Ruling on Filing Separate Tax Returns for Husband and Wife

According to the Notification of the Constitution Court published in the Royal Gazette on 11 July 2012, the Constitution Court ruled that Section 57 ter and 57 quarter of the Revenue Code are unconstitutional (Thai Constitution B.E. 2550 (2007)).

Keywords: Mazars, Thailand, Tax, Constitution Court, Royal Gazette, Revenue Department

Therefore, a husband will not need to include his wife’s income in his tax return and spouses can file separate tax returns. The Revenue Department has indicated that it will allow married couples to file separate tax returns from next year onwards. Previously, Section 57 ter had required married women to combine all of their income, excluding income from employment, with their husband's income. This resulted in married couples paying more tax as a result of the progressive rates.

Read the Notification of the Constitution Court for more information.