การ ยื่นภาษีบุคคลธรรมดา กรณีการให้เช่าที่ดินในกรรมสิทธิรวม

การ ยื่นภาษีบุคคลธรรมดา กรณีการให้เช่าที่ดินในกรรมสิทธิรวม

อสังหาริมทรัพย์ประเภทที่ดินเป็นสิ่งที่มีค่าและสร้างประโยชน์ให้กับผู้เป็นเจ้าของที่ดินอย่างมากมาย โดยสามารถนำไปขาย ให้เช่า หรือดำเนินการอื่นใดกับบุคคลอื่นก็ได้ ซึ่งหากที่ดินดังกล่าวมีผู้เป็นเจ้าของกรรมสิทธิ์ในที่ดินคนเดียว เจ้าของที่ดินสามารถจำหน่าย จ่าย โอน หรือกระทำการใด ๆ เกี่ยวกับที่ดินของตนเองได้อย่างอิสระ ทั้งนี้ในบางกรณี ผู้เป็นเจ้าของกรรมสิทธิ์ในที่ดินมีมากกว่า 1 คน (กรรมสิทธิ์รวม) ซึ่งไม่สามารถกำหนดแยกได้ว่าส่วนใดเป็นของบุคคลใด แต่ละคนจึงมีส่วนในที่ดินเท่าๆ กัน (มาตรา 1357 แห่งประมวลกฎหมายแพ่งและพาณิชย์) กรรมสิทธิ์รวมของเจ้าของแต่ละคน ย่อมครอบไปเหนือที่ดินดังกล่าวทั้งหมดจนกว่าจะมีการแบ่งแยก ดังนั้นการจะดำเนินการใดๆ กับที่ดินร่วมจึงต้องได้รับความยินยอมจากบุคคลอื่นด้วย กรณีบุคคลอื่นไม่ให้ความยินยอม การโอนที่ดินดังกล่าวจะไม่มีผลผูกพันเจ้าของรวมรายอื่นตามประมวลกฎหมายแพ่งและพาณิชย์ ดังนั้น หากผู้เป็นเจ้าของกรรมสิทธิ์รวม นำที่ดินในส่วนของตนไปขายหรือให้บุคคลอื่นเช่า รายได้ที่ได้จากการที่ดินในกรรมสิทธิรวมนั้น ควรนำส่งและ ยื่นภาษีบุคคลธรรมดา อย่างไร ให้ถูกต้อง  

ยื่นภาษีบุคคลธรรมดา

กรรมสิทธิ์รวมตามประมวลกฎหมายแพ่งและพาณิชย์

นาย ก นาย ข และนาย ค เป็นเจ้าของกรรมสิทธิ์ร่วมกันในที่ดินโฉนดเลขที่ 1 จำนาน 20 ไร่ โดยบุคคลทั้ง 3 ได้มีการแบ่งแยกที่ดินให้แน่ชัดว่าส่วนใดเป็นของบุคคลใด ต่อมาเมื่อนาย ก ต้องการนำที่ดินแปลงดังกล่าวไปชำระหนี้ธนาคาร และได้ทำสัญญา จะซื้อขายที่ดินแปลงดังกล่าวกับธนาคาร แต่มิได้บบอกผู้มีชื่อในกรรมสิทธิ์ที่ดินรวมให้ความยินยอมในการขายที่ดินดังกล่าว

