Employees file personal income tax returns each year, and first-time filers may be unsure where to begin. This article is a historical guide to Thailand’s P.N.D.91 online filing process for tax year 2022, filed in 2023. Tax rules, deductions, forms, and Revenue Department procedures may have changed since then. Check the current Revenue Department instructions or consult a qualified tax professional before filing a current return.
What employees needed to know before filing
The source lists three kinds of information to prepare.
Total salary for the year
Personal income tax is calculated using annual income, so gather the salary received over the full tax year.
Tax withheld
Collect the total amount of tax withheld from salary during the year.
Deductions
The article lists Social Security contributions and provident-fund contributions among common deductions. Other deductions may have included life-insurance premiums or other eligible items under the rules that applied for that year.
Documents used for filing
Preparing documents in advance can make the filing process easier.
Withholding-tax certificate (50 Bis)
The employer-issued 50 Bis certificate summarizes income, tax withheld, and related information used for the tax return.
Documents for additional deductions
If claiming deductions not shown on the 50 Bis certificate—for example, qualifying life-insurance premiums or deductions for children or parents—the source says to prepare supporting documents.
Steps for filing P.N.D.91 online in 2023
The source describes the online process as follows. The current Revenue Department website and steps may differ.
Create an account and sign in
People without an account on the Revenue Department website were instructed to register, using their national identification number as the username, then sign in with their registered username and password.
Select form P.N.D.91
After signing in, select P.N.D.91, the form used for income from employment.
Enter income information
Enter information from the 50 Bis certificate carefully.
Enter deductions
Enter eligible deductions, such as provident-fund and Social Security contributions, along with any other deductions being claimed.
Review the tax calculation and any refund
After the information is complete, the system calculates tax due or a possible refund. If tax is due, follow the payment instructions. If a refund is available, select an available refund method.
Confirm the return
Review the information and confirm submission of the return.
Submit additional documents if requested
In some cases, the Revenue Department may request supporting documents for deductions. Follow the instructions shown by the system.
Entering income information
The source recommends using the 50 Bis certificate to complete the income section.
Information from the 50 Bis certificate
Use the relevant fields on the certificate to enter the figures required for the return.
Income
Enter the total assessable income received over the year.
Tax withheld
Enter the total tax withheld during the year.
Payer’s identification number
Enter the identification number of the income payer shown on the certificate.
Entering deductions
Enter deductions you are eligible to claim under the rules for the relevant tax year.
Provident fund
Enter the amount contributed to a provident fund during the year.
Social Security
Enter the Social Security contributions paid during the year.
Other deductions
Enter other eligible deductions, such as qualifying life-insurance premiums or deductions for children or parents, with supporting documentation where required.
Reviewing tax due or a refund
After entering all information, review the system’s calculation.
Check the amount due or refundable
Confirm whether additional tax is due or whether the system shows a possible refund.
Select a refund method
If a refund is available, choose one of the methods offered by the Revenue Department for that filing period.
This guide describes a past filing year and does not provide current tax advice.
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