For the case that the husband has no income, but the wife has income , as listed under Section 40 (1) of the Revenue Code, who is then responsible for filing the return?

Panwa : If the wife has income but the husband do not have the income,  then the wife has the duty to file a return and pay personal income tax on her own behalf, as stated under the Royal Decree Amending the Revenue Code (No. 18), B.E. 2555.

Anyways, if you need further assistance for personal income tax filing, please note that we can assist for such click here.

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.