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vendredi juin 23, 2017

Si vous recherchez des lois thaïlandaises (en anglais) ou des articles sur le droit de la Thaïlande en français, vous êtes au bon endroit. Il est souvent difficile d'obtenir de l'information si vous ne pouvez pas lire le thaïlandais. Il existe bien sûr des forums mais ceux-ci sont souvent truffés d'erreurs sous des plumes anonymes. Notre site possède des engins de recherche puissants pour trouver les articles ou les textes que vous désirez. Utilisez des mots-clés appropriés et vous devriez trouver ce que vous recherchez rapidement. Sinon, consultez notre menu sous différents thèmes juridiques.

La constitution est la Loi suprême d'un pays, le texte de loi le plus important.  La Thaïlande a connue plusieurs constitutions depuis sa formation (en anglais). Le Code Commercial et Civil de Thaïlande (anglais) est probablement la deuxième loi la plus importante. Elle régit des domaines comme le mariage, le divorce, les testaments, les héritages, les obligations, les contrats, et beaucoup d'aspect de la vie quotidienne. Ce code est complété par un ensemble de loi et de règlementation.

Les lois changent constamment, évoluent au fil du temps. Le but de ce site internet est de transmettre de l'information générale et ne nous pouvons pas garantir que l'information est à jour ou exacte. N'hésitez pas à consultez un cabinet d'avocat et des professionnels pour obtenir un avis juridiques sur une situation particulière.

Droit de la famille

Le droit de la famille est un secteur très important en droit, car il couvre de multiples domaines tels que l'adoption, le divorce en Thaïlande, le droit matrimonial, les unions civiles ou sans mariage, la garde des enfants, la séparation légale, et bien d'autres. Par exemple, en cas de divorce, il faut réfléchir aux pensions alimentaires, le partage du patrimoine familial, la possibilité d'une procédure de médiation, les taxes, les visas, une entente ou encore une décision du tribunal. Quand un couple veut divorcer en Thaïlande et s'entend sur toutes ces questions accessoires, ils peuvent facilement obtenir un divorce à un faible coût, et voir que les droits de chaque personne soit respectées. Vous pouvez éviter des procédures judiciaires coûteuses et parfois aussi d'éviter l'inconvénient d'avoir à témoigner devant les tribunaux.

Jetez un oeil sur nos articles en le droit de la famille. Nous avons inclus les testaments et successions dans cette section. Les successions sont normalement reliées au droit des biens. Mais vous comprendrez que ces questions sont intimement liées à la famille. À votre décès, vous souhaitez probablement éviter des ennuis à vos proches et leur procurer une certaine sécurité financière.

 

Droit corporatif et des sociétés

Le Droit des sociétés en Thaïlande ou droit corporatif s'adresse à des personnes morales ou des sociétés. Voulez-vous créer une société thaïlandaise à responsabilité limitée (LLC)? une fondation ou organisme sans but lucratif? Connaissez-vous les divers types d'entreprises ou de contrats commerciaux que vous pouvez faire, y compris les effets fiscaux, ou ce qui se passera en cas de liquidation?

Il y a une variété de structures d'entreprises, du la très simple au la très complexe. Consultez notre section AFFAIRES pour plus d'information. Nous avons également inclus dans ce chapitre des articles et des informations sur les impôts des particuliers et des entreprises, l'importation, l'exportation, les permis de travail et d'autres aspects liés aux affaires et au commerce en Thaïlande.

 

Certaines de nos vidéos:


Peu importe l'endroit ou vous êtes, vous pouvez essayer de nous téléphoner en utilisant Skype avec notre nom "isaanlawyers". Nous répondrons à vos questions dans la mesure du possible. Nous pouvons également faire des appels conférence à partir de 1,000 baht par heure pour répondre à des sujets complexes. Pour ce service, envoyez-nous un courriel pour prendre rendez-vous et nous fixerons une heure convenue d'avance.

 

 

Droit immobilier

En Thaïlande, le Code commercial et civil définit les orientations essentielles sur ce qui constitue la propriété et ses différentes formes. Il est complété par plusieurs lois, tel que le Code foncier (Land Code) et d'autres qui sont spécifiques à certains domaines du droit. Un autre exemple serait la Loi sur les condominiums.

Cette section du droit réglemente les obligations d'un acheteur ou celles d'une personne qui vend ou achète un bien immobilier. Avez-vous une garantie de qualité? Est-ce qu'un étranger peut être propriétaire d’un terrain en Thaïlande? Qu'en est-il une maison? Qu'est-ce qu'un prêt hypothécaire ou d'autres formes de priorités ou de droits qu'on peut enregistrer sur un titre de propriété dans ce pays? Qu'en est-il des condos? Y a-t-il des règles spéciales pour les étrangers? Et les taxes? Qui les paie et quand doivent-elles être payées? Qu'est-ce qu'un contrat d'usufruit et comment peut-il vous protéger? En quoi l'usufruit est différent de la location? Nous essayons de répondre à ces questions dans nos textes.

