2. Ms. Lisa, a Chinese - Thai woman, married with Mr. Thana, a Thai individual, 3 years ago.

Lisa had the following income during FY2020 (i.e. 1 January - 31 December 2020):

Salary as Lisa is the employee of ABC Company Limited, a Thai company, of Baht 1.2 million

(i.e. Baht 0.1 million per month). ABC withhold tax on the salary paid to Lisa of Baht 50,000

for FY2020.

According to the employment contract, ABC is agreed to pay one-month fixed bonus for Lisa

each year. Normally, the ABC pays bonus to every staff on December. However, due to the COVID

19 situation, ABC has no enough money. ABC will pay 2020 bonus to Lisa on 1 Apr 2021.

Lisa has her own trading business. In FY2020, she sold a number of alcohol gel tubes and hygiene

masks to Thai customers using on-line platform. Her sale in FY2020 was Baht 2 million while

the actual cost was Baht 1 million (No WHT).

Lisa has deposit of KRW (i.e. South Korean Won) 50 million in saving account of Industrial Bank

of Korea, a commercial bank in South Korea. During FY2020, Lisa earned interest income equal

to Baht 0.1 million. During her trip to Seoul on June 2020, Lisa withdrawn such interest

income and brought back to Thailand in from of cash.

Lisa received gold and jewels as inheritance from her grandfather of Baht 0.5 million.

Mr. Thana, a husband, was an unemployed for the whole year FY2020. So, he had no income.

Additional FY2020 information:

Lisa and Thana had agreed to file tax in the same annual tax return.

During half year, Lisa already submitted tax using PND94 and paid tax of Baht 20,000 to the

Revenue Department.

Lisa donated cash to Siriraj Hospital for Baht 15,000.

Lisa paid for social security fund of Baht 9,000, her life insurance of Baht 40,000, life

insurance for her husband of Baht 15,000.

Questions:

(1) For all of FY2020 income above, please provide brief explanation that each income is/ is not

subject to Thai Personal Income Tax.

(2) How much of personal income tax for Lisa and Thana for FY2020?