Married Couples Allowance for a Disabled Child
Previously, a married couple living under the same roof were each eligible to claim an allowance of only 30,000 Baht per disabled child in the case where the wife filed a separate tax return for her employment income.
Keywords: Mazars, Thailand, Tax, Personal Income Tax, Married Couple, Income Tax (No. 182), Income Tax (No. 242)
10 May 2013
Therefore the total allowance for the care of their disabled child according to Clause 4 of the Notification of the Director-General of Revenue on Income Tax (No. 182) was 60,000 Baht per child.
Clause 4 of the above Notification has recently been repealed by the Notification of the Director-General of Revenue on Income Tax (No. 242).
From the 2012 fiscal year onwards, if the husband and wife each earn his/her own income they are each eligible to claim the full allowance of 60,000 Baht per child for their disabled child in their separate tax return. So the overall allowance is 120,000 Baht per child.
Read the Notification of the Director-General of Revenue on Income Tax (No. 242) for more information.
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