The difference between P.N.D. 54 and P.P. 36

The difference between P.N.D. 54 and P.P. 36

P.N.D. 54 is a corporate income tax return form. Including the distribution of profits that are set up under foreign laws and do not operate within the country under section 70 and 70 bis of the Rajadakorn Code.

Payment under Section 70

who must pay

Including a person, partnership, company, association or body of persons who pays the assessable amount under Section 40 (2), (3), (4), (5) or (6) to a company or partnership. A juristic person established under foreign law and does not operate in Thailand whether paid from or in Thailand.

Assessable Income

- Section 40 (2) consists of fees, commissions, discounts, etc.

- Section 40 (3) consists of the value of goodwill, the value of copyright or other rights, etc.

- Section 40 (4) consists of interest income, bonds, debentures, bills, loans, dividends, etc.

- Section 40 (5) consists of money or other benefits derived from property rental, etc.

- Section 40 (6) consists of income from independent professions, namely law, art of healing, engineering, architecture, accounting, fine arts.

tax calculation

- Calculate tax at the rate of 15 percent on money under Section 40 (2), (3), (4), (5) or (6), except in the ratio used for the calculation of 10 percent.

- Calculate tax at the rate of 10 percent on money under Section 40 (4) (b).

- Calculate the tax at the rate of 1 percent on the money that is paid for the rental of the ship for transportation. international goods According to the Royal Decree (No. 560)

Payment under section 70 bis

who must pay

is a company or juristic partnership that Dispose of profits or any other type of money that is set aside from profits or is considered to be profits out of Thailand.

tax calculation

Calculate tax at the rate of 10% on the amount sold out of Thailand.

time and place of submission

In filing a PND 54 tax form, the person who is responsible for filing must submit it to the officer within 7 days from the end of the month of the month in which the payment or profit is due. Payments can be made at the following locations:

1. Revenue office

Only in the area of the branch in the area where the person is liable to withhold tax have to pay or in the area where the taxpayer's head office is located

2. Only branches of Thai commercial banks located in Bangkok

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