第 18 期通讯 （中文）
(October2022, reading time approx.: 5 minutes)
长年以来，洛伦兹和合伙人律师事务所（Lorenz & Partners）高度重视通过新闻简讯和手册的方式进行资讯更新，然而我们对所提供信息的完整性、正确性或质量不承担任何责任。本新闻稿所含任何信息均不能取代具有执业资格的律师所提供的个人咨询服务。因此，对于因使用或不使用本文中任何信息（包括可能存在的任何种类的不完整或不正确的信息）而造成的损害，若非故意或严重过失所致，请恕我们不承担赔偿责任。
* 根据2022年10月5日 泰铢 ：人民币 的货币汇率估算值
1 65岁及以上的老年纳税人和65岁以下的残疾纳税人的个人津贴最高为19万泰铢（约合RMB 36,000元）
6 退休保险、公积金、超级储蓄基金和退休公募基金等的合计可抵免税额：最高50万泰铢（约合RMB 95,300元）。除非纳税人因为残疾或死亡而进行投资变现，否则纳税人必须连续持有前述投资项目不少于10个日历年。
7 与纳税人的人寿保险费合计：最高为100,000泰铢（约合RMB 19,100元）。
10 纳税人必须每年至少购买一次的退休共同基金的投资项目，并且不得连续1年以上暂停购买该投资项目。购买投资项目的总额必须不少于每年收入的3%，或每年不少于5000泰铢（约合RMB 950元）。纳税人必须从第一次购买之日起持有投资项目不少于5年，并且在55岁之前不能变现上述投资项目。退休保险、公积金、超级储蓄基金和退休公募基金等的合计可抵免税额：最高50万泰铢。
编号：No. Paw. 59/2538
To provide the Revenue officers with a guideline in practices including giving advice to payers of income and the income receivers in the form of travelling per diem in the case of performing duties occasionally outside the office or place of business, being an assessable income excludible in computing income tax under Section 42 (1) of the Revenue Code, the Revenue Department gives an instruction as follows:
Clause 1. The travelling per diem which an employee, a holder of post or office or a provider of services receives because of travelling occasionally to perform duties within or outside the country, and is excludible in the computation of personal in-come tax, shall be subject to the following conditions:
(1) The travelling per diem is bona fide spent by such person necessarily and exclu-sively for performing his duties and wholly spent for such purposes.
(2) If such person receives per diem at the rate not higher than the top per diem rate the government pays to its officials under the royal decree governing per diem for official travelling in or outside the country, as the case may be, in the nature of a lump-sum payment, such per diem shall be treated as bona fide spent by such person necessarily and exclusively for performing his duties and wholly spent for such pur-poses without having to possess a record to prove the payment.
(3) If such person receives per diem at a rate higher than under (2) and has no doc-umental record to prove that the per diem has been bona fide spent by him neces-sarily for performing his duties and wholly spent for such purpose, only that part of the per diem which does not exceed the rate mentioned under (2) shall be treated as to have been so spent.
Clause 2. The travelling for performing the duties under Clause 1 must be evidenced by a record showing the approval of the employer or the payer of income for per-forming the duties outside the office or place of business. Such record shall also specify the nature of the duties to perform and the duration of the performance.
Clause3. All the regulations, directives, instructions or rulings that are contrary to or in conflict with this instruction shall be repealed.
Clause 4. This instruction shall be effective on and from the 1st day of January B.E. 2539.
Given on the 25th Day of December B.E. 2538
Captain Suchart Chaovisit
Director-General of Revenue
For the purpose of tax collection, the Director-General of the Revenue Department prescribes (by virtue of Section 17 (2) of the Revenue Code as amended by the Act on Amendment of the Revenue Code (No. 25) B.E. 2525 (A.D. 1982)) that any per-son having the duty to deduct income tax at source under the Revenue Code and file a return has to give information to the assessment officer together with particulars, as follows:
Clause 1. The Notification of Director-General of the Revenue Department on In-come Tax (No. 39), Re: Requirement of a Person Whose Duty is to File a Return to Give Information under Section 17 (2) of the Revenue Code, dated April 14, B.E. 2534 (1991) shall be repealed.
Clause 2. Any payer of assessable income under Section 40 (1) of the Revenue Code who has the duty to deduct income tax at source according to Section 50 (1) of the Revenue Code and submit a return according to Section 59 of the Revenue Code shall give information and show details on foreign in-come earners at least in the particulars as appeared in the form hereto attached, in the following cases:
(1) When the payment to the foreigner is the income of the month of January of any year;
(2) When the payment to the foreigner whose work starts during the tax year; and
(3) When the payment to the foreigner finishes during the tax year.
Clause 3. The form showing information and details according to Clause 2 shall be filed together with the Phor.Ngor.Dor. 1 of January of every tax year, or the month when the foreigner starts working during the tax year, or the month where the for-eigner finishes his work during the tax year, as the case may be.
Clause 4. This Notification shall be enforceable on and from 1st January B.E. 2546 (2003). The form showing information and details on foreign income earner for the month of January B.E. 2546 (2003) may be filed together with the Phor.Ngor.Dor. 1 Form of the month of January B.E. 2546 (2003), February B.E. 2546 (2003), or March B.E. 2546 (2003).
Notified on 25th December 2002
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