泰国《个人所得税》

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Personal Income Tax (PIT)
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

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 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, is also treated as assessable income of the employee for the purpose of PIT. Assessable income is divided into 8 categories as follows :

income from personal services rendered to employers;
income by virtue of jobs, positions or services rendered;
income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court;
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;
income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
income from liberal professions;
income from construction and other contracts of work;
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. Taxpayer shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by :

TAXABLE INCOME = Assessable Income - deductions - allowances

Deductions allowed for the calculation of PIT


Allowances (Exemptions) allowed for the calculation of PIT


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 of 3/7 of the amount of dividends received. In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is creditable against his tax liability.

3. Progressive Tax Rates
3.1 Progressive Tax Rates
Personal income tax rates applicable to taxable income are as follows

Tax rates of the Personal Income Tax


To be implemented for the 2013 and 2014 tax years.

In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.

3.2 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.

Income from sale of immovable property

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.

Interest

The following forms of 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:

interest on bonds or debentures issued by a government organization;
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;
interest on loans paid by a finance company;
interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry.
Dividends

Taxpayer who resides 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 opt to exclude such dividend from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.

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. The following are the withholding tax rates on some categories of income.


5. Tax Payment
Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year.

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Personal Income Tax for Married Couple
Previously, Sections 57 Ter and 57 Quinque of the Revenue Code stipulated that if your marriage existed throughout the tax year, you and your spouse must file a joint tax return with the option that a wife may select to file her employment income (Section 40(1) income) separately.

However, on 4 July 2012, the Constitutional Court ruled that Sections 57 Ter and 57 Quinque of the Revenue Code are in breach of a constitution. Consequently, those two sections are no longer applicable. Hence, the government passed an Emergency Act that enacted Section 57 Sex of the Revenue Code in order to modify rules for married couples as follows:

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, is also treated as assessable income of the employee for the purpose of PIT. Assessable income is divided into 8 categories as follows :

You and your spouse can file a tax return jointly as before. However, while doing so, either spouse may also select to file his or her employment income (Section 40 (1) income) separately by filing another ภ.ง.ด.91 form, or
You and your spouse can file separate tax returns for all types of income received, and pay personal income tax separately. In case where certain income cannot be clearly identified as yours or your spouse’s, the following rules shall apply:
For Sections 40(2) – 40(7) income, you and your spouse must divide the income received equally.
For Section 40(8) income, as a general rule you and your spouse must divide the income received equally. Nevertheless, you and your spouse may agree upon the portion of income earned and pay income tax on that amount accordingly.

Deductible Expenses
The deductible expenses are split among the spouses in the same proportion as the joint income proportion

Allowances
Some allowances are calculated differently from tax year 2011. Main changes are as follows:

Child allowance: Each spouse is entitled to 15,000 Baht (17,000 Baht if the child is studying at the qualified level)
Home Loan Interest Deduction: Each spouse is entitled up to 100,000 Baht of interest deduction. However, if they enter into a loan agreement jointly, each of them is entitled to 50,000 Baht of interest deduction.

Filling Options
Pursuant to Section 57 Sex of the Revenue Code, a married couple may now have 5 options in submitting their tax returns:

Each spouse files his/her tax return separately;
The couple files their return jointly, combining the wife’s income with the husband’s income (and submit a return under the husband’s name);
The couple files their return jointly, combining the husband’s income with the wife’s income (and submit a return under the wife’s name);
The couple files their return jointly, but the husband files his Section 40(1) income separately;
The couple files their return jointly, but the wife files her Section 40(1) income separately.

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Tax Clearance Certificate
1. What is a Tax Clearance Certificate?
Tax Clearance Certificate   is a certificate issued by the Director-General of the Revenue Department or the Provincial Governor or the delegated authority to a foreigner who is departing Thailand to indicate that he has already paid taxes or that he has provided a guarantor or securities as guarantee for tax liabilities and tax payable.

2. Who is required to acquire a Tax Clearance Certificate?
Section 4 quarter of the Revenue Code stipulates that a foreigner departing shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within 15 days before leaving the country, whether or not there is any tax payable. A foreigner departing Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:

He is liable to payment of tax or tax arrears before departing Thailand
He has duty to file a tax return and pay tax on behalf of a company or juristic partnership incorporated under foreign laws and has been carrying on business in Thailand
He has taxable income, whether or not in Thailand, from being a public performer in Thailand.

The word "public performer" means a drama, movie film, radio and television performer, singer, musician, professional sportsperson or performer for any kind of entertainment.

3. Who is not required to acquire a Tax Clearance Certificate?
Section 4 quarter of the Revenue Code stipulates that a foreigner transiting Thailand, or entering or residing in Thailand for a period or periods aggregating not more than 90 days in a tax year without earning assessable income or a foreigner as prescribed by the Director-General with the Minister’s approval shall not be required to apply for a Tax Clearance Certificate.

In addition the Revenue Department issued the Notification of the Director-General of the Revenue Department on 7 May 1991 stipulating that foreigners departing Thailand do not have to apply for a Tax Clearance Certificate except for the above three cases in 2.

4. Types of Tax Clearance Certificate
There are 2 types of Tax Clearance Certificate: P.3 and P. 3.1

4.1  P.3 Tax Clearance Certificate

issued to a foreigner who is temporarily departing Thailand.  It is valid for a single leave and must be used within 15 days from the issuance date.  If he does not depart Thailand within the specified period, the Tax Clearance Certificate becomes invalid unless it is renewed before the expiry date.

