IBC泰國法律金融會計事務所International Business Consultancy

Amendment of Thai Overseas Income Tax

泰國海外所得稅修正案

On 15 September 2023, the Thai Revenue Department issued an Order No. Por. 161/2023 re: Payment of Income Tax under Section 41, Paragraph 2, of the Revenue Code. The order is to set up a new rule on personal income tax payment for overseas income, which will become effective on 1 January 2024.

2023 年 9 月 15 日，泰國稅務局發布第Por. 161/2023號命令「關於：依據《泰國稅法》第41條第2款繳納所得稅」。該命令旨在製定海外所得個人所得稅繳納新規定，將於2024年1月1日起施行。

Prior to this order, Thai tax resident who had overseas income was subject to personal income tax in Thailand only provided the overseas income was brought into Thailand in the same tax year in which the income was received. With this interpretation, when the overseas income was brought into Thailand in any following tax year, such income would not be taxable in Thailand.

在此命令之前，擁有海外收入的泰國稅務居民只有在收到收入的同一納稅年度將海外收入帶入泰國時才需要在泰國繳納個人所得稅。根據這種解釋，當海外收入在任何後續納稅年度進入泰國時，該收入將不在泰國納稅。

Under the new rule, each Thai tax resident[1] receiving income from employment abroad or with a business carried out overseas or having property located overseas, will be liable to pay personal income tax in Thailand from overseas income in the tax year when it is brought into Thailand. The new rule applies to both Thai citizens and non-Thai citizens who are Thai tax residents according to Section 41 of the Revenue Code.

根據新規定，每位泰國納稅居民在海外工作、在海外開展業務或在海外擁有財產而獲得的收入，有義務在將此海外收入帶入泰國的納稅年度在泰國繳納個人所得稅。新規則依據《泰國稅法》第41條適用於泰國公民和身為泰國稅務居民的非泰國公民。

Department deputy director-general and spokesperson, Vinit Visessuvanapoom said the tax collection is to comply with international standards on the exchange of financial information to promote tax transparency and fairness.

稅務部副主任及發言人維尼特表示，稅收徵管是為了遵守金融資訊交換的國際標準，以促進稅收透明度和公平性。

Any rules, regulations, instructions, rulings, or practices that contradict No. Por. 161/2023 will be repealed. If the assessable income is subject to tax in the source country, the tax paid in the source country can be credited against the personal income tax liabilities in Thailand per rules prescribed in the applicable double tax treaties.

任何與第Por. 161/2023號命令相矛盾的規則、規定、指示、裁決或做法將被廢除。如果應稅收入需要在來源國納稅，根據適用的雙重課稅協定規定的規則，在來源國繳納的稅款可以從泰國的個人所得納稅義務中扣除。

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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。