Do you know that starting from January 2017, the submission of paper forms for P.N.D. 1 and P.N.D. 1K has been discontinued?

According to the announcement of the Director-General of the Revenue Department regarding income tax (Version 438) regarding the specification of forms for individual income tax withholding, dated September 21, 2016, it is required to submit the income tax forms at the withholding source, P.N.D. 1, P.N.D. 1K, and P.N.D. 1K special. Employers are required to submit electronically through the website https://www.rd.go.th and submit electronic files only. This regulation has been effective since January 2017. 

In cases where it is absolutely necessary and electronic filing is not possible, submit the declaration form in paper format along with a letter to the Revenue Department specifying the reasons and necessities for not being able to file electronically. This should be done at the local tax branch office where the employer's place of business, responsible for tax withholding, is located.

Online Tax Filing through E-Filing System

Given the information above regarding the discontinuation of paper filing for P.N.D. 1, P.N.D. 1K, and P.N.D. 1K special, Prosoft has provided a guide on how to file taxes online to inform everyone and prepare for the upcoming changes. Prosoft has gathered all the information related to tax filing, so let's go through it together.

What is Personal Income Tax?

Personal income tax is a tax collected from individuals or special tax entities as defined by law. It is imposed on income generated based on specified criteria, usually collected annually. Individuals with income are required to report their earnings using the prescribed tax forms within the period from January to March of the following year. In some cases, the law also requires mid-year filing for income generated in the first half of the year to alleviate the tax burden, and in certain situations, withholding tax is deducted by the payer from a portion of the income to facilitate gradual tax payment while income is earned.

Who is responsible for paying personal income tax?

Individuals who are responsible for paying personal income tax include those who have earned income during the past year and have one of the following statuses:

1. Natural persons
2. Ordinary partnerships or unincorporated associations
3. Deceased individuals within the tax year
4. Undivided inheritances
5. Community enterprises as defined by community enterprise promotion laws, specifically ordinary partnerships or unincorporated associations

Documents required for online tax filing:

1. Income documents, such as salary certificates (Form 50) from companies or employers. Form 50 provides essential details, such as total income for the year, total social security contributions, and pre-paid taxes.

2. Deduction-related documents compiled throughout the year, including expenses for the care of parents or children, life insurance premiums, health insurance, or receipts for eligible purchases with tax refunds.

Steps for filing taxes online through the E-Filing system.

1. Access the Revenue Department's website

The first step is to visit the Revenue Department's website at https://efiling.rd.go.th/ and select "Online Submission." If you don't have an account yet, click on "Register" first. The system will prompt you to enter various personal information, such as your national ID number (Taxpayer Identification Number), date of birth, ID card expiration date, address, email, and create a password for accessing the E-Filing system for online tax submission.

2. Log in to the Revenue Department's E-Filing System

Enter your username or taxpayer identification number, along with your password, and click 'Agree.' Then, verify your identity with a 6-digit OTP code sent to your mobile phone."

3. Select Income Tax Form P.N.D. 90/91

Read and accept the terms and conditions for using the Revenue Department's electronic services. Then, click 'Log in' and select 'Submit' for personal income tax form P.N.D. 90/91.

4.Enter Taxpayer Information (Verify Personal Details and Select Status)

The system will display various personal details for you to verify, including taxpayer identification number, name, date of birth, and contact address. Then, choose your status and click 'Next.

5. Fill in income information (Specify income details as per the source)

Fill in income details from salary, by entering the annual income as per Form 50 provided by the company, along with the payer's identification number. If anyone has income other than salary, provide the information accordingly, such as income from freelancing, general contracting, and freelance professions, income from property and business, investment income, and income from inheritance or gifts. Once income information is completed, click 'Next'.

6. Enter Deductions

Input various deduction details, such as expenses for supporting parents, child deductions, contributions to provident funds, contributions to social security funds, life insurance premiums, health insurance premiums, amounts invested in SSF-RMF funds, and charitable donations.

Normally, the system will automatically display the deduction information we have. However, if there are additional deductions for the year 2022, they can be added or adjusted.

Once the deduction information is completed, click 'Next.

7. Verify Information

After entering income and deduction details, review all the information. The system will automatically calculate the tax amount owed or the refund due. You can request a refund for excess tax paid, including contributing to political parties.

Once you have verified the accuracy, click 'Next.

8. Confirm Submission

Once you have thoroughly checked the information, click 'Confirm Submission' to complete the process of filing individual income tax online. Remember to upload any additional deduction documents promptly for a swift tax refund process.

9. Submission Completed

Online Tax Filing Process

For individuals who miss the deadline set by the Revenue Department, it is possible to file taxes retroactively by themselves at the local branch office. However, penalties must be paid, and certain documents need to be prepared for tax submission. These documents include:

1. Form PND.91 or PND.90
2. Certificate of Tax Deduction at Source (Form 50 Tavi)
3. Documents related to tax deductions, such as certificates for life insurance premiums, certificates for contributions to provident funds, etc.
4. Documents confirming the right to parental allowances (Form L.I. 03)
5. Prepare the necessary funds to pay outstanding taxes and penalties incurred due to late tax filing

If you are searching for accounting software to manage your taxes, we recommend Prosoft WINSpeed, which allows you to file various tax forms online, such as PND.1, PND.2, PND.3, PND.53, and PP.30. The software supports both electronic tax invoices (e-Tax Invoice) sent by email and full-page invoices. It enables you to view reports on purchase and sales taxes for your business and generate reports for specific periods, such as those required for preparing Value Added Tax (VAT) Form PP.30 for submission to the Revenue Department. Additionally, the software can print various tax-related documents, including Form PND.3, Form PND.53, cover pages, attachments, and certificates for tax withheld at the source. For more information about Prosoft WINSpeed accounting software and its many features catering to accountants and business owners, please visit www.prosoftwinspeed.com.