所得税は、個人の所得に対して課される直接税の一つです。

この場合の「個人」というのは、自然人、普通組合、法人格のない社団、未分割財産を指しています。

所得のある人は、暦年ベースで自らの所得を計算し、確定申告書を提出して納税をする義務があるのです。

 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.

課税年度は、１月１日から１２月３１日までの暦年となります。

給与所得の支払った翌月の７日までに歳入局に納付します。

また、課税年度の翌年の２月１５日までに、源泉徴収証明書を従業員に発行する必要があります。従業員が退職した場合は、最後に源泉徴収を行った日から１か月以内に、源泉徴収証明書を発行します。

毎年３月末までに下記書類を揃えて歳入局の定める書式に従い、歳入局にて確定申告書を提出して納税します。
タイにおいても、住宅ローン金利や、扶養者控除等、各種所得控除が認められています。

納税義務者は、居住者と非居住者に分類されます。

居住者とは、暦年中に連続非連続を問わず、１８０日間以上をタイに滞在した人を指しています。居住者の場合、国内源泉所得のほかに、国外源泉所得であってもタイに持ち込まれた部分を含めて課税所得になるので注意が必要です。

非居住者の場合には、タイ国内源泉所得についてのみ課税所得となるというところに違いがあります。

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. 

課税対象となる暦年を通じて婚姻期間が継続していた場合、奥様の収入がご主人の収入とみなされ、ご主人が代表して申告納税をしなければなりません。

しかし、滞納がある場合には、７日以上の事前通知を条件に、奥様にも滞納税額の連帯納付義務が生じます。

夫婦で別々の申告をされたい場合には、申告期限までに申告書に所定の記載をしてください。ただし、別々に申告したからといって、納税額が減るということではありません。

税務官は、適切と認めるときは、それぞれに納税するように通知をします。連帯納付義務がなくなるわけではありませんのでご注意ください。

別の地域に夫婦が住んでいる場合や、ときどき別に住んでいるという場合であっても、税法上は同居しているものとみなされます。

条文がまだWEBに掲載されていませんが、ご主人とは限らず、奥様で代表するジョイント申告や給与だけはそれぞれ別とし、その他所得をジョイント申告する、すべて別申告するなど、合わせて５つの申告方法が柔軟に認められることになりました。

基本的には、累進課税制度ですから合算しないほうが有利となる場合が多いものと思われます。不動産所得などで共有名義がある場合にも、その組み立て方にはいろいろあると思われます。当事務所にご相談ください。

Section 57 Ter For the purpose of income tax collection from husband and wife, if their marital status exists throughout the preceding tax year, the assessable income of the wife shall be treated as income of the husband, and the husband shall be liable to file a tax return and pay tax. However, in case of tax arrears, if the wife has received an advance notice of not less than 7 days, she shall also be jointly liable to pay the arrears.

The husband or wife who wishes to file a separate tax return may do so by notifying the assessment official within the time limit for filing tax returns. However, such separate filing shall in not change the amount of tax payable.

The assessment official may, if he deems appropriate, notify the husband and wife to pay tax separately according assessable income of each. However, if one has tax arrears and the other one has received an advance notice of not less than 7 days, that other one shall also be jointly liable to pay the arrears.

The husband and wife living in different areas or occasionally living apart shall be deemed as living together.

Section 57 Quinque If a wife has assessable income under Section 40 (1) during the preceding tax year, whether with or without any other assessable income, she may file a tax return and pay tax separately from the husband only for the assessable income under Section 40 (1), which shall not be treated as income of the husband in accordance with Section 57 Ter.

In a case where the wife files a separate tax return in accordance with Paragraph 1, the husband and wife shall each deduct the allowances as follows:

(1) Allowance for the taxpayer under Section 47 (1) (a),

(2) One half of the child allowance deductible under Section 47 (1) (c) and (f),

(3) Insurance premium allowance under Paragraph 1 of Section 47 (1) (d),

(4) Contribution made by the taxpayer to the social security fund under Section 47 (1) (i),

(5) Contribution paid into a provident fund under Section 47 (1) (g),

(6) One half of the interest on loan under Section 47 (1) (h),

(7) Each one’s portion of donation allowance under Section 47 (7).

In the case where the taxpayer is not a resident of Thailand, the allowance under (2) shall be deducted only for the child who is a resident of Thailand.

If in the tax year concerned, the husband and wife have combined assessable income under only Section 40 (1) at an amount not exceeding the amount prescribed in Section 56 (4), regardless of the amount derived by each one, the husband and wife are not liable to file a tax return.

