Types of signage tax and method of calculating signage tax

The signboard tax is something that signboard taxpayers should understand. Doing trades and making signs for advertising and public relations. There are signs in front of the shop, there will be a matter of taxation, different types of signboards should know that there are steps. How to think and collect signboard tax?

For new business people, sometimes they may not know that the labels are used for advertising purposes. both in front of and inside the office area of ​​a shop or office causing us to pay taxes on this part as well. and some may be subject to retroactive fines even though they do not intend to evade tax The sign tax is a form of tax that most people are not familiar with. Therefore, we would like to gather more information to summarize in this article what is signboard tax. And do we have to lose?

Tag means a sign showing the name, brand or mark used in trade. or operate other businesses to earn money or commercial advertising or other businesses to earn money whether displayed or advertised on any object by typeface, image or mark written, carved, inscribed, or otherwise rendered;

what kind of label Pay the label tax?

Label tax is a tax levied on the display of a name tag, brand or logo on any object with letters, images, whether on general labels. Billboards in buildings or a quick guide, cloth banners, vinyl banners, light signs used as a sign for earning money or advertising. All have to pay tax on all signs, for example, if we open a coffee shop "Octopus Coffee Club" and make a coffee shop sign as a lighted sign with a logo. And there are vinyl banners mounted to show promotions and prices, both of them are required. Pay all signage taxes with tax rates that depend on a given style and size.

what kind of label No sign tax?

By law, a taxable sign is any sign that displays a brand name used to advertise or earn money on any object, but there are a number of exceptions under the law. which entrepreneurs can use these methods to attach labels instead of normal labels without having to pay tax in the following ways:

• The signs displayed at the theater and around the theater are intended to advertise theatre.
• A label displayed on the product or on the packaging or packing of the product.
• Signage displayed on occasional events
• a sign showing a person or animal
• Signs displayed inside a building used for trading or other business operations or inside a building which is a private place to earn income. and each sign has an area of ​​not more than 3 square meters specified in the ministerial regulations but does not include signs under the law on commercial registration
• central government badge Provincial government or local government under the law governing state administration
• The label of the organization established under the law on the establishment of government organizations or according to The law on that and the agencies that bring income to the state. (Bank of Thailand signboard, Government Savings Bank, Government Housing Bank Cooperative Bank and the Industrial Finance Corporation of Thailand
• private school sign according to the law on private schools or private institutions of higher education according to the law on private higher education institutions displayed at the building or area of ​​the private school or the private institution of higher education
• A sign of an agriculturist who trades in the produce of his own agriculture.
• Signage of a temple or operator for the benefit of religion or a particular public charity
• Badges of associations or foundations
• Signs as prescribed in the Ministerial Regulations (Currently, there is No. 2), Ministerial Regulation No. 2 (B.E. 2535) requiring the owner of the signboard to not have to pay the signboard tax for
  • (a) a sign installed or displayed on a personal vehicle motorcycle road roller or tractor according to the law on cars
  • (b) a sign installed or displayed on a scroll wheel according to the law on casters
  • (c) a sign installed or displayed on a vehicle other than (a) and (b) with an area not exceeding five hundred square centimeters;

  Procedure for obtaining permission and installing signs

  1. Check the safety of the sign installation.

  After receiving the sign from the sign making shop Before installing the sign, we should inform the size of the sign. Include a photograph or sketch of the sign, along with a map of the location of the area where we wish to install the sign. to ask for permission to install with the district office, municipality, or sub-district administrative organization where we live in order to come in to check first that our signs are Create trouble that results in danger to life and property of the people or not, such as the area that straddles the road. Areas of electric poles, roads, trees, and other public areas Usually, if you use the service from most sign shops. The shop will also apply for a license for us.

  1. Submit supporting documents for tax payment

  After receiving permission to attach a signboard, prepare the following documents as evidence supporting the signboard tax payment in its entirety. to prepare for filing tax payments

  • ID card
  • Copy of house registration
  • VAT registration
  • Partnership certificate
  • license plate installation or a receipt from a sign shop

  if in the case of having previously filed a return for signboard tax The receipt of signboard tax from the previous year should also be presented.

  When all documents are ready as follows The owner of the signboard must submit a signboard tax return (Phor. Por. 1) with all evidence. (If there is a change in the signboard, the signboard tax return must be filed for a new signboard tax assessment every time) and the tax return filing must be filed. Employees can take action in two cases:

  The first case is when we are ready to pay the signboard tax immediately. Once the authorities have done all the tax assessments for us

  The second will occur when we are not ready to pay the tax once all the signboard tax has been assessed. The staff will have a written notice of the assessment and invoice all the debts we have to pay at a later date. We have only 15 days from the date of being assessed to pay this signboard tax.

  The debt repayment, if our label is a sign that has just submitted the tax for the first year. and has been assessed by the authorities that there is a sign tax of more than 3,000 baht or more, can be paid in 3 installments, 3 months at a time, at the same rate

  1. Payment of signage tax must be paid annually. by payment within March

  Person who has a duty to pay the signboard tax

  The person liable to pay for signboard tax is the signboard owner, but in the case where it appears to the competent official that there is no person submitting the signboard tax return (Phor.Por.1) for any signboard, when the competent official cannot locate the owner of the signboard, it shall be deemed that the signboard owner That is the person who has the duty to pay the signboard tax.

