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Tax Returns & Revenue Letters

Tax Returns & Revenue Letters — PND.90/91/50, PP.30, Tax Residence Certificate + MoJ Translation

Tax filing, certified-copy and translation support for PND.90/91/94, PND.50/51, PP.30/36 and RO.22, with document legalisation checked against the receiving authority's requirements.

12+ document typesRevenue Code61 DTAsThai Apostille effective 28 Feb 2027

Personal Income Tax (PND.90/91/94)

Personal Income Tax Return — PND.90 (multiple income types)

ภ.ง.ด.90

Annual PIT return for individuals with income beyond salary (rent, dividends, freelance, business). MoJ-certified English translation + Apostille available.

No government fee for filing; certified copy (fees: ask our team for a quote); service fees on request

Personal Income Tax Return — PND.91 (salary only)

ภ.ง.ด.91

Annual PIT return for salaried employees (Sec. 40(1) only). Required by most embassies for visa applications.

Free filing; certified copy (fees: ask our team for a quote); service fees on request

Half-Year Personal Income Tax Return — PND.94

ภ.ง.ด.94

Half-year PIT for taxpayers earning income under Sec. 40(5)–(8). Filed July–September.

Free filing; service fees on request

Corporate Income Tax (PND.50/51/55)

Annual Corporate Income Tax Return — PND.50

ภ.ง.ด.50

Annual CIT return + audited financial statements. Required for company visa, work permit, and bank credit.

Free filing; CIT 20% on net profit; service fees on request

Half-Year Corporate Income Tax Return — PND.51

ภ.ง.ด.51

Half-year estimated CIT — pay half of full-year projected tax. Late or under-estimated filing triggers surcharge.

Free filing; CIT 20% × estimated profit / 2

Foundation/Association Income Tax Return — PND.55

ภ.ง.ด.55

Annual return for foundations and associations not classified as charitable organizations.

Free filing; rates 2–10% depending on income type; service fees on request

VAT / SBT (PP.30/36, PT.40)

Monthly VAT Return — PP.30

ภ.พ.30

Monthly VAT return — output tax minus input tax. Due by 15th of following month (or 23rd for e-Filing).

Free filing; VAT 7%; service fees on request

Imported-Service VAT Return — PP.36

ภ.พ.36

Reverse-charge VAT on services received from foreign providers (Google Ads, AWS, SaaS, consulting).

Free filing; VAT 7%; service fees on request

Specific Business Tax — PT.40

ภ.ธ.40

Monthly SBT for banking, finance, insurance, pawnshops, and real estate sales within 5 years of acquisition.

Free filing; rates 0.11%–3.3%; service fees on request

Withholding + Tax Residence (PND.1/53, RO.22)

Monthly Withholding — Salary (PND.1)

ภ.ง.ด.1

Monthly employer WHT on salaries. Annual summary filed as PND.1ก by end of February.

Free filing; service fees on request

Monthly WHT — Payments to Juristic Persons (PND.53)

ภ.ง.ด.53

Monthly WHT (1%/2%/3%/5%) on payments to Thai companies for services, transport, advertising, rental.

Free filing; service fees on request

Tax Residence Certificate (RO.22 / Form 6166-equivalent)

RO.22

Official RD certificate proving Thai tax residency — required to claim DTA benefits abroad (avoid double taxation on dividends, interest, royalties).

RD fee free; legalization extra; service fees on request (incl. translation)

Request a quote — tax filing, certification and translation — LINE @THAIL · Tel 092-0170000

Thai Tax Returns and Revenue Letters — PND, PP, RO

Thai tax administration by the Revenue Department produces a family of forms and certificates that iLC prepares, translates, and legalises for both individual and corporate clients: PND.90/91 (personal income tax), PND.94 (mid-year PIT), PND.50/51 (corporate income tax), PP.30/36 (VAT), PT.40 (specific business tax), PND.1/3/53/54 (withholding tax), and the RO.22 Tax Residence Certificate (TRC) used for Double Taxation Agreement (DTA) relief. iLC's mandate covers preparation, filing, DTA planning (Thailand has 61 DTAs in force), and — after filing — MFA + destination-country embassy chain for use overseas. From 2024, Thailand's Foreign-Sourced Income tax rule (Order Por 161/2566 and 162/2567) requires Thai tax residents to declare foreign income remitted to Thailand, making tax residency planning a top priority for international clients.

End-to-End Process — tax returns letters

The workflow below reflects current 2025–2026 practice with the relevant Thai authority and factors in queue seasonality, translation dependencies, and cross-agency handoffs.

