The submission of the Personal Income Tax Return has two periods:

1. Mid-Year Personal Income Tax: This involves the submission of income details for specific assessable income types 5, 6, 7, or 8 received from January to June, regardless of whether there are other types of income. The submission must be made in September of the tax year, and the tax paid can be credited against the year-end tax.

2. Year-End Personal Income Tax: This involves the submission of assessable income details received during the tax year. The submission must be made in March of the following year. Taxpayers are obliged to submit the Personal Income Tax Return separately according to the type of income, as follows:

1. Form Por Ngor Dor 90: For those with general income ranging from income types 1 - 8 received during the past tax year. The submission deadline is from January to March of the following tax year.
2. Form Por Ngor Dor 91: For those with income from employment, type 1 (Section 40(1)) only. The form should be submitted between January and March of the following tax year.
3. Form Por Ngor Dor 93: For those who have income and wish to prepay their tax. The submission of the form must be made before the normal deadline.
4. Form Por Ngor Dor 94: For those with assessable income types 5 - 8 received from January to June, regardless of whether there are other types of income. The form should be submitted between July and September of the tax year.
5. Form Por Ngor Dor 95: For foreign individuals with income from employment from regional operating offices. The form should be submitted between January and March of the following tax year.

Those who have income as specified are obliged to submit the Personal Income Tax Return, along with paying the tax (if any), at the following places:

1. Any local Revenue Department branch office.
2. Post offices, only those located in Bangkok. They can send their tax return by registered mail together with a check or money order for the total tax due, within the tax return submission deadline, to the Revenue Management and Revenue Division, the Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400
3. Online via www.rd.go.th or through the RD Smart Tax Application on mobile phones.

Data updated on February 13, 2023

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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