Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
PND.91 — Personal Income Tax (Employment Income Only)
Annual personal income tax return for individuals with employment income only (Revenue Code Category 1). Most foreign-employee taxpayers use this form.
When Used
By 31 March (paper) / 8 April (e-filing) of the following year.
Who Files
Individuals with only employment income.
Fee & Logistics
No filing fee
Filing-day acknowledgment
e-Filing portal; Revenue Office
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Bor.Or.Jor.50 bis (withholding certificate from employer)
- Allowance evidence
Field-by-Field Walkthrough
Full name
(ชื่อเต็ม)Surname and given names as shown on passport / national ID.
Personal Tax ID
PIN.
Total employment income
Annual employment income.
Common Mistakes
- Switching incorrectly between PND.90 and PND.91
Legal Basis
Revenue Code §40(1), §56
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
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