Annual Personal Income Tax Filing (PND 90 and PND 91)

Annual Personal Income Tax Filing (PND 90 and PND 91)

This is filed with the Revenue Department (RD). This is the year-end assessment of all the income earned and income tax to be paid by an individual tax payer in Thailand. For Resident tax payers ( any person residing in Thailand for an aggregate period of more than 180 days in any tax (calendar) year, the income is assessed on all income from sources within Thailand and for income earned outside of Thailand brought in to Thailand. For Non-resident tax payers (any person residing in Thailand for an aggregate period of not more than 180 days in any tax (calendar) year, the income is assessed only on the income from sources inside of Thailand. The filing and remittance of the payment is made on the 30th of March the following year. Failure to do so will incur penalties and summons from the relevant government authorities.