Personal income tax return (PND 91) – A closer look – January 2022
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 for preparing the PND 91 and describes what options are available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook. This edition also covers the tax implications of cryptocurrency to help people plan their taxes better in the digital world.
Keywords: Mazars, Thailand, Payroll, PND 91, Personal income tax return, Tax saving, SSF, RMF, Cryptocurrency
26 January 2022
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 2021
- Important dates, tax refunds, and tax payments
- Penalties
- Tax-saving tips that you should know
- Related to dependents
- Related to investments
- Super Saving Fund (SSF)
- Retirement Mutual Fund (RMF)
- Tax implications of cryptocurrency
