All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 in 2019 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.
Keywords: Mazars, Thailand, Payroll, PND 91, Personal income tax, Tax-savings, LTF, RMF
18 December 2019
Our guide looks at the Personal Income Tax Return (PND 91):
- General information and residence rules
- Assessable income to be reported in the PND 91
- Who must file the PND 91?
- Personal income tax rates
- Tax allowances and tax exemptions for 2019
- Important dates, tax refunds, and tax payments
- Tax-savings tips that you should know
- Related to dependents
- Related to investments
- Long-term Equity Fund (LTF)
- Retirement Mutual Fund (RMF)