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Thailand Tax Forms: PND 91 Personal Income Tax Form

Transcript of the above video:

As the title of this video suggests, we are discussing this form here; the PND 91. What is it? It is a personal income tax form; that is the best way to describe it in my opinion. It needs to be dealt with on a yearly basis. It is somewhat similar to the PND 50 which is the corporate income tax form which is dealt with on an annual basis.

The PND 1 which is a salary withholding, most individuals especially foreigners here that are working on a work permit are going to have that taxes withheld on a monthly basis from their wages but then at the end of the year they are still going to have to deal with an income tax return; a tax return basically. Not dissimilar to for example a 10-40 in the United States.

So a  PND 91, it is a personal income tax form generally speaking. It is going to be used by individuals who have been working here in the Kingdom and again in a foreign context dealing with folks that have a work permit here. Why is this important in an immigration and work permit context? Because as many foreigners can tell you, Immigration oftentimes and in some cases the Labor Department will ask to see that this was actually filed before they will go ahead and renew a work permit or a visa extension in the Kingdom of Thailand. I know a couple of people personally first hand who have showed up thinking they have all their documentation done and their accounting firm may have gotten all the corporate documentation done but they didn't deal with anything with respect to the personal tax forms associated with the given foreigner here in the Kingdom.

Again this is something to think about for those living here. A personal income tax return needs to be done especially if you have got a work permit and because PND 1 is being filed, most likely at least, and if PND 1 is being filed it is already going on file that one is earning wages and they are going ahead and withholding taxes from those wages so this filing needs to get done. You may not owe anything because the withholding is generally done at the time payment is dispersed. There may not be any due and owed taxes. In fact I have had years where a refund was put on offer in association with this type of filing. That being said, it needs to be filed especially for foreigners because failure to file can result in problems in renewing ones business visa and work permit here in the Kingdom.