Taxation
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Taxation Chapter 2. ผู้เสียภาษีเงินได้บุคคลธรรมดา. A.Suchda Hommanee. เงินได้ที่เกิดจาก 1. หน้าที่งานที่ทำในประเทศ 2. กิจการที่ทำในประเทศ 3. กิจการของนายจ้างในประเทศไทย 4. ทรัพย์สินที่อยู่ในประเทศ (เช่น ดอกเบี้ย เงินปันผล

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6068091

Taxation

Chapter 2

A.SuchdaHommanee

Thonburi University


Income source rule

1.

2.

3.

4. (

)

(Income Source Rule)

Thonburi University


Resident rule

1.

2.

3.

(Resident Rule)

Thonburi University


Resident rule1

1.

2. (

180

(Resident Rule) ()

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(Resident Rule) ()

30 .. 2551

31 .. 2551

1 .. 2551

1 .. 2550

- 4 -

- 4 -

- 4 -

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50

(1) (1)

(2)

1 x 2

3

4

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50 ()

(2) (2), (3), (4), (5), (6)

-

- 15

(3) 4 ()

-

-

-

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(4) 8

10

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,

- 180

- 30,000

- 30,000 60,000

- 180

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()

-

-

-

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1.

2. 15,000

3. 25

Thonburi University


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()

4. .. 2522 3

5.

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1. /

60

2. /

30,000

3. 30,000

4.

5.

6.

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1.

-

- 183

12

-

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()

2.

- 183

12

-

-

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()

3.

.4/2528

4.

2

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Thonburi University


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/

() ()

(.66 2)

() (.67)

()

.40 (2) - (6) (.70)

()

(.76 )

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70

1.

2.

3. (2) (6)

-

-

-

-

-

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70 ()

4. 15

5.

-

-

-

6.

-

-

-

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. 4/2528 12

1.

2.

3.

5.0

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()

()

()

3.0

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77/2

-

-

-

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()

78/3 (3)

-

- (..36)

7

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()

83/6

-

-

-

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40(2)

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40(3)

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40(4)()

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40(5)

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40(6)

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Thonburi University


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Thonburi University


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Thonburi University


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Thonburi University


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Thonburi University


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2553

  • 190,000.- 65

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Thonburi University


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12. 15,000

13. 15

200,000

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  • 2 8

  • 57 40(1) 40(2)-(8)

  • 40(5)40(8)

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1

1 120,000

(120,000 X 40%) = 48,000

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2

1 180,000 2 120,000 40

60,000

1. 1 180,000 = 36,000

2. 2 120,000 = 24,000

60,000

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240,000 160,000 200,000 140,000 ( 30)

3

1 2

40(1) 240,000

* 36,000 ** 204,000

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2. 40(2) 160,000

* 24,000

** 136,000

3. 40(3) 200,000

* 40 60,000 60,000

** 140,000

4. 40(4) 140,000

* 60,000

**(+ ) 200,000

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  • 30,000 9,000 84,000 13,000 60,000 1 1 4,000

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15 102,200 100,000

50,000

12 100,000

1. 100,000

2.

20,000

3. 30 270,000

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4. 120,000 15,000 5. 240,000 180,000

5. 240,000 180,000

6. 1 1 25,000 25,000

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7. 70 68 65 240,000 64 3,000

8. 100,000 10,000

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1

30,000 12 312,000

38,000

274,000

60,000

214,000

Thonburi University


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