Thai personal income withholding tax to be filed in 2024

To enhance Thailand's Digital Tax Ecosystem, the Revenue Department issued the Notification of the Director-General No. 438, dated 21 September 2024 (BE 2566), to rule that from 2024 onwards, Thai personal income withholding tax return filings (Form PND1 and Form PND1 Gor) must be done via the Revenue Department's e-Filing system, e-Withholding Tax and Withholding Tax Service System-SVS).

Keywords: Mazars, Thailand, Tax, Personal Income Tax, Withholding Tax

The new policy will be effective on employment income under Section 40(1) and (2) (e.g. salary, bonus, and commission) payments made to employees from 1 January 2024 onwards. Therefore, from February 2024, employers shall file the personal income tax withholding tax returns reporting employees' employment income via the e-Filing system, e-Withholding, and SVS. Suppose the employers cannot submit the returns via such systems and would like to submit the return forms in hard copy paper to the Revenue Department. In that case, they must also submit a letter declaring the necessity of filing tax returns in hard copy.

Source: https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dg438A.pdf