กรณีดังกล่าว การขายที่ดินระหว่างนาย ก กับธนาคาร มีผลสมบูรณ์ตามหลักสัญญาซื้อขายตามมาตรา 453 และมาตรา 456 แห่งประมวลกฎหมายแพ่งและพาณิชย์ทุกประการ แต่เนื่องจากที่ดินดังกล่าวเป็นกรรมสิทธิ์รวมระหว่าง นาย ก นาย ข และนาย ค ตามมาตรา 1357 และมาตรา 1358 แห่งประมวลกฎหมายแพ่งและพาณิชย์ หากนาย ก ทำสัญญาจะขายที่ดินที่เป็นกรรมสิทธิ์รวมกับบุคคลอื่น นาย ก ต้องได้รับความยินยอมจากเจ้าของร่วมทุกคน แต่ตามข้อเท็จจริง นาย ก ยังไม่ได้รับความยินยอมกับนาย ข และนาย ค ผู้ถือกรรมสิทธิ์ร่วมในที่ดินแปลงดังกล่าวตามมาตรา 1351 แห่งประมวลกฎหมายแพ่งและพาณิชย์ แต่อย่างใด จึงถือว่าสัญญาจะซื้อจะขายที่ดินระหว่างนาย ก และธนาคารไม่มีผลใช้บังคับตามมาตรา 455 แห่งประมวลกฎหมายแพ่งและพาณิชย์

ดังนั้นสัญญาจะซื้อจะขายที่ดินที่นาย ก ทำกับธนาคารจึงไม่มีผลผูกพันกับนาย ข และนาย  ค ธนาคารจึงฟ้องบังคับนาย ก ให้โอนที่ดินทั้งแปลงตามสัญญาไม่ได้ เทียบเคียงคำพิพากษาฎีกาที่ 287/2528 เจ้าของผู้มีชื่อกรรมสิทธิ์ร่วมกับคนอื่น และมิได้แบ่งแยกว่าส่วนของใครอยู่ตอนไหน และเนื้อที่เท่าใด ถือว่าผู้มีโฉนดซึ่งถือกรรมสิทธิ์รวมยังเป็นเจ้าของรวม

ยื่นภาษีบุคคลธรรมดา

การให้เช่าที่ดินในกรรมสิทธิ์รวมตามประมวลรัษฎากรต้อง ยื่นภาษีบุคคลธรรมดา ?

ยื่นภาษีบุคคลธรรมดา กรณีการให้เช่าที่ดิน

บุคคลธรรมดาใดนำทรัพย์สินของตน ไม่ว่าจะเป็นสังหาริมทรัพย์หรืออสังหาริมทรัพย์ไปหาประโยชน์จากบุคคลอื่น เช่น การให้เช่ารถยนต์ ให้เช่าคอนโด ที่ดิน หรือสิ่งปลูกสร้างต่างๆ เงินที่ผู้เป็นเจ้าของทรัพย์สินได้รับ ถือเป็นเงินได้พึงประเมินตามมาตรา 40 (5) แห่งประมวลรัษฎากร ซึ่งผู้มีเงินได้หรือผู้ให้เช่าจะต้องนำเงินค่าเช่าที่ได้รับมานั้นไปรวมคำนวณกับเงินได้อื่นๆ (ถ้ามี) ตามมาตรา 48 แห่งประมวลรัษฎากรและนำไปยื่นแบบแสดงรายการภาษีเงินได้บุคคลธรรมดาให้กรมสรรพากร 2 ช่วง คือ

  • ภาษีครึ่งปี (เงินได้ที่ได้รับตั้งแต่เดือนมกราคม – เดือนมิถุนายน) ซึ่งเรียกว่า ภ.ง.ด.94 มีกำหนดชำระภายในเดือนกันยายน
  • ภาษีประจำปี (เงินได้ที่ได้รับตั้งแต่เดือนมกราคม – เดือนธันวาคม) หรือแบบ ภ.ง.ด.90 มีกำหนดชำระภายในเดือนมีนาคมของปีต่อไป โดยสามารถนำภาษีที่จ่ายไปแล้วในช่วงครึ่งปีแรกตามแบบ ภ.ง.ด.94 มาคำนวณออกจากภาษีประจำปี

