你應該知道在泰國報稅的時間 Part I @ IBC泰國法律金融會計事務所International Business Consultancy

What You Should Know When to File Taxes in Thailand Part I

你應該知道在泰國報稅的時間 Part I

When living in a country, it is important to know when to pay your taxes to avoid being fined. In Thailand, you should be aware of some deadlines for paying taxes and forms when reporting taxes. Details are as follows:

當你住在一個國家的時候，知道當地報稅時間是件重要的事情，避免被罰款。當你住在泰國的時候，應該知道報稅的期限以及應使用的報稅表格。詳細細節如下：

(因本文篇幅較長,故分成兩個部分,本次為Part 1, Part 2敬請期待)

A. Personal Income Tax 個人所得稅

For every resident or non-resident who works or runs a business in Thailand, he/she is subject to personal income tax for the income earned in Thailand. “Resident” means any person residing in Thailand for more than 180 days; a non-resident is, however, subject to tax only on income sourced in Thailand. Person income tax must be filed by March 31 each year, there are several applicable forms listed below.

不管是否為泰國居民，只要在泰國工作或做生意都需要繳納個人所得稅。居民指在任一稅收年度在泰國居留超過180天，如果其國外的收入於同稅收年度帶入泰國，也須繳納所得稅。非居民只需針對泰國收入繳稅。個人所得稅需在每年3月31日申報，以下為幾種申報表格。

Form 表格	Purpose 目的	Frequency 頻率
PND90	For people whose income is from general circumstances, which includes rental and investment income. 個人所得來自一般情況，包含租金以及投資收入。	Each year 每年
PND 91	For people whose income is from employment which is regulated under Section of 40(1) of Thai Revenue Code. 個人所得來自依據《泰國稅法》第40(1)規定的受僱所得。	Each year每年
PND 94	For people who submit and pay half-year personal income for the current financial year. 對於提交且支付當前半年財政年度個人收入的人。	Each year每年

If you want to know more detail of personal income tax, please refer to our article “Personal Income Tax in Thailand” at https://0rz.tw/sAHLM.

如想知道個人所得稅進一步資訊，請參考我們先前的文章”泰國個人所得稅”在https://0rz.tw/sAHLM。

B. Corporate Income Tax 企業所得稅

Corporate income tax is imposed by Thai companies and partnership carrying on business in Thailand or foreign companies and partnerships not carrying on business in Thailand but deriving certain types of income from Thailand. There are 2 applicable forms:

企業所得稅的課徵對象為在泰國營業的公司及合夥公司以及部分收入來自泰國的國外公司及合夥公司。有兩種申報表格:

Form 表格

Purpose 目的

Frequency 頻率

PND 50

For companies or juristic partnership to report annual income tax. It must be reported within 150 days from the end of the accounting period.

當公司或合夥公司要申報年度所得。需在會計期間結束後150天內申報。

Each year: within 150 days from the end of the accounting period.

每年：會計期間結束後150天內。

PND 51

For companies or juristic partnership to report mid-year income tax.

當公司或合夥公司要申報半年度所得。

Every half year: within 2 months from the half of the accounting period.

每半年: 在一半的會計期間結束後2個月內。

If you want to know more detail of corporate income tax, please refer to our article “Taxes in Thailand” at https://0rz.tw/OYIAh.

如想知道企業所得稅進一步資訊，請參考我們先前的文章”泰國稅法”在https://0rz.tw/OYIAh。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。