Processing Overpaid Taxes

Changes in an employee's basic salary or tax allowances may cause the employee to pay more than the actual tax amount owed to the Revenue Department. The Thailand Revenue Department only returns overpaid tax at the end of the tax year. Global Payroll for Thailand enables you to track any overpaid taxes over the course of the tax year.

You can find the tax amount the employee has actually paid to the Revenue Department in the following accumulators:

TAX RIR RP SEG/MTD/YTD
TAX RIR RP TAL SEG/MTD/YTD

You can find the tax amount the employee should pay to the Revenue Department in the following accumulators:

TAX RIR SEG/PTD/MTD/YTD
TAX IR SEG/PTD/MTD/YTD
TAX IR TAL SEG/PTD/MTD/YTD
TAX REG SEG/PTD/MTD/YTD
TAX REG TAL SEG/PTD/MTD/YTD
TAX REG EE SEG/PTD/MTD/YTD
TAX IR EE SEG/PTD/MTD/YTD
TAX REG ALL SEG/PTD/MTD/YTD
TAX IR ALL SEG/PTD/MTD/YTD

From the following deduction elements, you can find the payee's current period actual tax amount to be paid to the Revenue Department. These amounts are subtracted from the payee's net pay:

TAX WH DED
TAX GA DED
TAX GO DED
TAX DD 402WH
TAX DD 402GA
TAX DD 402GO

The following table provides a detailed explanation of the elements mentioned from which you can find the payee's current period actual tax amount to be paid to the Revenue Department:

Element Type	Element Name(s)	Description
Deduction	TAX WH DED	The total Section 40(1) income withholding tax amount to be paid to the Revenue Department, including regular and irregular Section 40(1) income.
Deduction	TAX DD 402WH	The total Section 40(2) income withholding tax amount to be paid to the Revenue Department, including regular and irregular Section 40(2) income.
Deduction	TAX GA DED	The total Section 40(1) gross up all cycles tax amount to be paid to the Revenue Department, including regular and irregular Section 40(1) income.
Deduction	TAX DD 402GA	The total Section 40(2) gross up all cycles tax amount to be paid to the Revenue Department, including regular and irregular Section 40(2) income.
Deduction	TAX GO DED	The total Section 40(1) gross up one cycle tax amount that will be paid to Revenue Department, include regular and irregular Section 40(1) income.
Deduction	TAX DD 402GO	The total Section 40(2) gross up one cycle tax amount that will be paid to Revenue Department, include regular and irregular Section 40(2) income.
Deduction	TAX RIR RP SEG TAX RIR RP MTD TAX RIR RP YTD	The tax amount actually paid to the Revenue Department. You can retrieve the tax amount for a specified tax type, such as the withholding tax amount or the gross up all cycles tax amount.
Accumulator	TAX RIR RP TAL SEG TAX RIR RP TAL MTD TAX RIR RP TAL YTD	The total tax amount actually paid to the Revenue Department, including withholding, gross up all cycles, and gross up one cycle taxes.
Accumulator	TAX RIR SEG TAX RIR PTD TAX RIR MTD TAX RIR YTD	The regular and irregular income tax amount for different tax types.
Accumulator	TAX IR SEG TAX IR PTD TAX IR MTD TAX IR YTD	The irregular income tax amount for different tax types.
Accumulator	TAX IR TAL SEG TAX IR TAL PTD TAX IR TAL MTD TAX IR TAL YTD	The total irregular income tax amount, including withholding, gross up all cycles, and gross up one cycle taxes.
Accumulator	TAX REG SEG TAX REG PTD TAX REG MTD TAX REG YTD	The regular income tax amount for different tax types.
Accumulator	TAX REG TAL SEG TAX REG TAL PTD TAX REG TAL MTD TAX REG TAL YTD	The total regular income tax amount, including withholding, gross up all cycles, and gross up one cycle taxes.
Accumulator	TAX REG EE SEG TAX REG EE PTD TAX REG EE MTD TAX REG EE YTD	The Section 40(1) and 40(2) regular income employee tax.
Accumulator	TAX IR EE SEG TAX IR EE PTD TAX IR EE MTD TAX IR EE YTD	The Section 40(1) and 40(2) irregular income employee tax.
Accumulator	TAX IR ALL SEG TAX IR ALL PTD TAX IR ALL MTD TAX IR ALL YTD	The total Section 40(1) and 40(2) irregular income tax
Accumulator	TAX REG ALL SEG TAX REG ALL PTD TAX REG ALL MTD TAX REG ALL YTD	The total Section 40(1) and 40(2) regular income tax amount, including withholding, gross up all cycles, and gross up one cycle taxes.