  1. 1) Residency and DTA scoping

    Determine Thai tax residency (183-day rule) and mapping to applicable DTA.

  2. 2) Documentation

    Salary slips, dividend certificates, and foreign-tax paid statements collected.

  3. 3) Return preparation

    PND / PP / PT forms drafted in Thai and English.

  4. 4) e-Filing and payment

    Filed through Revenue Department e-Filing with e-Payment reconciliation.

  5. 5) TRC application

    RO.22 issued timing is assessed on your documents if requested for DTA relief.

  6. 6) MFA + embassy chain

    TRC or tax return translated, MFA-legalised, and embassy-stamped for overseas use.

Documents and Preconditions

The checklist below covers standard files. Complex or corporate matters can add supplementary certificates, board resolutions, or notarised affidavits; iLC brief these during the intake call.

  • Passport / Thai ID
  • Salary slips or dividend evidence
  • Foreign tax certificates
  • Bank statements for remittances
  • Prior year tax return (if any)
  • Purpose statement for TRC

Who Uses This Service

Real-world scenarios where clients rely on this service every month, spanning individual, family, and corporate mandates.

Digital nomad residency planning

183-day scoping and DTA mapping to home country.

Corporate CIT filing

PND.50 annual + PND.51 semi-annual for BOI and non-BOI entities.

DTA relief in home country

TRC issued and legalised for withholding-tax reduction abroad.

Insurance and immigration proof of income

PND.91 certified copies for visa and financial evidence.

Options and Trade-offs

Three delivery paths are usually available. We select the option that balances cost, deadline pressure, and destination-authority preferences.

OptionProsTrade-offs
Self-file PND.90/91Cheapest, control over dataRisk of missing deductions and DTA relief
Full-service tax returnProfessional review, DTA optimisationHigher fee but typically saves tax
TRC + full DTA relief packBest for cross-border incomeAdds 30–45 days processing

In-Depth FAQ

When is Thai personal income tax due?

31 March each year for salaried employees; corporate returns 150 days after fiscal year end.

Does Thailand tax foreign income?

Yes since 1 January 2024 when remitted to Thailand by Thai tax residents (183-day rule).

Can I file a Thai tax return from abroad?

Yes via e-Filing or through iLC as authorised representative.

Is a TRC accepted by all DTA partners?

Yes by all 61 DTA countries when combined with MFA + embassy chain.

Points to check

Before you proceed: Thai Tax Returns and Revenue Letters — PND, PP, RO

“Before proceeding with Thai Tax Returns and Revenue Letters — PND, PP, RO, check names across documents and confirm the receiving authority's requirements to avoid incomplete submissions.”
Thai Law & Accounting Services Co., Ltd.
ทีมข้อมูลบริการ

Scope to assess

Service tierFees
เอกสารเดี่ยว / Single docAsk our team for a quote
แปล + Notary / Translation + NotaryAsk our team for a quote
MFA legalizationAsk our team for a quote
Embassy chain / สถานทูตAsk our team for a quote

Workflow

  1. 01Review documents and the receiving authority's requirements
  2. 02Assess scope, fee, and timing for the specific case
  3. 03Process the documents and coordinate any further certification
  4. 04Check completeness and deliver by the agreed method

Before submission

For Thai Tax Returns and Revenue Letters — PND, PP, RO, confirm names, document types, and the receiving authority's current requirements before starting. Timing and fees depend on each case.

Please confirm current requirements with the receiving authority

A working guide to tax-returns-letters in Thailand

tax-returns-letters can involve different document checks depending on the receiving authority. Confirm the intended use and destination before arranging translation, a notarial signature, or consular legalization. For a review of your specific tax-returns-letters matter, contact us on LINE @THAIL or by email at Contact@thailaw-accounting.co.th.

How the workflow runs end-to-end

First identify the issuing authority, the person signing, the destination and the receiving body's current requirements. The necessary steps may include translation, certification or consular legalization, but not every document needs every step. Confirm the sequence before sending originals.

Who this service is for

Individuals and businesses may need different supporting documents. Share the document type, destination and receiving authority so the applicable route can be checked for your matter; requirements can change without notice.

Coverage, fees, and timing

Our offices are in Bangkok (Lat Phrao 95) and Khon Kaen. For other locations we can discuss remote document intake and coordination with partners where available. Fees and timing depend on the document, destination and relevant authorities; ask for an individual quote.

