The interpreter fee is considered under which assessable income? And which tax form need to be used for personal income tax submission?
Panwa: Please find our explanation as below.
1. If the employment has been agreed like employer and employee and was not considered to the success of work and the payment term will pay as a regular salary, it shall be considered as the assessable income under section 40(1) Income derived from employment. The deduction of withholding tax shall be deducted follow the personal income tax rate under section 50(1) in accordance with the Revenue Code. The taxpayer must submit the personal income tax by tax form PND.91.
2. If the employment has been agreed like occasionally and to focus on the success of work and the wage will be paid when the job has been done successfully, it shall be considered as the assessable income under section 40(2) Income derived from a post or from performance of work in accordance with the Revenue Department Code. The taxpayer must submit the personal income tax by tax form PND.90.
For more information, please feel free to contact us:
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th