กรรมสิทธิ์รวม ต้องยื่นแบบฯ และชำระภาษีในนามใคร

ในการยื่นแบบแสดงรายการ ยื่นภาษีบุคคลธรรมดา กรณีการถือกรรมสิทธิ์ในทรัพย์สินร่วมกับบุคคลอื่น ผู้เป็นเจ้าของกรรมสิทธิ์ในทรัพย์สิน จะต้องทำความเข้าใจก่อนว่าเงินที่ได้รับมานั้นเป็นเงินได้ส่วนใดของตนเองหรือเป็นส่วนของเจ้าของร่วมในทรัพย์สิน เพื่อการนำส่งและยื่นแบบภาษีอย่างถูกต้องต่อไป

กรณีบุคคลหลายคนถือกรรมสิทธิ์ในที่ดินเดียวกัน และมีการกำหนดส่วนต่างๆ ในบันทึกข้อตกลงหรือเอกสารที่ทำระหว่างกัน แต่ยังมิได้นำบันทึกข้อตกลงดังกล่าวไปจดทะเบียนกับกรมที่ดินเพื่อแบ่งแยกพื้นที่อย่างชัดเจน และผู้ที่ถือกรรมสิทธิ์ในที่ดินส่วนต่างๆ ได้นำที่ดินในส่วนของตนเองไปให้บุคคลอื่นเช่า โดยเข้าใจว่าเงินที่ผู้ให้เช่าได้รับมาจากผู้เช่านั้นสามารถนำมายื่นแบบภาษีและชำระในนามของบุคคลได้ เนื่องจากตนเป็นผู้ทำสัญญาให้เช่าที่ดินและได้รับค่าตอบแทนในนามของบุคคล โดยไม่มีบุคคลอื่นที่ถือกรรมสิทธิ์ร่วมลงนามในสัญญาเช่า จึงส่งผลกระทบต่อการนำส่งและยื่นภาษีบุคคลธรรมดาที่ไม่ถูกหน่วยภาษีซึ่งทางกรมสรรพากรถือว่าบุคคลดังกล่าวนั้น ไม่ได้ยื่นแบบภาษีและชำระภาษีให้กรมสรรพากรแต่ประการใด

ข้อสรุป การยื่นภาษีบุคคลธรรมดา กรณีการให้เช่าที่ดินในกรรมสิทธิรวม

กล่าวโดยสรุป บุคคลธรรมดาใดนำทรัพย์สินของตน ไม่ว่าจะเป็นสังหาริมทรัพย์หรืออสังหาริมทรัพย์ไปหาประโยชน์จากบุคคลอื่น เช่น การให้เช่ารถยนต์ ให้เช่าคอนโด ที่ดิน หรือสิ่งปลูกสร้างต่างๆ เงินที่ผู้เป็นเจ้าของทรัพย์สินได้รับจะถือว่าเป็นเงินได้ ดังนั้นจึงต้องนำเงินค่าเช่าที่ได้รับมาไปคำนวณกับเงินได้อื่นๆ เพื่อยื่นแบบแสดงรายการภาษีเงินได้บุคคลธรรมดาให้กรมสรรพากร แต่อย่างไรก็ตาม ในกรณีบุคคลหลายคนถือกรรมสิทธิ์ในที่ดินเดียวกัน ผู้ให้เช่าจะต้องมีบันทึกข้อตกลงหรือเอกสารที่จดทะเบียนกับกรมที่ดินเพื่อแบ่งแยกพื้นที่อย่างชัดเจน เพื่อให้การ ยื่นภาษีบุคคลธรรมดา ให้กรมสรรพากรไม่เป็นถือเป็นโมฆะ หากมีข้อสงสัยสามารถติดต่อสอบถามเพิ่มเติม ได้ที่ บริษัท ทำบัญชี MFN Accounting บริษัทรับทำบัญชี ที่ ครบ จบ ในที่เดียว ไม่ว่าจะเป็น วางแผนภาษี ปิดงบการเงินประจำปี ตรวจสอบบัญชี จดทะเบียนบริษัท หรือ จดทะเบียนห้างหุ้นส่วน

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