２０１２年７月４日の違憲判決で、本項は無効となっています。

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:

納税義務者は、歳入庁によって発行される１０桁のTINと呼ばれる認識番号によって管理されます。

しかしながら、いちいちTINコードをとるのも煩雑ですから、市民登録によって付与されるPINと呼ばれるコードをTINとして使用されてもかまいません。

Section 3 Undecim of the Revenue Code> provides that a taxpayer or a payer of income shall obtain and use a taxpayer identification number (TIN).

A taxpayer identification number is issued by the Revenue Department and comprises 10 digits.

However, a taxpayer who is an individual or a payer of income who is an individual is not required to apply for a TIN if he has and uses a personal identification number (PIN) in accordance with the civilian registration law. He can use his PIN instead of TIN for tax return filing purposes.

所得は、現金のみならず、経済的な利益であっても含まれることに注意が必要です。

会社で負担されるコンドミニアムの家賃など、従業員に代わって会社で支払われているものについてはよく問題になるので、きちんと整理しておきましょう。会社では、家賃として損金としているとしても、税務上はベネフィット（福利厚生費）として給与扱いとされることがあります。この場合には、源泉所得税の課税漏れを指摘されるので、社員の方の税金の問題にとどまらず、会社を巻き込む税務問題に発展します。会計事務所としっかりとストラクチャーを決定しておくことが重要です。

日本では、所得は１０種類に分類されますが、タイの所得は８種類です。

１．給与所得

２．職能や地位に基づく報酬

３．のれんや著作権、フランチャイズなどの知的財産権あるいは遺言や裁判所命令に基づく年金の類

４．配当、利息の性質を有するあらゆる収入 譲渡によるキャピタルゲインも含まれます

５．賃借料や損害賠償金、割賦販売等の利益

６．専門家報酬

７．建設その他請負報酬

８．その他商業、農業、工業、輸送など上記に該当しない所得

 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 : 

1. income from personal services rendered to employers;
2. income by virtue of jobs, positions or services rendered;
3. 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;
4. 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;
5. income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
6. income from liberal professions;
7. income from construction and other contracts of work;
8. income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.

日本の所得税法の９条に相当する条文です。重要なものだけ掲げます。

①日当及び旅費 限度はタイ国公務員規定の上限まで（財務省令M.R. No.126 BE2509）

②転勤費用（赴任時と退職時）１年以内に繰り返す場合には非課税になりません。

③政府系の銀行預金や協同組合・商業銀行の要求払い預金の利息

④相続取得や転売以外目的取得の動産の売却益

⑤道徳上や相続で取得する収入や儀式式典もしくは慣習としてもらう贈り物

⑥教育や技術研究の賞金、政府公認宝くじ、政府からもらう受賞、非行防止のために政府から支払われる報償

⑦特別年金や相続した年金

⑧損害賠償金、保険金や葬儀の互助金

⑨未登録の普通組合や人格なき社団で所得税の納税義務者であるものから受取る利益の分配、ただし、ミューチュアルファンドから受取る場合を除く

⑩家族で耕作した米の販売

⑪５７条の２で納税義務を負う未分割財産からの収益

⑫その他財務省令で定められるものMR No.126BE2509

 ❶雇用主が負担した医療費

 ❷タイ政府債の利息

 ❸農業銀行の利息

 ❹上場有価証券の売却益

 ❺収用の対価保証金

 ❻上場投資信託の売却益

 ❼会社支給の制服２着以内

 ❽適格年金基金（プロビデントファンド）からの収入のうち拠出金額を超えない部分

 ❾普通預金の少額利息

⑬赤十字くじの賞金や売却益

⑭ミューチュアルファンドの売却収入、運用益

⑮社会保障の療養

その他国王令RD No.513BE2554では、 洪水の義援金が掲げられています。

Section 42 The assessable income of the following categories shall be exempt for the purpose of income tax calculation:

(1) Per diem or transport expenses that an employee or a person performing work spends honestly, necessarily, exclusively and wholly in carrying out his duties.

(2) Transport expenses and traveling per diem at the rates prescribed by the Government in the Royal Decree governing the rates of transport expenses and traveling per diem.

(3) The part of traveling expenses paid by the employer to the employee which the employee spent wholly and necessarily in traveling from a different place to take up employment for the first time or for returning to his place of origin after the termination of the employment. However, this exemption shall not cover traveling expenses received by an employee who returns to his place of origin and then takes up employment with the same employer within 365 days from the last working day of the previous employment.

