Mazars Thailand Tax Reminder - Personal Income Tax Filing
A reminder that tax payers must file their 2010 annual personal income tax returns (PND90 & PND91), with any tax payment by 31 March 2011.
Keywords: Thailand, Tax, Personal Income Tax Filing, PND90, PND91
The penalty for late filing is a fine of Baht 2,000 and a surcharge of 1.5% per month on the amount of tax payable.
In addition it has been announced that a tax payer with more than Baht 3,000 of tax payable is entitled to a 3-month instalment payment plan. First payment is made when filing the PND90 & 91, and the second and third payments must be made by the end of April and May 2011 respectively.