30/8/21

19:15

Mt K.
50,000 Baht / month → 600,000 Baht / year
3% Provident Fund ( PVD)
750 Baht SSF

75,000 AIA Life insurance premium / year

30,000 pays mortgage interest / year

individual → Class 7
600,000 per year
Exemption
-

Expense 700,000 Interest -20,000

=
500,000 Insurance -

5,000
-

Exemption 60,000 PVD -

8,000
=
440,000
Mortgage 30,000
-

70,000
-
Life insurance 75,000 70,000
-
PVD 78g 000 (600,000×0.03) 70,000
-
SSF 9,000 (750×72)
= Net income 368,000

Tax dye 74,300 ✗

750,000 Exempt

750,000 ( 5% ) 7,500
=

68,000 ( 70% ) =
6,80£
Mt K. Dividend 400,000 Baht
( IT 20% of profits

individual → Class 4 400,000 -1700,000 dividend tax credit

↳
400,000×20
Net income No Expenses
700-20

=
500,000
-

Exemption 60,000
=
Net income 440,000

Tax dye 27,500 (7,500+74,000)

↳ -0
DTC 700,000 tax
(7-8,500) → Refund
↳ nah + →
tax payable

✗ Gross income if not

exceeding 7,000,000 Baht