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{"id":801,"date":"2014-12-08T11:25:52","date_gmt":"2014-12-08T11:25:52","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e3%81%ae%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ae%e5%af%be%e5%bf%9c%e3%81%a8%e3%82%b9%e3%82%b1%e3%82%b8%e3%83%a5%e3%83%bc%e3%83%ab\/"},"modified":"2021-09-29T23:06:17","modified_gmt":"2021-09-29T23:06:17","slug":"thailand-personal-income-tax-annual-tax-return-process-schedule","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-personal-income-tax-annual-tax-return-process-schedule\/","title":{"rendered":"\u30bf\u30a4\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u5fdc\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u5fdc\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

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This is the first year as expat in Thailand. How do I have to do for personal income tax filling?<\/p>\n

<\/p>\n

A.<\/p>\n

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First, we need to file personal income tax in case we stay as resident in Thailand. The criteria of resident is whether we stay over 180days. In case we are resident, we need to declare domestic source income as taxable income in Thailand, and we need to declare salary we receive in Japan also wherever we receive (regulation for director’s remuneration is different).<\/p>\n

<\/p>\n

\u6b21\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u3059\u304c\u30011〜12\u6708\u304c\u8ab2\u7a0e\u671f\u9593\u30013\u6708\u672b\u65e5\u304c\u7533\u544a\u671f\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

For schedule, taxable period is Jan-Dec, and filling due date is the end of Mar.<\/p>\n

<\/p>\n

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Finally, the information we need to prepare is salary\/P.N.D.1(withholding tax) in Thailand, salary in Japan, other benefit in kind(apartment or so), and information of dependent family.<\/p>\n

<\/p>\n

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We recommend to prepare those information in advance because there are info we have to get from Japan as above.<\/p>\n

\u4ee5\u4e0a<\/p>\n

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\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

<\/span><\/p>\n

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n