Currently, the Thai Revenue Code is amended to add income and gains derived from digital assets to be considered as assessable income under Sections 40 (4) (h) and 40 (4) (i). However, due to unique characteristics of digital assets, there has still been some unclear tax problems from the Thai corporate income tax perspective, such as tax issues on an acquisition of digital assets, changes of value of digital assets during the period of possession, and an investment in and a disposal of digital assets. Those problems may cause taxpayers to be unaware of their tax liabilities arising from their digital assets. At the same time the Thai Revenue Department may also not, at its full capacity, be able to impose taxes on income or gains derived from digital assets. To mitigate such problems, this article suggests to have law prescribing clearer tax status and tax liabilities of income and gains derived from digital assets.