Who are the sources of income subjected to personal income tax.
Panwa : Person with assessable income under Section 40 of the Revenue Code in the past tax year because of the job or business that is done in Thailand or because of the employer’s business in Thailand or because the property is in Thailand have a duty to pay tax under Section 41 paragraph one of the Revenue Code whether the income is paid within or outside the country.
Residents in Thailand (staying in Thailand in the tax year total time up to 180 days) have assessable income under Section 40 of the Revenue Code in the past tax year due to the job duties or affairs made in foreign countries or due to assets located in foreign countries have a duty to pay income tax when bringing such assessable income into Thailand as stated under Section 41 paragraph two of the Revenue Code.
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