Individuals liable for personal income tax

     Personal Income Tax is a tax collected from the general public who have any type of income. Unless there are laws granting exemptions, they are subject to tax. Individuals liable for personal income tax include those who have had income generated in the past year, with the following statuses:

1. Individuals
2. Ordinary partnerships or groups of persons not being legal entities
3. Individuals who have died within the tax year
4. Undistributed estates
5. Community enterprises under the law on community enterprise promotion, specifically those being ordinary partnerships or groups of persons not being legal entities

     Once income is generated, if the income earner does not have a national identification number - such as a foreigner or an undistributed estate - the tax liable person must apply for a tax identification number and card within 60 days from the day income is generated. However, for income earners with a national identification number, this number can be used as the tax identification number, and they do not need to apply for a tax identification number.

     Income earners who reside in Bangkok can submit their application at any of the 30 Revenue Department Offices in Bangkok or any Revenue Department Office branches (district level) nationwide. For those outside Bangkok, they can apply at their respective provincial Revenue Department Offices and branches (district level). They should submit their tax form and pay their taxes between January 1st and March 31st of the following year after their income year, except in certain cases such as rental income, income from freelance professions, income from contracting, income from commercial or business activities. The law also allows for a mid-year tax filing for actual income generated in the first half of the year to alleviate the tax burden. In some cases, the law also requires the payer to withhold tax at the source of payment from the income paid, allowing for incremental tax payments.

     Currently, the Revenue Department allows filing and payment at post offices, only for those who reside in Bangkok, by registered mail with an enclosed cheque or bank draft for the total tax amount due, within the tax form submission deadline. Online filing is now also available at www.rd.go.th or via the RD Smart Tax Application on mobile phones.

Data updated on November 21, 2020

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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