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タイの贈与税 (Gift Tax in Thailand)

Revenue Code Amendment Act (No.40) B.E.2558 (Gift Tax)

Published in the Royal Gazette on 5 August 2015

(Effective after 180 days from published date – 2 February 2016)

* Amendment of section 42 as follows:

              – Revised section 42 (10)

              – Added section 42 (26) (27) (28) (29)

 

Giving movable property

1. Tax payers

                1.1 Natural person who receive income derived under patronage or gift from ascendants, descendants or spouse

                1.2 Natural person who receive income derived under moral obligation or gift made in a ceremony or on occasions in accordance with established custom from others

2. Taxable income

                All movable property

3. Excempt income

            3.1 Income derived under patronage or gift from ascendants, descendants or spouse, only the portion of income not exceeding 20 MB throughout a tax year.

              3.2 Income derived under moral obligation or gift made in a ceremony or on occasions in accordance with established custom from person that are not ascendants, descendants or spouse, only the portion of income not exceeding 10 MB throughout a tax year.

              3.3 Income from gifts whereby the person who received the gift will use them for the religious, educational or public benefit purposes.

4. Tax calculation method

              – Gift of money and other property received by an ascendant, descendant or spouse: 5% tax on the value over 20 million Baht.

              – Gift of money and other property received by other persons not being an ascendant, descendant or spouse: 5% tax on the value over 10 million Baht.

5. Filing procedures

              - Filing PND.90 (paying tax at 5% or including together with other tax income)

6. Others

              Cannot deduct withholding tax.

 

Giving immovable property

1. Tax payers

Parent who transfer the ownership or possessory right in an immovable property without any consideration to a legitimate child (excluding adopted child).

2. Taxable income

                All immovable property

3. Excempt income

              Income above, only the portion of income not exceeding 20 MB throughout a tax year.

4. Tax calculation method

              – Gift of immoveable property received by a lawful child (not including adopted child): 5% tax on the value over 20 million Baht.

5. Filing procedures

              - Filing PND.90 (paying tax at 5% or including together with other tax income)

6. Others

              Can deduct 5 % withholding tax from the exceeding income, in case of transfer the ownership or possessory right in an immovable property over than 20 MB in one time.

 

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