Income tax documents distributed
With regard to annual personal income tax returns ('PND 91') for 2005, the payroll office distributed the following documents to all employees by 6 March 2006: Paper Form PND 91 in Thai; completed PND 91 (English version for non-Thai); and Individual 2005 Withholding Tax Certificate.
Employees who do not opt for e-filing are required to send the following documents to payroll by 13 March 2006: Completed duly signed Form PND 91 in Thai; 2005 Withholding Tax Certificate; and documents supporting allowable deductions (e.g. life insurance premium, donation receipts, interest on mortgage loans).
Payroll will file the completed forms to the Area Revenue Branch Office on behalf of employees before the 31 March deadline. Please note that any late submission is subject to tax penalty and tax surcharges imposed by the RD which shall be borne by taxpayers. Any deduction claims without proper supporting documents will result in the tax return rejected by the RD.