(4) Where a contract of employment which was bona fide entered into before the entry into force of the Royal Act on Income Tax B.E. 2475 requires that the employer shall pay to the employee upon the termination of employment a single payment of gratuity, fee, commission or bonus, such payment shall be excluded for the purpose of income tax calculation, notwithstanding the whole amount that is paid after the entry into force of the provisions of this Part.

(5) Special post allowance, house rent allowance and rent free residence granted to an official of a Thai embassy or consulate abroad.

(6) income from a sale or discount received from purchase stamp duties or government postage stamps.

(7) Board or committee meeting allowance and teaching and examination fees paid by the government or public educational institutions.

(8) The following interest:

(a) Interest from Government savings lotteries, or interest on demand deposit with the Government Savings Bank;

(b) Interest on savings deposit with a cooperative;

(c) Interest on savings deposit with a bank in Thailand which is repayable on demand; only in the case where the total amount of interest received by any taxpayer does not exceed 10,000 baht throughout tax year, in accordance with the rules, procedures and conditions as prescribed by the Director- General.⁸

⁸R.D.No.301 N.DG.IT.No.55 No.64

(9) Sale of a movable property acquired from inheritance or acquired not in a commercial or profitable manner, but not including ship or vessel with freight of 6 tons or over, steam boat or motor boat with freight of 5 tons and over, or floating house.

(10) Income derived from maintenances and support under moral purposes or from inheritance, or gift received in a ceremony or on occasions in accordance with custom and tradition.

(11) Award for the purpose of education or technical research, government lottery and government savings prize, prize given by government authority in contest or competition to a person other than a professional contestant or competitor, or reward paid by government authority for the purpose of prevention of wrongdoing.

(12) Special pension, special gratuity, inherited pension or inherited gratuity.

(13) Compensation against wrongful acts, amount derived from insurance or from funeral assistance scheme.

(14) Share of profits derived from a non-registered ordinary partnership or a non-juristic body of persons liable to tax under this Part, but not including share of profits derived from a mutual fund.

(15) Income of a farmer from sale of rice cultivated by the farmer and/or his family.

(16) Income derived from an undivided estate liable to tax under Section 57 Bis.

(17) Income prescribed for exemption by Ministerial regulations. ⁹

⁹M.R.No.126 No.201

(18) Red Cross lottery prize, income from a sale or discount received from purchase of Red Cross lotteries.

(19) Interest received under Section 4 decem.¹⁰

¹⁰M.R.No.161

(20) (Repealed by R.C.A.A. (No.26) B.E. 2525 S.5)

(21) (Repealed by R.C.A.A. No.29) B.E. 2534 S.6)

(22) (Repealed by E.A.R.C. (No.14) B.E. 2529 S.8)

(23) Income from sale of investment units in a mutual fund.

(24) Income of a mutual fund.

(25) Compensatory benefit received by the taxpayer from the social security fund under the law governing social security.

次の算式で示されるように、

法定の必要経費をそれぞれの所得から控除し、次に所得控除を行います。

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 

昔の日本のように、概算控除が認められています。実額控除ができるのは、請負所得とその他所得に限られており、給与所得はもちろん、専門家報酬も不動産所得も、概算控除のみになっています。

医薬系の専門職は、必要経費が60%認められています。

Deductions allowed for the calculation of PIT

人的控除－基礎控除、未分割財産、組合、人格なき社団 30,000バーツ

配偶者控除―30,000バーツ

子供控除―２５歳未満の学生、未成年者、障害のある者 ３人まで一人15,000バーツ

教育控除―タイ国内の学生を子供にもつ場合の加算として、一人2,000バーツ

両親控除―納税義務者と配偶者の両親それぞれについて30,000バーツ（６０歳を超え年収30,000バーツ未満に限る）

生命保険料控除―納税義務者もしくは配偶者によって現実に支払われたもので（現金主義）、それぞれ10万バーツ限度。

認定プロビデントファンド控除―納税義務者もしくは配偶者によって現実に支払われたもので賃金の１５％以下の部分かつ50万バーツ限度。

長期出資ファンド控除―賃金の１５％を超えない範囲で50万バーツ限度。

住宅ローン利息控除―現金主義で10万バーツ限度。

社会保険料控除―納税義務者または配偶者によって支払われたもの（全額）

慈善的寄付金控除―上記の法定必要経費や控除をすべて適用した後の合計所得金額の１０％以下の範囲で、現実に拠出されたもの

Allowances (Exemptions) allowed for the calculation of PIT

累進課税になっているので、エクセルの計算シートを作ると簡単に計算できます。

なれると簡単なのですが、慣れないと計算間違いすることがありますよ。

給与所得以外の所得が年6万バーツを超える場合については、合計所得金額の0.5%と累進課税によって計算したものとを比較し、大きいほうが納税額になることにも注意しましょう。 ミニマム税（４８条（２））と呼ばれています。

