สำนักกฎหมาย

มารุต บุนนาค

อินเตอร์เนชั่นแนล ลอว์ ออฟฟิศ

Dividend
When company in Thailand distributes dividend to the shareholders, it is required by the law that the company has to withhold the personal income tax of the shareholders.  

Are the shareholders obliged to collect the figures of dividends and withholding personal income tax to recalculate the total personal income tax with the other incomes at the end of the year again ? Thank you very much.
3 ธ.ค. 62 23:50
จาก Chalie
(49.230.75.179)

It is correct that when company in Thailand distributes dividend to its shareholders, it is required by law that the company has to deduct withholding tax from the dividend amount paid to each shareholder.

The law allows shareholders receiving dividend to then proceed, either:

1. not to include dividend for total personal income calculation in that tax year again, because withholding tax has already been deducted; or  

2. to include the dividend received, and show the withholding tax paid, with the other income and expenses of that particular tax year in order to pay whatever personal income tax as a whole may be due, in case that the taxpayer thinks it is reduces tax liability.
6 ธ.ค. 62 11:32
Dr. Rujira Bunnag
(203.172.52.102)