Bond issuers have the obligations to do the following while they have not paid off the bonds:
1. Submit a comprehensive annual financial report every year
2. Submit a report of company quarterly performance every quarter
3. Submit a written notification to the bond holders if there is an incident that may result in default.
Bond issuers are also obliged to file withholding tax collected from investors for their interest payments, to The Revenue Department of Thailand (ภ.ง.ด.2 and ภ.ง.ด. 53)
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