, real estate, or other withholding is supplied.\n * Units: Every monetary Measure is integer satang.\n * Throws: TaxValidationError for an invalid profile allowance, donation, actual expense, or rate.\n *\n * @param profile Taxpayer profile and elections fixed at emit time.\n * @statute Thailand Revenue Code Sections 40, 42 bis, 47, 47 bis, 48(1)–(2), 50(2)(g), 56.\n */\nexport function emitThLevy(profile: ThLevyProfile = {}): ThLevy {\n\tconst graph = new ThLevyGraph()\n\tconst tallies = addThLevyTallies(graph)\n\tconst section40_4 = addSection40_4(graph, tallies, profile.section40_4)\n\tconst assessable = addAssessableMeasures(graph, tallies, section40_4)\n\tconst expenses = addExpenseMeasures(graph, tallies, profile.expenses)\n\tconst allowances = addAllowanceMeasures(graph, tallies, profile, assessable.total, expenses)\n\tconst progressive = addProgressiveTax(graph, allowances.netTaxable)\n\tconst minimum = addMinimumGrossTax(graph, assessable.grossNonEmployment)\n\tconst regular = addRegularTax(graph, progressive, minimum.applicable)\n\tconst total = graph.add(regular, section40_4.finalWithholdingTax, ThLevyMeasureId.TotalTax)\n\tconst credits = graph.add(section40_4.finalWithholdingTax, section40_4.dividendCredit)\n\tconst netPayable = graph.sub(total, credits, ThLevyMeasureId.NetTaxPayable)\n\treturn graph.build(\n\t\tprofile.levy?.id ?? DEFAULT_ID,\n\t\tprofile.levy?.period ?? DEFAULT_PERIOD,\n\t\tprofile.levy?.settlement ?? DEFAULT_SETTLEMENT,\n\t\tnetPayable,\n\t)\n}\n","import type { TaxResult, TaxSystem } from \"../core/system\"\nimport { calculateThTax } from \"./calculate\"\nimport type { ThBreakdown, ThTaxInput } from \"./types\"\n\n/**\n * Thailand Tax System implementation for 2026.\n *\n * Implements TaxSystem contract for `@trajectonomics/tax/th`.\n */\nexport const th: TaxSystem<ThTaxInput, \"THB\", ThBreakdown> = {\n\tjurisdiction: \"TH\",\n\ttaxYear: 2026,\n\tcurrency: \"THB\",\n\tcalculate(input: ThTaxInput = {}): TaxResult<\"THB\", ThBreakdown> {\n\t\treturn 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