Website: JST Group
Menu
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
BANGKOK
1176 JST Towers 5th and 6th Floor, Pattanakarn Rd,Suan Luang, Suan
Luang, Bangkok 10250
Tel:
+662 022 8000
Fax:
+662 022 8097-99
Email:
jst@jst-group.com
SATTAHIP WAREHOUSE
121/33 M.4, Phlu Ta Luang,
Sattahip, Chon Buri 20180
Tel:
+662 022 8000
Fax:
+662 022 8097-99
Email:
jst@jst-group.com
SONGKHLA
3/5 Chaiya Road, Tambon Bor Yang,
Muang District, Songkhla 90000
Tel:
+66 (0) 7 444 0809, 0831
Fax:
+66 (0) 7 444 0572
Email:
jstsklth@jst-group.com
VIETNAM
2 Floor, Somerset Chancellor Court,
21-23 Nguyen Thi Minh Khai St, Dist 1,
HCMC
Tel:
+84 (28) 3910 0298
Fax:
+84(0)8 910 0308
Email:
vietnam@jst-group.com
© 2022 JST. Designed by YWDS | Sitemap
Term & Condition