Tax Rule Affecting Married Women Struck Down: Thailand
BANGKOK: -- The Constitution Court yesterday struck down Revenue Code clauses that disallowed married women from including their non-earned income when filing a separate tax return.
These clauses are viewed as unfair to married women, who have to pay more taxes than unmarried women because some of their income is combined with their husband's, which is usually taxed at a higher rate.
Some women have divorced their husbands to avoid paying higher taxes because of these clauses.
The case had been brought to the court by the Ombudsman's Office.
The Revenue Code allows married women to file a tax return independent of their husbands for income from salaries, wages and pensions.
The court ruled that Articles 57(3) and 57(5) contravened the charter's principle of equality and fair practice for all, as they treated married and unmarried women differently.
The court cited Article 6 of the charter, which states: "The Constitution is the supreme law of the State. The provisions of any law, rule or regulation, which are contrary to or inconsistent with this Constitution, shall be unenforceable."
With the verdict, married women are expected to be allowed to include non-earned income in their own personal tax returns starting the next tax year.
The Nation 2012-07-05
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