Personal Income Tax & Equal Marriage

Abstract

         Marriage was provided in Title 1, Book 5 : Family of Thailand Civil and Commercial Code. Chapter II: Conditions of Marriage from Sections 1448-1460 defined the terms "man" and "woman". Considering each sections, be accepted that Thai marriage can occurred only man and woman. Then the next chapters use “husband” and “wife”. Chapter III : Relationship of Husband and Wife, section 1461 defined that husband and wife shall maintain and support each other according to his or her ability and status. It was considered of the legal duty. When the husband or wife earned income that was the criteria to be subject to personal income tax according to the Revenue Code, the relationship of husband and wife was considered. Due to the relationship caused the sharing of assets between them or be transferred to each other on occasions. As their legal duty occurred by Thailand Civil and Commercial Code, the Revenue Code specified  the provisions about benefits of spouses or husband/wife. For example, the tax burden of person paid to the government could be considered spouses as a tax deduction for calculating personal income tax. Nowadays, the concept of Human Rights protection regarding sexual diversity is increasing, so the personal income tax in the Revenue Code must be changed the terms relating spouses or husband/wife. The reason is to be complied with marriage equality laws that may come into effected in the future.