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Revenue Code Section 56 — Annual personal income tax return (PND.90/91)
Revenue Code (ประมวลรัษฎากร) — Section 56.
Plain-English Summary
Every individual having assessable income in a tax year must file an annual personal income tax return (Por. Ngor. Dor. 90 for general income, 91 for employment-only) and pay any remaining tax by 31 March of the following year (or by 8 April for online filing). A half-year return (PND.94) is also required for taxpayers with certain non-employment categories of income.
Context
This section sits within Chapter III — Personal Income Tax of the Revenue Code. It should be read together with the surrounding provisions and any applicable Ministerial Regulations, Royal Decrees or Revenue Department / Police orders that elaborate the detail.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Revenue Code
ประมวลรัษฎากร · B.E. 2481 (1938)
The Revenue Code is the primary tax statute of Thailand. It governs personal income tax (PIT), corporate income tax (CIT), value added tax (VAT), specific business tax (SBT) and stamp duty. The Code is administered by the Revenue Department of the Ministry of Finance and is regularly supplemented by Revenue Department Notifications (Por.), Departmental Instructions, and Royal Decrees that grant exemptions or set detailed thresholds.
The summary above is a plain-English educational paraphrase of Section 56 of the Revenue Code. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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