Personal Income Tax: White Collar Employees (Por. Ngor. Dor.91)

Abstract

          Every period of January to March, it is the period of the earners under section 40 (1) such as the income from salary or called “white collar person”, it is necessary for the good citizens to submit the personal income tax (Por. Ngor. Dor.91). Many of the employees do not submit the personal income tax by themselves. They requested the employers or friends to submit the personal income tax for them. This is because they think it is complex, and time consuming. Infact at present personal income tax submission is convenient and fast. The easiest and fastest way to do is via the Internet system.

          In order to allow the taxpayer to get the knowledge and understanding of the personal income tax payment, the writer suggest the principles of the assessable income, the allowances and exemptions, the tax rate, calculation method, submission processes of tax form via internet and the caution of submission  the personal income tax. For this reason, the taxpayer is able to calculate and submit the personal tax form (Por. Ngor. Dor.91) by themselves.