feat: Thailand Personal Income Tax slab fixture

Submitted Income Tax Slab "Thailand Personal Income Tax" (THB, effective
2017-01-01) with the eight progressive brackets 0% to 35%, using the HRMS
from/to convention (150,001-300,000 etc.). standard_tax_exemption_amount
is 160,000: the Sec. 42 bis expense deduction (50%, max 100,000) plus the
personal allowance (60,000), which every employee gets without filing a
declaration. The "Expense Deduction" category and "Personal allowance"
sub-category are dropped from the exemption fixtures so they cannot be
counted twice; Personal and Family Allowances cap becomes 270,000.

default_thai_company/fixtures/employee_tax_exemption_category.json

@@ -3,15 +3,7 @@
   "docstatus": 0,
   "doctype": "Employee Tax Exemption Category",
   "is_active": 1,
-  "max_amount": 100000.0,
-  "modified": "2026-09-16 09:00:00.000000",
-  "name": "Expense Deduction"
- },
- {
-  "docstatus": 0,
-  "doctype": "Employee Tax Exemption Category",
-  "is_active": 1,
-  "max_amount": 330000.0,
+  "max_amount": 270000.0,
   "modified": "2026-09-16 09:00:00.000000",
   "name": "Personal and Family Allowances"
  },

default_thai_company/fixtures/employee_tax_exemption_sub_category.json

@@ -1,22 +1,4 @@
 [
- {
-  "docstatus": 0,
-  "doctype": "Employee Tax Exemption Sub Category",
-  "exemption_category": "Expense Deduction",
-  "is_active": 1,
-  "max_amount": 100000.0,
-  "modified": "2026-09-16 09:00:00.000000",
-  "name": "Standard expense deduction - 50% of employment income (Sec. 42 bis)"
- },
- {
-  "docstatus": 0,
-  "doctype": "Employee Tax Exemption Sub Category",
-  "exemption_category": "Personal and Family Allowances",
-  "is_active": 1,
-  "max_amount": 60000.0,
-  "modified": "2026-09-16 09:00:00.000000",
-  "name": "Personal allowance"
- },
  {
   "docstatus": 0,
   "doctype": "Employee Tax Exemption Sub Category",

default_thai_company/fixtures/income_tax_slab.json

@@ -0,0 +1,113 @@
+[
+ {
+  "allow_tax_exemption": 1,
+  "currency": "THB",
+  "disabled": 0,
+  "docstatus": 1,
+  "doctype": "Income Tax Slab",
+  "effective_from": "2017-01-01",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Thailand Personal Income Tax",
+  "other_taxes_and_charges": [],
+  "slabs": [
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 0.0,
+    "idx": 1,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 0.0,
+    "to_amount": 150000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 150001.0,
+    "idx": 2,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 5.0,
+    "to_amount": 300000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 300001.0,
+    "idx": 3,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 10.0,
+    "to_amount": 500000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 500001.0,
+    "idx": 4,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 15.0,
+    "to_amount": 750000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 750001.0,
+    "idx": 5,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 20.0,
+    "to_amount": 1000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 1000001.0,
+    "idx": 6,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 25.0,
+    "to_amount": 2000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 2000001.0,
+    "idx": 7,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 30.0,
+    "to_amount": 5000000.0
+   },
+   {
+    "condition": "",
+    "docstatus": 1,
+    "doctype": "Taxable Salary Slab",
+    "from_amount": 5000001.0,
+    "idx": 8,
+    "parent": "Thailand Personal Income Tax",
+    "parentfield": "slabs",
+    "parenttype": "Income Tax Slab",
+    "percent_deduction": 35.0,
+    "to_amount": 0.0
+   }
+  ],
+  "standard_tax_exemption_amount": 160000.0,
+  "tax_relief_limit": 0.0
+ }
+]

default_thai_company/hooks.py

@@ -108,6 +108,7 @@ fixtures = [
 	# HRMS doctypes; skipped by sync_fixtures on sites without hrms
 	{"doctype": "Employee Tax Exemption Category"},
 	{"doctype": "Employee Tax Exemption Sub Category"},
+	{"doctype": "Income Tax Slab", "filters": [["name", "=", "Thailand Personal Income Tax"]]},
 ]
 
 # Installation