A: Personal deductions,
spouse deductions,
maternity allowances,
parental allowance,
costs of caring for the disabled or the handicapped,
parental health insurance premiums,
life insurance premiums,
the accumulated funds paid into the Provident Fund,
the purchase of investment units in Retirement Mutual Funds,
investment units of Long Term Equity Fund (LTF),
interests of loans from the purchase or construction of housing,
other allowances according to legal regulations.

A: A Unilife businessperson who is a natural person and juristic person with income of over 1,800,000 baht is required to register for VAT within 30 days from the date of receipt of 1,800,000 baht. The application for VAT registration (Phor.Por.01) at the Revenue Department.

A : Unilife business members in the VAT system who get commission each month must calculate the value added tax 7% of such commission and submit it to the Revenue Department by the 15th of the following month along with the form of Phor.Por.30

For example,

commission received from Unilife is 200,000 Baht in total.

The commission without VAT is 186,915.89 Baht

and 7% VAT is 13,084.11 Baht.

Therefore, the tax to be paid to the Revenue Department is 13,084.11 baht. 13,084.11 บาท

A: Check the balance on the withholding tax certificate when combined with other income and the result is over 30,000 Baht per year. In the case of singles or over married persons with 60,000 Baht, they are required to submit PND.90 no matter they have to pay taxes or not.

A: When the accumulated income is 240,000 Baht or more.

A: When the management income is 240,000 baht or more, excluding commissions.

A: A businessperson who is a corporation or juristic partnership has to pay withholding tax at 3% each time receiving commission and management income.