  If the occupant of the signboard cannot be found, it shall be deemed that the owner or occupant of the building or the place or land on which the signboard is installed or displayed is the person having the duty to pay the signboard tax accordingly, and the competent official shall notify the tax assessment in writing to such person. say

  Procedure for obtaining permission and installing signs

  Filing a tax return The owner of the sign or the owner of the sign must submit a Por Por 1 form within March 31 of every year in case of installing a new sign or changing the message of the sign. Must submit a Por Por 1 form within 15 days from the date of installation. or that changes the text of the new label

  1. tax payment
  • The owner of the signboard or the owner of the signboard must pay the tax within 15 days from the date of receiving the assessment notification.
  • In the event that the owner of the sign submits a form (Phor. Por. 1), the list is correct and complete and the competent official has checked it. Will be able to report the assessment and pay tax on the date of filing the form.
  1. *** Signage tax rate ***

  Type 1 signage means a sign with all Thai characters, a rate of 3 baht per 500 square centimetres.

  
  Type 2 signage means a sign that has Thai characters mixed with foreign characters. or mixed with other pictures and marks, the rate is 20 baht per 500 square centimeter.

  Category 3 signboard means (a) a sign that does not contain Thai characters. Regardless of whether there are any images or marks, or (b) a signboard with part or all of Thai characters under or lower than foreign characters, a rate of 40 baht per 500 square centimetres shall be charged when calculating the area of ​​the signboard, if the rate is low. More than 200 baht per sign, pay 200 baht tax per sign.

  Category 4 signboard means a sign that has changed the signboard area, text, image or part of a sign in a sign that has been taxed. which causes the need to pay more signboard tax The rate under (1), (2) or (3), as the case may be, shall be paid only for the amount of additional tax.

  All types of labels once the area of ​​the label is calculated. If the tax rate is lower than 200 baht per sign, then 200 baht per sign is taxed.

  1. Failure to file and pay tax within the deadline

  Any signboard owner who fails to file the form within the specified time will have to pay an additional fee of 10% of the tax.
  Any label owner who fails to pay the tax within the specified period will have to pay an additional 2% of the tax
  Persons liable to tax must present evidence of signboard tax payment at a disclosing place in the commercial establishment. or operate a business

  requesting a tax deferral

  
  If the signboard tax to be paid is three thousand baht or more A person who has a duty to pay for signboard tax may request to pay in three equal installments by notifying his or her intention in writing to the competent official prior to the expiration of the tax payment period. and pay the first installment before the due date for tax payment The second installment within one month from the last date of payment of the first and third installment within one month from the last day of payment of the second installment.

  extra money

  The additional payment means that the signboard tax is not paid as scheduled. causing additional money to be spent by giving the person who has the duty to pay the signboard tax Pay additional money in addition to the money that is required to pay the signboard tax in the following cases and rates:

  (1) Failure to file a signboard tax return within the specified time. shall pay an additional ten percent of the amount that must be paid for the signboard tax. unless the owner of the signboard has submitted the signboard tax return before the competent official has notified of the omission. to pay an additional five percent of the amount that must be paid for the signboard tax.

  (2) Incorrectly submitting a signboard tax return resulting in a lesser amount of tax payable. shall pay a surcharge of ten percent of the additionally assessed signboard tax unless the owner of the signboard has requested to amend the signboard tax return to be correct before Competent staff

  (3) Failure to pay the signboard tax within the specified time. to pay an additional two percent per month of the amount that must be paid for signboard tax, a fraction of a month shall be counted as one month. However, the additional money under ( 1) and ( 2) shall not be calculated as additional money.

  appeal

  when the person who has the duty to pay the signboard tax has been notified of the assessment If it is found that the assessment is inaccurate, you have the right to appeal the assessment to the Bangkok Governor. by filing an appeal through a competent official at the Revenue Department of the local district office where the tax return has been filed. An appeal must be filed within 30 days from the date of receiving the assessment notification. If the appellant fails to file an appeal within 30 days or fails to comply with the summons, he refuses to give a statement. or refuses to submit relevant documents or evidence without reasonable grounds The Governor of Bangkok or a person entrusted by the Governor of Bangkok has the power to dismiss the appeal.

  When the Governor of Bangkok has completed the decision of the appeal and has notified the ruling together with reasons in writing to the appellant If the appellant does not agree with the decision of the Governor of Bangkok The appellant has the right to appeal the decision of the Governor of Bangkok. The lawsuit is filed with the court within 30 days from the date of receiving the notification of the appeal decision. except in the case of dismissal of the appeal as mentioned above However, the appeal is not a relief from the signboard tax.

  unless approved by the Governor Bangkok Metropolitan Administration to wait for the decision of the appeal or the judgment of the court first.
  tax refund

  In the case where there is an appellate decision or a final judgment of the court to reduce the assessed amount, the person liable to tax shall be notified as soon as possible in order to request a refund within one year from the date of receipt of the notification. Any person who pays for signboard tax without having to pay tax or pays more than he should have to pay is entitled to a refund by submitting a request for a refund within 1 year from the date the tax is paid.

  Laws and penalties

  1. If the entrepreneur intentionally does not file the signboard tax return There will be a fine from 5,000 baht to 50,000 baht.
  2. If the operator intentionally reports a false statement or trying to avoid taxes will be punished with imprisonment for not more than 1 year or a fine of 5,000 baht to 50,000 baht, or both
  3. Whoever does not notify the transfer of the sign or not displaying the signboard tax return at the disclosing place in the place of business shall be liable to a fine from 1,000 baht to 10,000 baht. The service period is approximately 10 minutes per person, excluding the garden inspection process (if any).