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userabcd

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  1. Suggest you continue quit smoking, stop the drinking and see a doctor.,
  2. From Mazars web site: "When an employee has his employment terminated, he may receive various types of payments as part of a severance package. Keywords: Mazars, Thailand, Tax, Severance pay, Tax treatment, Termination payments, Personal income tax, PND.91 16 December 2019 For example, he may receive the following: 1. Statutory severance pay under labour law 2. Non-statutory severance pay 3. Additional payments based on duration of employment 4. Pay-out from a provident fund 5. Payment for unused annual leave 6. Payment in lieu of a required notice period 7. Retirement benefits 8. Compensation for unfair dismissal There are different tax treatments for these payments. Whilst some payments are tax free, others are tax-free up to a capped amount, and some are entitled to a special deduction. We will focus on some of the more common cases. Exemption for severance pay not exceeding THB 300,000 and not exceeding 10 months’ salary If an employee is terminated by his or her employer without grounds, as provided under Section 119 of the Labour Protection Act, 2541, (1998), he is entitled to severance pay under Section 118 of that Act. A portion of severance pay not exceeding THB 300,000 and not exceeding 10 months’ salary that the employee receives from the employer is exempt from personal income tax under Clause 2 (51) of the Ministerial Regulation (M.R.) No. 126. Any amount over THB 300,000 or the equivalent of 10 months’ salary is subject to personal income tax, which must be withheld by the employer. However, where the employee has worked continuously for that employer for 5 years or more, the employee may be entitled to a special deduction for a “one-time payment” under Section 48 (5) of the Revenue Code, as noted in the section below. If the employee takes voluntary redundancy (for example, by submitting a resignation letter to the employer or by signing a mutual agreement on voluntary redundancy), the employee is not eligible for a tax exemption for the severance pay or any other payment received due to termination under Clause 2 (51) of MR No. 126, . Similar to above, in the case where the employee has worked for that employer for a continuous period of 5 years or more, the severance pay or any payment received from the employer may be entitled to a special deduction. Special deduction for a ‘one-time payment’ Where an employee has worked continuously for an employer for 5 years or more prior to termination (either voluntary or compulsory), he is entitled to a special deduction for a one-time payment (such as a gratuity, severance pay, or a pay-out from a provident fund). When calculating the personal income tax to be withheld by the employer, two additional expenses will be deducted from the employee’s income by taking the following steps. Step 1: Expenses shall be allowed on this income for an amount equal to THB 7,000 multiplied by the number of years of employment, but not exceeding the amount of this income. Step 2: Further expenses shall be allowed at the rate of 50% of the remainder. The personal income tax shall be calculated based on the result derived from the special deductions above according to the tax table below: One-time payment due to termination of employment (in Thai baht) Tax rate 1 – 300,000 5% 300,001 – 500,000 10% 500,001 – 750,000 15% 750,001 – 1,000,000 20% 1,000,001, – 2,000,000 25% 2,000,001, – 5,000,000 30% 5,000,001 and up 35% It should be noted that, in the table above, there is a tax rate of 5% for the first bracket of income, instead of 0% rate. The employer shall calculate the personal income tax to be withheld from the one-time payment using the above calculation method, and shall calculate the tax to be withheld on the salary using the standard calculation method. The employee is entitled to choose not to include the portion of one-time payment in his salary when filing the annual personal income tax return (Form PND.91). Therefore, the withholding tax on this one-time payment will be regarded as a final tax payment, and the employee will be required to declare only his salary in the tax return, while the one-time payment will be declared separately in an attachment to the tax return." Other information links Severance Pay – Tax Implication – MSNA Group Taxation of severance pay upon retirement (nationthailand.com)
  3. The inbuilt one "windows security" Don't visit any dodgy websites or open suspicious emails and attachments or install and use suspicious software's.
  4. Brilliant. As usual humans have taken advantage. How many doped up potheads are driving around on the roads being a danger to other innocent road users.
  5. Got married because it was the right thing to do and not take advantage of being in a one sided relationship with another human being.
  6. Not really a shambles, the whole system seems pretty streamlined and efficient. They are dealing with an endless line of applicant who all have to make appointment and on the day of renewal you present your original docs, they check and give you a number for your alloted time and they call you for the tests at that time. Appointments seem to be the way govts are operating some of their services now. Morchit/Chatuchak is busy. You can try but don't think you are going to just walkin and test and renew. At the foreigner desk on the ground floor they want a foreigners passport and original residence certificate just to make an appointment, the man or lady at dlt then makes the appointment for time and date when they have a free spot available on their appointment calendar. Foreigners cannot make online appointments at Chatuchak/Morchit, they have to be made in person. I saw on the appointment calendar when I selected my renewal date it was pretty full up most days in advance for 3 weeks, maybe better or worse now 1 week later. Other testing centres in Bangkok were also fully booked 2 or 3 months in advance. I guess the way is to plan to make an appointment at least 3 months in advance of the driving license card expiry date and at least one day after the birth date on the card to get 6 years validity.