4.2  P.3.1 Tax Clearance Certificate

issued to a foreigner who enters and leaves Thailand on a regular basis due to his business or profession.  It is valid for multiple leave within the period specified in the Tax Clearance Certificate but not exceeding 180 days from the issuance date.  Renewal of Form P. 3.1 is not allowed.

5.  How to apply for a Tax Clearance Certificate
A foreigner required to have a Tax Clearance Certificate shall file an application for Tax Clearance Certificate (Form P.1) along with the following documents:

Tax Clearance Certificate Form P. 3

Passport
Alien Certificate (if any)
Residence Certificate (if any)
Work permit or an application thereof (if any)
Tax Identification Card
Letter of guarantee (if having tax liabilities or payable) issued by:

Bank with guaranteed amount exceeding tax liabilities or payable or 50000 Baht; or Person whose securities are greater than his tax liabilities or payable and whose reputation is acceptable to the Director-General of the Revenue Department, the provincial governor, the assignee or a government officer of level 6 or equivalent or higher.

Tax payment records for the past three years of the company or juristic partnership which is represented by the applicant for a Tax Clearance Certificate including withholding tax receipts or tax receipts
Other evidence as required by the Director-General of the Revenue Department

Tax Clearance Certificate  Form P. 3.1

The above documents 1-7
Evidence indicating the reasons for departing Thailand on a regular basis in connection with the business or profession of the foreigner
Evidence indicating that his assets in Thailand are greater than his tax liabilities or tax payable A foreigner applying for a Tax Clearance Certificate is required to file an application to the following persons within 15 days before departing Thailand:

Director of the Area Revenue Office with jurisdiction over the area of residence of the foreigner if he is domiciled or has residence or place of management in Bangkok Provincial governor at the Area Revenue Office if he is domiciled or has residence or place of management in a province outside Bangkok The district chief designated by the provincial governor at the Area Revenue Office if he is domiciled or has residence or place of management in a province outside Bangkok

6.  What to do for applicant with outstanding tax liabilities
If the applicant for Tax Clearance Certificate makes no payment or has made a partial payment for his tax liabilities or payable after the departure date, he is required to provide a guarantor or guarantee to the Director-General of the Revenue Department or the provincial governor or the delegated authority.

7. Loss of Tax Clearance Certificate
If the Tax Clearance Certificate is lost, the foreigner is required to contact the office where the application was filed for a replacement.  The new Tax Clearance Certificate only remains valid until the expiry date of the former Tax Clearance Certificate.

8. Presentation of Tax Clearance Certificate
A foreigner departing Thailand is required to present the Tax Clearance Certificate to the Immigration Office on the departure date.

9. Penalty
A foreigner departing or attempting to depart Thailand without a Tax Clearance Certificate shall pay a surcharge at the rate of 20% of the tax amount.  In addition he shall be subject to a fine not exceeding 1,000 Baht or an imprisonment not more than 1 month, or both.

10. For more information
If there is any question regarding the Tax Clearance Certificate, please contact any Area Revenue Office with jurisdiction over the area of residence of the foreigner.

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Rights and Duties of a Taxpayer
A taxpayer has the following rights :

1. Tax installment payment
- For personal income tax, a taxpayer can pay any tax amount which exceeds 3000 baht in up to three installments without paying fines or surcharges.

- A taxpayer can file a request for an installment payment of tax arrears. However, such payment must meet the requirements set by the Revenue Department

2. Appeal in dispute of tax assessment
In the case where a taxpayer disagrees with the assessment made by the assessment officer, he has the right to appeal to the Commission of Appeals (in the form P.S.6) within 30 days starting from the day which an assessment notice has been received.

Should a taxpayer disagree with the ruling of the Commission of Appeals, he has the right to appeal within 30 days starting from the day the ruling of the Commission of Appeals has been received. Should he fail to appeal within 30 days, he no longer has the right to appeal and must pay the whole amount of tax, fine and surcharge.

3. Deferral of tax payment by using collateral for tax arrears
The right to appeal is not a deferral of tax payment.

A taxpayer who receives a tax assessment notice must pay tax on time as stated in the assessment notice. However, should he wish to wait for the hearing or decision of the Commission of Appeals, he has the right to defer tax payment by providing various securities as collateral in accordance with the rules and regulations of the Revenue Department.

4. Application for exemption or reduction of fine and surcharge
A taxpayer has the duty to file his tax return and pay proper taxes on time. Should he fail to do so, he will be subject to fine and surcharge on top of the tax due. However, on some special grounds he may request for exemption or reduction of fine. A tax officer does not have the power under any law to exempt or reduce surcharge. Only in the case where the Director-General grants an extension of the time period of tax payment or remittance and such tax has been paid or remitted within the extended time period, then the surcharge may be reduced to 50% thereof.

5. Access to documents
A taxpayer has the right to make a copy of his documents relevant to his past tax payment record (tax returns and receipt).

A taxpayer has the following duties : File tax returns and pay proper tax. Register for tax identification number. A taxpayer must also notify the Revenue Department officers of any changes in his particular details Provide relevant documents and accounts as the law requires. This includes receipt, profit and loss statement. Balance sheet, special account, etc. Cooperate and assist the Revenue Department officers and provide additional documents or information when required as well as comply with the summon. Pay tax as assessed by the Revenue Department officers on time. Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision. Cash raised from the transaction will be used to pay off tax arrears. Non-compliance with tax law. Anyone who does not comply with the law will face civil and criminal action.