What is Por Ngor Dor 1 Kor, who has to file it and when?

What is Por Ngor Dor 1 Kor, who has to file it and when?
**Note: This article describes only those who submit a PND. 1 a. by myself only
Form Por Ngor Dor 1 Kor is a summary of salary payments, wages, allowances, bonuses, other benefits paid to employees (such as rent), taxes issued by the employer on their behalf. and annual employee tax which the business owner must submit to inform the Revenue Department by the end of this February Business owners do not have to pay anything extra. But if not notified when Then have to pay a fine.
👉🏻When do I do Por Ngor Dor 1 Kor?
Everyone who earns income is obliged to pay personal income tax. Therefore, the business owner when hiring employees on a salary. Therefore, there is a duty to issue salary and salary slips to employees. which in the salary slip must tell the details Monthly income that employees receive The amount of the employee's tax deduction or social security expenses and accumulated income throughout the year
👉🏻 Difference of P.N.D.1 and P.N.D.1 Kor
Even P.N.D. 1 and P.N.D. 1 Kor have a duty to tell the Revenue Department how many employees the company has. How much salary does each person earn? And how much is the withholding tax paid? But there are differences in filling in the details. and delivery time, i.e.
Por Ngor Dor 1 is used for informing employees whose income has reached the taxable base only. and must be submitted to the Revenue Department every month by the 7th day of the following month every month
Por Ngor Dor 1 Kor is used to notify all employees, regardless of whether their income does not reach the taxable base. and submit it to the Revenue Department only once a year before February 28 of the following year.
👉🏻 Who needs to do it?
Persons doing P.N.D. 1 and P.N.D. 1 Kor do not necessarily have to be business owners registered as a juristic person. But anyone who has hired employees for a salary, whether it is a freelancer who has hired employees to work for. sole proprietorship or owning a partnership Then the employees who are hired receive their salary to the base of personal taxation. Both of these documents are required. A single business owner who works alone does not have to do it.
👉🏻How to do it?
There are documents required, which are P.N.D. 1 (cover sheet) and attached P.N.D. 1 (for entering details of employees). These 2 types of documents are made every month, totaling 12 sets. .Dor. 1 Kor and P.N.D. 1 Kor, which is a summary of P.N.D. 1 again, doing only one set at the end of the year.
👉 Who is responsible for filing tax returns?
Persons having the duty to submit forms P.N.D. 1 and P.N.D. 1 Kor are persons, partnerships, companies, associations, or groups of persons who pay assessable income under Section 40(1)(2) to natural persons unnecessarily. That must be the owner of a business that is registered as a legal entity only, but anyone who has hired employees on a salary, whether freelancers who have hired employees to work as a sole business owner or owned by a partner and then hired employees. Received the base salary that must be taxed. Individuals must do both of these documents. The business owner who works alone does not have to do it.
👉🏻 How to do it and what documents are there?
1. Form Por.Ngor.Dor.1 (cover sheet) and attachment of Por.Ngor.Dor.1 (for entering details of employees) documents
2. The above types must be prepared and filed monthly tax forms, totaling 12 sets. 2. Form P.N.D. 1 Kor and the attachment of P.N.D. 1 Kor, which is a summary of P.N.D.1 again. T only made one set at the end of the year.
👉🏻 Schedule and place to submit the form.
File a P.N.D. 1 Kor form within February of the following year at the Area Revenue Department branch office in the locality where the person liable to withhold tax has an office where the payment has been made.
👉🏻 Liability of the person who has the duty to submit the form
- If the Por Ngor Dor 1 Kor is not filed within the specified time (Unless it shows that there is a force majeure) must be criminally liable to a fine of not more than 2,000 baht (section 35 of the Revenue Code).
- Anyone who intentionally fails to file a tax return to avoid paying taxes shall be liable to imprisonment for a term of not exceeding one year or to a fine of not exceeding 200,000 baht or to both (section 35 bis of the Revenue Code).
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