equired to filepersonal income taxr

equired to file
personal income tax
returns
Individuals earning assessable
income who are:
 Unmarried persons with income
exceeding THB 30,000
Individuals earning assessable
income who are:
 Unmarried persons earning
income exceeding THB 60,000
 Unmarried persons earning only
income under Section 40 (1),
(e.g. salary and wages)
exceeding THB 50,000
 Unmarried persons earning only
income under Section 40 (1),
(e.g. salary and wages)
exceeding THB 100,000
 Married persons earning income
exceeding THB 60,000hool, excluding non-formal education schools. However, the sum of such expenses plus
donations made to educational projects approved by the Ministry of Education may not exceed
10% of net assessable income after deducting expenses and other allowances.

company/juristic person to a public or private school excluding non-formal education schools.
However, the sum of such expenses plus donations to educational projects approved by the
Ministry of Education and expenses for construction and maintenance of children’s playgrounds,
public parks or stadiums may not exceed 10% of net profit for corporate income tax purposes in
accordance with the conditions prescribed by Section 65 ter (3) of the Revenue Code.

and companies on income derived from transfers of assets or sales of goods or execution of
 Married persons earning income