Prepayment Tax on Income (PToI)

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Monthly Tax Return

Prepayment Tax on Income (PToI)

Phone

089 888 378/ 093 888 797

Address

 St 284, Olympic, Boeng Kengkorng.

Email

lbcsaleinfo@gmail.com

Using Invoices
Accommodation Tax (ACCT)
Public Lighting Tax (PLT)
Special Tax on Certain goods and services (SPT)
Withholding Tax
Tax on Salary and Fringe Benefits
Prepayment Tax on Income (PToI)
Value Added Tax (VAT)
Prepayment Tax on Income (PToI)

Prepayment of Tax on Income (PToI) is equal to 1% of monthly turnover including all taxes except VAT.

Tax Deduction

The PToI can be offset against the annual Tax on Income (ToI) liability or the minimum tax liability. It must be paid by the 25th day of the following month in case submitting by E-filing system.

Tax Exemption

A company that has been granted a tax holiday, and is therefore subject to 0% ToI is not required to pay PToI

Minimum Tax

*Minimum tax is an annual tax that is equal to 1% of annual turnover including all taxes except VAT.

*Taxpayers that do not maintain proper accounting records are subject to the minimum tax.

*Minimum tax is due if the minimum tax liability (1% of the total annual turnover) exceeds the ToI liability (20% of the taxable profit).

other services instead

Using Invoices

Medium and large taxpayers must keep invoices for at least 10 years, and small taxpayers are at least 3 years.
Learn more

Accommodation Tax (ACCT)

Accommodation Tax is a monthly tax that is imposed on the supply of accommodation services at a rate of 2% of the taxable value inclusive of all taxes except ACCT and VAT.
Learn more