ภาษีเงินได้บุคคลธรรมดา

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ภาษีเงินได้บุคคลธรรมดา

ภาษีเงินได้นิติบุคคล ภาษีเงินได้บุคคล
ภาษีธุรกิจเฉพาะ ภาษีมูลค่าเพิ่ม

ภาษีเงินได้บุคคลธรรมดา คือ ภาษีที่จัดเก็บจากบุคคลทั่วไป หรือจากหน่วยภาษีที่มีลักษณะพิเศษ ตามที่กฎหมายกำหนดและมีรายได้เกิดขึ้นตามเกณฑ์ที่กำหนด โดยปกติจัดเก็บเป็นรายปี รายได้ที่เกิดขึ้นในปีใดๆ ผู้มีรายได้มีหน้าที่ต้องนำไปแสดงรายการตนเองตามแบบแสดงรายการภาษีที่กำหนดภายในเดือนมกราคมถึงมีนาคมของปีถัดไป สำหรับผู้มีเงินได้บางกรณีกฎหมายยังกำหนดให้ยื่นแบบฯ เสียภาษีตอนครึ่งปี สำหรับรายได้ ที่เกิดขึ้นจริงในช่วงครึ่งปีแรก เพื่อเป็นการบรรเทาภาระภาษีที่ต้องชำระและเงินได้บางกรณี กฎหมายกำหนดให้ ผู้จ่ายทำหน้าที่หักภาษี ณ ที่จ่ายจากเงินได้ที่จ่ายบางส่วน เพื่อให้มีการทยอยชำระภาษีขณะที่มีเงินได้เกิดขึ้นอีกด้วย

ใครมีหน้าที่เสียภาษีเงินได้บุคคลธรรมดา?
ผู้มีหน้าที่เสียภาษีเงินได้บุคคลธรรมดา ได้แก่ ผู้ที่มีเงินได้เกิดขึ้นระหว่างปีที่ผ่านมาโดยมีสถานะ อย่างหนึ่งอย่างใด ดังนี้
บุคคลธรรมดา
ห้างหุ้นส่วนสามัญหรือคณะบุคคลที่มิใช่นิติบุคคล
ผู้ถึงแก่ความตายระหว่างปีภาษี
กองมรดกที่ยังไม่ได้แบ่ีง

1.  Taxable Person

     Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

2.  TAX BASE

       2.1 Assessable Income
             Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.

Assessable income is divided into 8 categories as follows:
                (1)  income from personal services rendered to employers;
                (2)  income by virtue of jobs, positions or services rendered;
                (3)  income from goodwill, copyright, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court;
                (4)  income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
                (5)  income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts;
                (6)  income from liberal professions;
                (7)  income from construction and other contracts of work;
                (8)  income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.
       2.2 Deductions and Allowances

             Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayers shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by:

TAXABLE INCOME = assessable income - deductions – allowances


       2.3 Tax Credit for Dividends

            Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability.

                Tax credit = dividend x corporate tax rate/ (100-corporate tax rate)

3.  Tax Rates

       3.1 Separate Taxation
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.

               Interest

               Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of individual's interest income are exempt from 15 per cent withholding tax;

 

(1)

interest on bonds or debentures issued by a government organization,

 

(2)

interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht during a taxable year,

 

(3)

interest on loans paid by a finance company,

 

(4)

interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry.


               Dividends

               Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.3.

4.  Withholding Tax

      For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.
5.  Tax Payment
       Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) during the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.

 

 

 

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