Many of RSM Payroll Services Thailand clients and contacts are often confused by which tax returns are required to be filed by individuals living and working in the Kingdom and we have attempted to clarify this as well as the timings for the submission of the necessary forms.
How do I know which one to submit?
Individuals who have worked or are working in Thailand are required to file a personal income tax return (either of PND.90 or PND.91). How does the taxpayer know which one to submit or which return is required to be filed? We have summarized the details to clarify this for you to easily understand the requirements as follows:-
PND.90 return is the personal income tax return to report the assessable income under Section 40(1) to (8)
PND.91 return is the personal income tax return to report the assessable income under Section 40(1) obtained from employment
Who is liable to pay personal income tax?
Filing of PND.90/91 returns are summarized below:
| PND.90 return | PND.91 return |
| Single status and assessable income exceeding 60,000 baht. | Single status and assessable income exceeding 120,000 baht. |
| Marriage status and assessable income together exceeding 120,000 baht | Marriage status and assessable income together exceeding 220,000 baht |
| Heritage property that has not been divided has assessable income exceeding 60,000 baht. | |
| Non-juristic partnerships have assessable income exceeding 60,000 baht. | |
| Non-corporate persons have assessable income exceeding 60,000 baht. | |
| Community enterprises, only if it is an ordinary partnership or a person who is not a juristic person has income exceeding 1,800,000 baht or 60,000 baht but not more than 1,800,000 baht will be exempt from income tax. |
Where to file tax returns and deadline for such?
- Fill out a P.N.D. 90/91 form and prepare relevant tax filing documents submitted to the Revenue Department in all areas, the deadline for filing is within 31 March 2023.
- File your taxes online (https://efiling.rd.go.th/rd-cms/), the deadline for filing is within 10 April 2023.
What should I do if I can’t file my taxes in time?
If the tax return is not filed in time, the tax filing documents must be submitted by yourself at the Revenue Department anywhere near your home, and there is a penalty for not filing taxes within the deadline. In the event that there is additional tax payable, you are also required to pay the tax plus a surcharge of 1.5% per month.
Concluding remarks
PND 90 and PND 91 are Forms for filing personal income tax. If the taxpayer has various types of income, they must submit documents using the PND 90 Form. If the taxpayer has 40 (1) income, for example, only one type of salary, they must submit documents using the PND 91 Form.
Further Advice
Should you require further advice with regard to Thailand tax issues or accounting Thailand issues please do not hesitate to contact the author of this article Khun Pitipong Santadram RSM Thailand’s Payroll manager on askus@rsmthailand.com.
Source of information: on the website, https://www.rd.go.th