Let's get to know PND.90 and PND.91 !!

Everyone working in Thailand must file a personal income tax return to show evidence of legal taxation. A personal income tax return is known as "PND" where each type of tax filing will different styles. Wonderfulpackage will bring you to know the tax filing of PND.90 and PND.91.

How is different between PND.90 and PND.91?

• PND.90 is the personal income tax return for taxpayers with assessable income under Section 40 (1) to (8) of many categories or one category which must be submitted by March 31 of each year.
• PND.91 is the personal income tax return for a taxpayer with assessable income under Section 40 (1) of one category obtained from employment which must be submitted by March 31 of each year.

Who needs to file PND.90 and PND.91?

- For those who have to file a PND.90 form, they are as follows.

1. Those who are single and have income exceeding 60,000 baht.
2. Those who are husband and wife and have income together exceeding 120,000 baht.
3. Heritage property that has not been divided has income exceeding 60,000 baht.
4. Non-juristic partnership have income exceeding 60,000 baht.
5. Non-corporate person have income exceeding 60,000 baht.
6. Community enterprises, only if it is an ordinary partnership or a person who is not a juristic person have income exceeding 1,800,000 baht or 60,000 baht but not more than 1,800,000 baht will be exempt from income tax.

- For those who have to file a PND.91 form, they are as follows.

1. Those who are single and have income exceeding 120,000 baht.
2. Those who are husband and wife and have income together exceeding 220,000 baht.

That income includes income from employment such as salary, wages, allowance, bonus, pension, house rental, and other income, income from the employer to the tenant without pay the rent fee, income derived from the employer pays the debt that the employee is obliged to pay, and asset or any benefits gained from employment, money that the employer pays once due to leaving work, including compensation under the labor law for who have a period of work of less than 5 years.

Remarks

• In the case of leaving the job and the employer pays a one-time payment including compensation for those who have a working period of 5 years or more can be combined with taxes and other income.
• In the case of leaving the job and the employer pays a one-time payment and chooses not to combine the income with taxes and other income, must also show the item in the attachment and submit it together with the form PND.91.

Thank you for the information from;
The Revenue Department

一起来了解个人所得税PND 90 或PND 91!！

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