Quality assurance and confidentiality

Check names, dates, document versions and the receiving authority's instructions before filing. Acceptance is decided by the receiving authority; ask the team which evidence and original documents are required in your case.

Start your tax-returns-letters matter today

Reach Thai Law & Accounting on LINE Official @THAIL, email Contact@thailaw-accounting.co.th, or phone 092-0170000. Please book an appointment in advance at our Bangkok office (Lat Phrao 95) or Khon Kaen head office; in every other province our team can coordinate with a local partner where available. Fees: ask our team for a quote. Timing is assessed for your documents. Confirm the required documents and any consultation terms with our team before proceeding with your tax-returns-letters matter.

Points to check

Before you proceed: tax-returns-letters

“Before proceeding with tax-returns-letters, check names across documents and confirm the receiving authority's requirements to avoid incomplete submissions.”
Thai Law & Accounting Services Co., Ltd.
ทีมข้อมูลบริการ

Scope to assess

Service tierFees
เอกสารเดี่ยว / Single docAsk our team for a quote
แปล + Notary / Translation + NotaryAsk our team for a quote
MFA legalizationAsk our team for a quote
Embassy chain / สถานทูตAsk our team for a quote

Workflow

  1. 01Review documents and the receiving authority's requirements
  2. 02Assess scope, fee, and timing for the specific case
  3. 03Process the documents and coordinate any further certification
  4. 04Check completeness and deliver by the agreed method

Before submission

For tax-returns-letters, confirm names, document types, and the receiving authority's current requirements before starting. Timing and fees depend on each case.

Please confirm current requirements with the receiving authority

Company registration and corporate documents

Explore the site

Go deeper on Tax document certification

These guides outline possible certification steps; confirm the receiving authority's current requirements before filing:

Not sure which route applies? Send us the scan — LINE @THAIL · 092-0170000 · Contact@thailaw-accounting.co.th

Documents usually required

  • Freshly issued original Thai civil or corporate record from the issuing office
  • Complete English translation of every page, with the translator's statement of accuracy
  • Copy of the document holder's passport or Thai national ID card
  • Power of attorney with ID copies of both parties if someone else files on your behalf

Common reasons a bundle is rejected

  • Residency certificates are issued for a specific tax year and cannot be reused.
  • Treaty claims require the article to be cited correctly on the form.
  • Spell every name exactly as it appears in the passport, across every document in the same bundle.

Prefer not to handle the chain yourself? Send the scans and we run every step for you, from translation to the final endorsement.

How the process runs — Tax document certification

  1. Obtain a freshly issued original from the office that produced the record and check that every page is present.
  2. Prepare a complete translation with the translator's statement of accuracy attached.
  3. File for legalization at the Department of Consular Affairs, Ministry of Foreign Affairs, with the original and the translation together.
  4. Complete the next certification layer required by the destination country — Apostille, or legalization at that country's embassy in Thailand.
  5. Collect the finished bundle, scan a full copy for your records, then submit it in the format the receiving authority specifies.

Fees and processing times are set by each authority and vary by document and destination — confirm them with the responsible agency.

Handling it yourself vs letting iLC run it

AspectDoing it yourselfWith iLC
Working out which steps applyYou read each authority's rules yourself, and usually learn a step was missing only after the bundle is refused.Our advisers review the documents before work starts and sequence translation, notarisation, MFA, and embassy in one pass.
Time spent filingRepeat trips to each office, queueing and collecting in person.We file on your behalf; you send scans and receive the finished set by post or courier.
Risk that the translation is refusedAgency names, job titles, and the certification wording often do not match what the receiving office accepts.We use terminology and certificate formats the receiving authority has accepted before, with two-stage proof-reading.
If the bundle is rejectedYou diagnose the cause and refile yourself, losing a full cycle.We identify the cause, correct it, and refile without you starting over, with progress reported along the way.

What clients typically use this for

  • Tax residency certificates
  • Double-tax treaty claims
  • Overseas audit and reporting

An advisor, not only a document processor

Before any work starts, our team assesses how many certification layers your document actually needs, which authorities are involved, and the correct order for the office you will really file with. One step out of order usually means restarting the whole bundle. More than 15 years of cross-border document work means we recognise how each authority rejects files and prevent it up front.

  • The certification route is matched to the receiving authority before work begins.
  • Rejection risks are checked, from name spelling to document validity windows.
  • The filing sequence is planned around the deadline you actually have.

Consult us at LINE @THAIL · 092-0170000 · Contact@thailaw-accounting.co.th

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