Investir dans un bien immobilier représente souvent un montant important pour vous. Vous devriez consulter des spécialistes afin d'obtenir une protection adéquate et une tranquillité d'esprit. Nous pouvons vous aider dans ce domaine.

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Tax structure in Thailand (Source: Revenue department of Thailand)

  • Personal income tax
  • Corporate income tax
  • Value added tax
  • Specific business tax
  • Petroleum income tax
  • Stamp duty
 
 


Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

1. Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

2. TAX BASE

2.1 Assessable Income
Income chargeable to the PIT is called “assessable income”. The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.

Assessable income is divided into 8 categories as follows :
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.
2.2 Deductions and Allowances

Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayer shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by:

TAXABLE INCOME = Assessable Income - deductions - allowances

Deductions allowed for the calculation of PIT

Type of IncomeDeduction
 a. Income from employment

 b. Income received from copyright
 c. Income from letting out of property on hire
  1) Building and wharves
  2) Agricultural land
  3) All other types of land
  4) Vehicles
  5) Any other type of property

 d. Income from liberal professions

 e. Income derived from contract of work whereby the contractor provides essential materials besides tools
 f. Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. to e.
40% but not exceeding 60,000 baht
40% but not exceeding 60,000 baht

30%
20%
15%
30%
10%

30% except for the medical profession where 60% is allowed
actual expense or 70%

actual expense or 65% - 85% depending on the types of income

Allowances (Exemptions) allowed for the calculation of PIT

Types of AllowancesAmount
Personal allowance

- Single taxpayer

- Undivided estate

- Non-juristic partnership or body of persons


Spouse allowance

Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)


30,000 baht for the taxpayer

30,000 baht for the taxpayer’s spouse

30,000 baht for each partner but not exceeding 60,000 baht in total


30,000 baht

15,000 baht each
(limited to three children)


Education (additional allowance for child studying in educational institution in Thailand)

Parents allowance





Life insurance premium paid by taxpayer or spouse

Approved provident fund contributions paid by taxpayer or spouse


Long term equity fund
2,000 baht each child



30,000 baht for each of taxpayer’s and spouse’s parents if such parent is above 60 years old and earns less than 30,000 baht


Amount actually paid but not exceeding 100,000 baht each

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht
Home mortgage interest


Social insurance contributions paid by taxpayer or spouse

Charitable contributions
Amount actually paid but not exceeding 100,000 baht

Amount actually paid each


Amount actually donated
but not exceeding 10% of the income after standard deductions and the above allowances

2.3 Tax Credit for dividends

Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received. In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is creditable against his tax liability.

3. Progressive Tax Rates

3.1 Progressive Tax Rates

Personal income tax rates applicable to taxable income are as follows.

Tax rates of the Personal Income Tax

Taxable Income
(baht)
arginal Taxable income
(baht)
Tax Rate (%)
0 - 150,000 (2008 onwards) 150,000Exempt
150,001 - 500,000350,00010
500,001 - 1,000,000500,00020
1,000,001 - 4,000,0003,000,00030
4,000,001 and over 37


In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.


3.2 Separate Taxation

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.

Income from sale of immovable property

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.

Interest

The following forms of interest income may, at the taxpayer’s selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:

(1)interest on bonds or debentures issued by a government organization;

(2)interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year;

(3)interest on loans paid by a finance company;

(4)interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry.

Dividends

Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.

4. Withholding Tax

For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.


Types of incomeWithholding tax rate
1. Employment income5 - 37 %
2. Rents and prizes5 %
3. Ship rental charges1 %
4. Service and professional fees3 %
5. Public entertainer remuneration

- Thai resident

- non-resident


5 %

5 - 37 %
6. Advertising fees2 %


5. Tax Payment

Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year.

 

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Disclaimer

The content of this web site aims to circulate general information that cannot be considered as legal advice. Laws can change quickly and therefore it is impossible to cover all exceptions in detail. The information provided here is therefore without any guarantee concerning its exact meaning or its continuing validity. Our web site contains links to other sites. These links are provided for practical reasons only. We decline any responsibility concerning these web sites owned by others and we do not necessarily agree with their content. Anyone wanting to create a link to the present site may do so freely. We encourage distribution of legal information, as we encourage making it available to the general public, freely or at a low cost. But we also want to protect the product of our work and even our writings. Therefore, the content of the present web site may not be reproduced for commercial purposes, or another website, under any format without our express written consent. Translation using functions like "Google translation" might not fully be accurate. Isaan Lawyers provides professional legal services at reasonable costs in many areas of Thailand.

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