Is an employee liable to income tax for a house provided by the company during the floods?

Accommodation provided by a company to its employee affected by the floods, even if the employee’s home is not located in the flood-hit area, will not be considered as the employee’s taxable income.

Keywords: Thailand, Tax, Flooding, Personal Income Tax

The expense is also tax deductible for the company.

For more information, please visit the Revenue Department website .

 

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