Mazars Thailand Tax Update - Personal Income Tax Returns

Any person having assessable income in the year 2011 must file a PND 90 or PND 91.
The submission can be done online via the Revenue Department’s website or in paper to any Area Revenue Office.

Keywords: Tax, Thailand, Income tax submission, PND 90, PND 91, Revenue Department

The following person is exempted for income tax submission:

The person having assessable income from salary and wages from employment (Section 40 (1)) not exceeding Baht 50,000.
The person and/or the spouse having assessable income from salary and wages from employment (Section 40(1)) in total exceeding Baht 100,000.
The person having other income (Section 40(2) to (8)) not exceeding Baht 30,000.
The person and/ or the spouse having other income (Section 40(2) to (8)) not exceeding Baht 60,000.
Undivided estate having assessable income not exceeding Baht 30,000.
an ordinary partnership or a non-juristic body of persons having assessable income not exceeding Baht 30,000.

In the case that the tax payer has tax liability more than Baht 3,000, the tax payment can be made by installment under the following conditions:

The tax return must be submitted online.
Tax liability must be paid equally by three installments.
The first installment must be made within 31 March by electronic payment.
The second and third installment must be made within 30 April and 31 May, respectively by electronic payment or at Revenue Office.
In the case that the tax payer has spouse and the spouse files the tax return (PND90) separately, each person or both must has the tax liability exceeding Baht 3,000 and each person has a right to pay tax by installment.
The electronic payment for 2011 taxable year include the payment made by

- credit card on the internet;

- ATM;

- Tele-banking/ phone banking;

- Internet banking;

- Mobile banking;

- Courter Service; and

- Pay at Post.