Who has to file taxes?
All Thais winners should submit a personal income tax return. Although it is tax exempt. According to the law
– All Thai people, in the case of being single, who earn and earn more than 120,000 baht per year, or an average of 10,000 baht per month, are required to pay tax.
– All Thai people, in the case of marriage, must have an income and earn more than 220,000 baht per year, or an average of 18,333 baht per month, duty to pay tax.
Documents that should be prepared before submitting a tax return
– Name and surname of the tax filer and his spouse
– Tax ID of the company that works or other employers that pay wages
Amount won
– The amount paid to various funds such as provident funds, SSF, RMF, LTF, social security funds, national savings funds, etc.
– Withholding tax certificate or 50 bis certificate
– National ID card numbers of spouse, children, parents used to submit for tax deductions
Certificate of payment of the tax filer’s life insurance premiums AND the health insurance of the father or mother used to submit tax deductions
– Other tax deduction filing information such as receipts or donation certificates to hospitals or designated organizations
When to file tax year 65?
Submit personal income tax 2022 online via the Department of Revenue website (click here) from today – 10 April 2023. The part that needs to be filed can be filed at the office of the Department of Revenue from today until 31 March 2023.
Por Ngor Dor 90 and Por Ngor Dor 91, what is the difference?
Many people are still wondering. We will submit the income tax that should fill information through PND 90 or PND 91, the differences are as follows.
Por Ngor Dor 90 : Income received from employment Including other income such as interest from investment, house rent, dividends or simply called income from other channels in addition to salary
Phor Ngor Dor 91 : income derived from employment only, such as salary, bonus, meeting allowance, etc.
In terms of tax deductions for 2022, they are as follows.
Group allowance for personal expenses
– Personal allowance 60,000 baht
– Spouse allowance 60,000 baht per person (maximum of 1 person allowed)
– Child allowance (2nd person onwards) 30,000 – 60,000 baht per person
– Allowance for raising parents, 30,000 baht per person
– Disabled care allowance / disabled person 60,000 baht per person
– Antenatal and maternity expenses as actually paid but not more than 60,000 baht per pregnancy
Group insurance premium deduction
– Life insurance premiums or life insurance deposits as actually paid but not more than 100,000 baht in total
– Parents’ health insurance premiums As actually paid but not more than 15,000 baht
– own health insurance premiums As actually paid but not more than 25,000 baht
– Annuity life insurance premiums as actually paid But not more than 15% of taxable income but not more than 200,000 baht and when combined with the GPF, the provident fund the private school teachers’ support fund and RMF must not with being more than 500,000 baht
Discount for investment groups in various funds
– GPF Provident Fund Private School Teachers’ Welfare Fund as actually paid but not more than 15% of income and combined together should not exceed 500,000 baht
– Invest in Retirement Mutual Funds or RMF as actually paid but not more than 30% of income if combined with GPF, Provident fund Private School Teachers Welfare Fund and must not exceed 500,000 baht
– Invest in mutual funds for savings or SSF as actually paid. But not more than 30% of income and not more than 200,000 baht when combined with GPF, Private School Teachers’ Welfare Fund provident fund and not more than 500,000 baht when combined with RMF pension life insurance premiums and the National Savings Fund or the NSF
– Invest in the National Savings Fund or the NGO as actually paid. but not more than 13,200 baht and when combined with the GPF Provident Fund Private School Teachers’ Welfare Fund and RMF and pension life insurance must not exceed 500,000 baht.
– Social Security as actually paid but not more than 6,300 baht
Tax deductions in accordance with government measures
– Interest on house purchase as actually paid but not more than 100,000 baht
– Shop Dee Mee Return 2022 as actually paid but not more than 30,000 baht
– Business investments in social enterprises or Social Enterprises as actually paid but not more than 100,000 baht
Discount in the gift group
– general donations as actually paid But not more than 10% of income after all other deductions
– Donations for education, sports, social development and government hospitals 2 times the amount actually paid. But not more than 10% of income after other deductions (excluding general donations)
– Political party donations as actually paid but not more than 10,000 baht
