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萬萬稅!新的泰國土地及建築物稅法於2020年徵收 Payment of New Land and Building Tax in Thailand is required in year 2020

Updated: Jul 28, 2020

新的2019(佛歷2562年)泰國土地及建築物稅法已於2019年3月13日正式實施並於2020年1月起正式徵收。

新的稅法是用來廢除或取代原本的稅法包含1932年房屋及土地稅法以及1965年土地發展稅法。新法規定擁有、佔有、有權使用土地或是建築物(包含公寓)的個人或法人需在每年的四月底前向當地行政單位繳納土地及建築物稅。因新稅在2020年首度徵收,所以該年度的繳稅期限延到八月底。

The new 2019(B.E. 2562)Land and Building Tax Act is effective in 13 March, 2019 and the payment is required from 1 January, 2020.

The new act is to revoke and replace formerly applicable legislation, including 1932 House and Land Tax and 1965 Land Development Tax. According to new act, individual or juristic person who has ownership, possessory, or usage right over lands or buildings(including condos)is required to pay land and building tax to local administrative authorities before the end of April each year. Considering 2020 is the first year of payment, the deadline will be extended by the end of August, 2020.



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