BOIの地域統括本部事業に従事する外国人については、申請を条件として15%のフラット税率を８年間適用することになっています。

Tax rates of the Personal Income Tax

Taxable Income 

(baht) Tax Rate 

(%)

0-150,000 Exempt

more than 150,000 but less than 300,000 5

more than 300,000 but less than 500,000 10

more than 500,000 but less than 750,000 15

more than 750,000 but less than 1,000,000 20

more than 1,000,000 but less than 2,000,000 25

more than 2,000,000 but less than 4,000,000 30

Over 4,000,000 35

（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.

日本でいう配当控除の制度が定められています。

タイ国内に住所を有し、タイの法人もしくは組合から配当を受け取る者は、受け取った配当の７分の３について税額控除を受ける権利がある。

課税所得を計算するにあたって、受け取った配当をグロスアップして計算しなければならず、あくまで納税義務を果たして初めての税額控除であることに注意してください。

 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. 

分離課税が強制されるものと、分離課税を選択できるものの二種類あります。

 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. 

不動産の譲渡による所得（必要的分離課税）

ただし、事業として営む場合には、分離課税ではなく、総合課税に含めなければなりません。

①贈与により取得した場合には、５０％をみなし取得費として控除できる。必要経費の控除はなく、残りの５０％を保有年数にならして総合課税とは別個に税率を適用して単年度当たりの税額を計算し、これを年数倍することで分離課税の所得税額が産出されることになっています。譲渡金額の２０％が譲渡所得税の上限です。

②それ以外の取得原因の場合には、国王令RD No.165BE2529が控除率を規定しており、みなし取得費が計算できる。保有年数でならして所得税を計算して年数倍するのは同じである。上記と同様、譲渡金額の２０％が譲渡所得税の上限です。

利息

源泉徴収が15%で行われている場合には、納税者の選択によって総合課税の課税所得に含めないことができます。

配当

タイに居住し、税務登記がなされた企業やミューチュアルファンドからの配当・利益の分配については、10%の源泉徴収が行われている場合には、総合課税の課税所得に含めないことができます。ただし、含めない場合には、配当控除を受けることはできなくなります。

退職給与所得

就労期間が５年を超える従業員に支給される場合は分離課税が認められる。

所得控除は、就労年数１年につき７０００バーツ。就労年数は、１８３日以上を１年とし、未満を切り捨てる。

一時金と年金の併用方式の場合には、一時金だけがこの対象となり、基礎控除が３５００バーツしか認められない点に注意を要する。

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: 

1. interest on bonds or debentures issued by a government organization;
2. 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;
3. interest on loans paid by a finance company;
4. 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. 

 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.

納税義務者は、課税対象となる暦年の翌年３月末日までに確定申告書を提出し、歳入庁に対して納税をしなければなりません。不動産所得・請負所得・その他所得を有するものは、課税対象となる暦年の最初の６か月分について、９月末までに中間申告書を提出し、納税しなければなりません。

源泉徴収税額と中間納税額は、その年の確定申告の際には既払い税額として控除に使用することができます。

 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.

確定申告をしない場合、もしくは課税所得を過少に申告していると税務調査官が判断した場合、歳入庁長官の承認のもとに、税務調査官には、課税所得の決定、更正をする権限があります。課税所得の推計課税は、所有している不動産と金銭の量、お金の使い方や生活水準、収入の履歴や同種の事業を営む事業者の収入統計などを用いて行われます。

収入は厳しくみられ、支出は低めにみられることが多いため、苛烈なものになりやすい。自己防衛のために、自らアセスメントし、主張をきちんとしておくことが大切です。

確定申告は、自己主張の格好の機会ですから、自らこの機会を捨てることのないようにしたいものです。

Section 49. In the case where a taxpayer deriving income does not file a tax return, or the assessment official considers that he underreports the amount of his taxable income, the assessment official with the approval of the Director-General shall have the power to determine the amount of his net income on the basis of the money or property owned or possessed by such taxpayer, his expenditure or standard of living or his behavior, or the income statistics either of the taxpayer or of other persons carrying on a similar business. The official shall make an assessment accordingly and give the taxpayer a notice of the amount of tax payable. In this respect, the provisions of Sections 19 through 26 shall apply mutatis mutandis.