第 18 期通讯 (中文)

在泰国个人所得税
可抵免税额

Tax-deductible Allowances
in Thailand

 

(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。

 

 

     通过在泰国从事的工作或从泰国雇主处获得的任何收入,都应在泰国缴纳个人所得税(除非所适用的避免双重征税协议另有规定)。

     本简报为2022年应缴纳个人所得税的纳税人提供税务抵免和津贴的信息。本文仅限于与就业收入有关的可抵免税项和津贴。

 

Tax deductible Allowances

                                               * 根据2022年10月5日 泰铢 :人民币 的货币汇率估算值

 

       除了上述的一般津贴和可抵免税额外,领取旅行津贴(即所谓的“每日津贴”或“per diem”)的雇员应注意,这种旅行津贴如果超过一定的数额将被征税,但凭收据报销的费用依然免税。

Tax deductible

 

 

 

我们希望本通讯所提供的信息对你有所帮助
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洛伦兹和合伙人
LORENZ & PARTNERS
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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)
2 如果选择了合并收入,且婚姻状况存续于整个纳税年度。
3 对最多三个婚生或收养的孩子给予每人30,000泰铢的津贴(如果是收养的孩子,津贴只发给养父母)。该津贴适用于未成年、或被判定为无行为能力或准无行为能力的儿童,或年龄不超过25岁并在大学或其他教育机构学习的大学生。只有当孩子在前一年的应税收入不超过30,000泰铢时,才会给予这种津贴。即使全年没有满足上述条件,也可获得全额津贴。在2018年或之后出生的第二个孩子可获得额外的30,000泰铢(津贴)。
4 在2018年或之后出生的第二个孩子,额外增加30,000泰铢(津贴)。
5 如果父母超过60岁且年收入低于30,000泰铢。
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)。
8 见上述尾注(6)。
9 见上述尾注(6)。
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。

 

 

税务部门指导
(DEPARTMENTAL INSTRUCTION)
编号:No. Paw. 59/2538

标题:个人所得税:根据《税法典》第42(1)条,旅行的每日津贴可被免于计算个人所得税

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

税务局局长关于所得税的通知(第123号)
关于:申报人按照《税法典》第17(2)条规定提供信息的指令

 

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

Supharat Khawatkun

 

 

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