Personal income tax return (PND 91) – A closer look – December 2022
All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements for preparing the PND 91 and describes what options are available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.
Keywords: Mazars, Thailand, Payroll, PND 91, Personal income tax return, Tax saving, SSF, RMF
1 December 2022
Our guide looks at the personal income tax return (PND 91):
- General information and residence rules
- Assessable income to be reported in Form PND 91
- Who must file Form PND 91?
- Personal income tax rates
- Tax allowances and tax exemptions for 2022
- Important dates, tax refunds, and tax payments
- Penalties
- Tax-savings tips that you should know
- Related to dependents
- Related to investments
- Super Saving Fund (SSF)
- Retirement Mutual Fund (RMF)
- Tax relief of up to 30,000 baht for domestic purchases
- Important note to taxpayers who made investments in RMFs and SSFs from 1 January 2022
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