jst personal & income tax services
✓ ONLY SALARY? FILL OUT FORM PND.91 THIS IS FOR THOSE WITH NO OTHER INCOME.
✓ SALARY AND OTHER INCOME (E.G., COMMISSION, RENT OR DIVIDENDS) USE FORM PND.90
WHO has to file
PND.90 and PND.91?
PND.90
- An individual
- A non-registered ordinary partnership
- A non-juristic body of persons/group of persons
- A deceased
- An undivided estate
- A Community Enterprise group of persons which is a non-registered ordinary partnership or a non-juristic boy of persons registered under Community Enterprise Promotion Act B.E.2548
PND.91
- An individual
- A deceasded
HOW TO FILE
THE RETURN?
- Online on the Revenue
Department’s website.
https://efiling.rd.go.th/rd-cms/
The deadline for filing is within
09 April 2025. - File the return at the Area
Revenue Branch Office. The
period for filing is from January 1
to March 31, 2025, within the
official office hours.
what documents
might be needed?
- Withholding Tax Certificate
- Marriage Certificate
- Child Birth Certificate
- Individual Provident fund
Statements - Premiums paid certificate for life
and health insurance - Easy E-Receipt
what happens if
you don't file the return?
- A criminal fine up to 2,000 baht if
no tax is due. - Penalty of 1.5% per month
(fraction of a month equals a
month) of the total tax due will be
charged for each month of delay if
the tax is not paid on time.
Source of Information: on the website, https://www.rd.go.th
