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. |