by panwa star | Nov 7, 2025 | 5.QA, ไม่มีหมวดหมู่
What income must be submitted with PND.94 return (personal half-year income tax)? Panwa: Please note that the categories of income required to be reported in the half-year personal income tax return (Form PND.94) are as follows, according to Sections 40(5)–(8) and 56...
by panwa group | Oct 19, 2021 | 5.QA
The company borrowed loan from the Company’s director for the expenses of company setting-up and build property which the Company paid the interest to the director and withhold the tax at 15%. Please advise that the Company’s director have the right to choose not to...
by panwa group | Sep 27, 2021 | 5.QA
We would like to check with you, recently we just did a long service award presentation for the Company’s employees. The recipient of that award received a trophy and a budget to purchase their favorite items. I would like to ask, this kind of award, is it...
by panwa group | Sep 22, 2021 | 5.QA
In case our company must lay-off employee and will pay them the severance according to the labor law, are there are any exemptions on personal income tax calculation? Panwa: The regulations for tax exemption in case of paying severance pay are as below: 1) It shall be...
by panwa group | Nov 13, 2020 | 3.Accounting-Tax, 5.QA
Our company is negotiating to hire the new sales manager and he requires the company to pay his personal income tax on behalf of him. Please advise if we decide to hire him, how do we calculate his personal income tax? Should we add his personal income tax which will...
