你應該知道在泰國報稅的時間 Part II－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 II

你應該知道在泰國報稅的時間 Part II

C. Value Added Tax (VAT) 增值稅

VAT is tax on the sale of goods or the provision of services with the current rate of 7%. There are 2 applicable forms for submission.

增值稅是指對商品銷售或提供服務徵稅，現行稅率為7%。有兩種申報表格。

Form 表格

Purpose 目的

Frequency 頻率

PP 30

For local service provider

由當地服務提供者使用

Each Month: within the 15^th day

每月：15號內

PP 36

For foreign service provider

由國外服務提供者使用

Each Month: within the 15^th day

每月：15號內

If you want to know more detail of VAT, please refer to our article “Value Added Tax (VAT) in Thailand” at https://0rz.tw/eozYy.

如想知道增值稅進一步資訊，請參考我們先前的文章”泰國增值稅介紹”在https://0rz.tw/eozYy。

D. Withholding Tax 預扣所得稅

Withholding tax is deduced from payments such as service suppliers and subsequently remitted to the Revenue Department by the payer. There are several applicable forms:

預扣所得稅是從(例如)服務供應商支付的款項中扣除，然後由付款人繳納給稅務局。有幾種申報表格:

Form 表格	Purpose 目的	Frequency 頻率
PND 1	For companies to withhold tax from employees’ salary. 企業從員工薪資扣除預扣所得稅。	Each Month: within the 7^th day 每月：7號內
PND 2	Withholding tax paid for dividends. 支付股利的預扣所得稅。	Each Month: within the 7^th day 每月：7號內
PND 3	For companies to withhold tax for services, rental, insurance, etc. 企業從勞務、租金、保險等進行預扣所得稅。	Each Month: within the 7^th day 每月：7號內

If you want to know more detail of withholding tax, please refer to our article “Relating information of Withholding Tax in Thailand” at https://0rz.tw/XpriB.

如想知道預扣所得稅進一步資訊，請參考我們先前的文章”有關泰國預扣所得稅相關資訊”在https://0rz.tw/XpriB。

E. Specific Business Tax 特別營業稅

Specific business tax is imposed on certain businesses which provide services that the value added is difficult. There is only one kind of form PT 40 to report.

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

特別營業稅是針對附加值難以定義的定義的特定產業徵收的稅務。只有1種申報表格PT 40。

Form 表格

Purpose 目的

Frequency 頻率

PT 40

For certain businesses which provide services that are excluded from value added tax.

對於某些產業不在增值稅之徵收範圍內。

Each Month: within the 15^th day

每月：15號內

如想知道特別營業稅進一步資訊，請參考我們先前的文章”泰國稅法”在https://0rz.tw/OYIAh。

你應該知道在泰國報稅的時間 Part I https://0rz.tw/2uc5Z

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。