Finding an error in a tax return can be worrying, but this archived article describes two approaches for the Thai personal income tax filing for tax year 2022 (B.E. 2565), filed in 2023 (B.E. 2566): cancelling a submission when that was available, or filing an additional return. The screens and rules described are historical and may no longer match the current Revenue Department system. Confirm current instructions with the Department before acting.
Ways to address an incorrect return
The original guide describes two options: cancelling a return when an error is noticed promptly, or submitting an additional return when cancellation is no longer possible.
Cancel a return when the error is caught immediately
The historical online steps described were:
- Open the “Check submitted returns” menu.
- Select the return already submitted.
- Choose the three-dot menu and select “Cancel return.”
After cancellation, the guide says to submit a new return with the corrected information. Whether cancellation is available depends on current rules and the status of the return; check with the Revenue Department first.
File an additional return when cancellation is not available
The guide describes filing an additional return if the cancellation period has passed or the original return cannot be cancelled.
What is an additional return?
In the guide, an additional return means submitting a return again with the full set of information, even if only part of the original information needs correction.
Enter all information again
The original instructions say to enter income, deductions and other details again so the tax can be recalculated. Do not assume that only the incorrect field should be submitted.
Historical steps for an additional return
The following steps describe the 2023 process in the archived guide and may not match the current online service.
Sign in and choose a form
The guide instructed users to sign in to the Revenue Department website and choose P.N.D. 90 or P.N.D. 91, depending on income type.
Enter all income again
Enter all income included in the return, such as salary, wages and other taxable income, and check the information for completeness.
Enter deductions
Enter applicable deductions, such as personal, child or insurance-premium deductions and other eligible items. The guide says a deduction omitted from the original filing could be included in the additional return; check current eligibility rules.
Enter tax already paid
The guide says to enter the tax already paid with the original return in the field for tax paid. This amount is used when recalculating the balance.
Recalculate and pay any difference
After entering the information, the system recalculates tax and credits the amount previously paid. If the recalculated amount is higher, the guide says the difference would be due; if lower, a refund may be due, subject to the Department’s rules and review.
Summary and historical deadline
An additional return restates the information
The archived guide describes filing all return information again, not only the item being corrected.
Enter prior tax payments accurately
Check the tax paid with the original filing so the recalculation can take it into account.
Deadline stated for the 2022 tax year
The article stated April 10, 2023 as the deadline for filing an additional personal income tax return for tax year 2022. That deadline has passed and does not apply to current tax years.
This page is a historical reference, not current tax advice. For an open filing or correction, confirm the form, steps, deadline and any interest or penalties directly with the Thai Revenue Department or a qualified tax professional.
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