  7. 1 year is about right for renovation work. Usually one withholds a sum of money (say about 10%) to be paid out at the end of warranty period when all the defects have been cleared and all documentation and test certificates have been handed over. Has the water piping and drainage pipes been tested prior to covering up? Does your contract signed before commencing mention any of this?
  8. Where do you want to renew? I recently renewed at Chatuchak because the long appointment queue at Bang Chak. At Chatuchak go in person with your residence certificate/passport and one can get an appoint in 3 weeks. At Bang Chak there is a 3 month appointment waiting list.
  9. Quite common to build bridges in situ all over the world. Basically it is a huge safety issue, no lifting and overhead construction work should ever be ongoing over the public and workers at any time. Was looking the other day at those U turn bridge decks and how the beams on the curve are supported and wondered with age, deck movement due to traffic, ground conditions and weather that some of the beams supported on the pierheads look a little risky.
  10. Funnily I have the opposite problem with Krungsri. They are not taking tax on the interest paid on my account. Tried several times during in person branch visits over the last 3 years to ask them to deduct the tax, they continue to pay interest gross without deducting any tax.
  11. As an aside, I've often noticed that stray cats in Thailand have bendy tails, never seen that in other places. Are they born like that or has someone cruelly and purposely bent the cats tails like that?
  12. just for info, IDP issued by DLT on a 5 year driving license are now valid for 3 years and not 1 year as before (this IDP is for all countries excluding US and Australia)
  13. Don't think any couriers can deliver to a PO Box as the post need to be signed for.(could not when I tried) Alternative use the post office registered mail, I think the mail can also be tracked. Registered – Thailand Post
  14. Its about a nations drug laws and marjuana/cannabis which is illegal in most countries around the world.
  15. Nope, the laws in Malaysia stand as prescribed. The law breakers should be dealt with according to that nations laws. Let this serve as a warning for many of those partaking in taking these drugs which are illegal in other countries.
  16. Every month I transfer over 50000 baht from Europe via SWIFT to Krungsri, no problem. I think the restriction (max 50000 baht) on certain Thai banks international transfer deposit receipts is on WISE transfers (probably because of the particular way the transfer and deposit is structured and done local to local)
  17. More info about bank and wise transfers and the time it takes would be welcome.
  18. Why are they always mentioning the 75 baht to 1 pound as if that were the norm. The exchange rate was that due to a specific reason and for a short period of time.
  19. Depends what that means, the low norm is min wage and if well above that is 100 baht then it is not a big deal. Is the pay commensurate with their food, transport and living conditions. Would like to know more about the nature of the work and if it is at all interesting, is there room for development, bonus for achievement of certain goals, owner manager motivation and benefits to make the employee want to keep working, who is managing the workers is it the foreigner or the Thais. Does the employer really understand why the staff are rotating and leaving? Could then adjust and put something in place to solve the reason. Etc....
  20. This site has most of the Q and A. Thai Driving License Exam Test Questions & Answers 2020-2021 - ASK ABOUT THAILAND (move2thailand.com) Just learn these and if you fail just make another appointment to redo the test. Not the end of the world, people fail and pass all the time. Its strange that people can fail many times, but can get it right one time, and that one pass which may be lucky, is then considered a pass to qualify them.
  21. Time is important. Can save .00001 sec opening web pages.
  22. An anecdote related to pink ID card at the DLT chatuchak last week. Whilst waiting to renew my 5yr driving license last week (appointment made 1 month before with residence certificate) an Indian guy with his family arrived and they had a Thai woman to help them for getting a driving license appointment. The Indian guy presented his pink ID card stating that it was in lieu of submitting a resident certificate. The DLT staff politely told him that the pink ID card was not acceptable and he must present a residence certificate from his embassy or from immigration. An argument ensued from the Indian but was told to take his pink ID card and go to wherever he obtained it and ask them to make his driving license. Eventually they left without even making an appointment and the DLT lady could continue serving other customers. The pink ID card basically does not confer any benefits for a temporary foreigner on visa extensions that a Thai citizen would enjoy despite what they may think. Sometimes some get lucky with it.
  23. Are they following the Condo laws? Section Code: 0037 - 0041 CONDOMINIUM ACT B.E. 2522 (1979) as amended 2008 Details Chapter 5: Juristic Condominium Section Code: 0042 - 0050 CONDOMINIUM ACT B.E. 2522 (1979) as amended 2008 Details Chapter 5: Juristic Condominium
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