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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). 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

Accountant comparing printed Thai tax forms with a spreadsheet on her laptop

What this service covers

We prepare the Thai tax paperwork foreigners and companies usually need: annual returns, Revenue Department letters confirming tax status, and translations of tax documents for embassies or overseas authorities. We prepare and file documents; issuing them is solely the Revenue Department's decision.

Common Thai tax forms

  • PND.90 / PND.91 — annual personal income tax, due by the end of March of the following year
  • PND.94 — half-year return for certain income types
  • PND.50 / PND.51 — annual and half-year corporate income tax
  • PP.30 — monthly VAT return
  • PND.1 / 3 / 53 — monthly withholding tax

Tax Residence Certificate (Ror.Or.22)

This certificate shows a treaty partner that you are a Thai tax resident, so you can claim relief under a Double Taxation Agreement, such as a reduced foreign withholding rate. Some foreign authorities require their own form signed by the Revenue Department instead, so confirm the format with the receiving party first.

Using Thai tax documents abroad

Embassies often ask for an English translation with a translator's statement, and some also require the translation to be certified by the Department of Consular Affairs. Thailand's Apostille Convention takes effect on 28 February 2027; until then the existing legalisation chain applies.

Why documents get sent back

  • Name spelling in the translation differs from the passport
  • A self-printed copy is submitted instead of a Revenue Department-issued document
  • The tax year does not match what the receiving authority requested
  • The tax ID or form name is translated incompletely

Frequently asked questions

Do foreigners working in Thailand file PND.90/91?

Anyone with assessable income in Thailand above the legal threshold must file, regardless of nationality. Tax residence depends on days spent in Thailand during the tax year; check with the Revenue Department or an accountant.

How long does a Tax Residence Certificate take?

It depends on the Revenue Department and on how complete your file is. We do not quote fixed timelines, so start early before your deadline.

Can a translated tax return be used for a visa application?

It depends on the embassy. Some accept a translator-certified translation; others also require consular certification. Check the embassy's document list before applying.

Send your documents for our accounting team to review

Call 092-0170000 · LINE @THAIL · contact@thailaw-accounting.co.th

Fees: ask our team for a quote

Sources

Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case

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. We work to 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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