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Personal income tax (Form PND 91)
Keywords: Mazars, Thailand, Payroll, Personal Income Tax, PND 91, LTF, RMF
22 November 2017
Our guide looks at the Personal Income Tax Return (PND 91):
- General information and residence rules
- Assessable income for the PND 91
- Who must file the PND 91?
- Personal income tax rates
- Tax allowances and tax exemptions for 2017
- Important dates, tax refunds, and tax payments
- Penalties
- Tips for tax allowances
- Long-term Equity Fund (LTF)
- Retirement Mutual Fund (RMF)
- What is next?
For more information on payroll or other HR related matters please do not hesitate to contact the Mazars Payroll Outsourcing team.