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.

Who

Individuals with rental, professional, contracting, or business income

Gov Fee

Free filing; service from THB 2,500

Timeline

File 1 Jul–30 Sep

Authority

Revenue Department

Legal Basis

Revenue Code Sec. 56 bis

Eligibility

Tax ID
Income under Sec. 40(5)–(8) in first 6 months

Required Documents

Tax ID
Income evidence (Jan–Jun)
Withholding certificates

Procedure

Aggregate H1 income
Apply 50% standard deduction (if applicable)
Compute tax
File via e-Filing

Fee Structure

Tax paid offsets against annual PND.90.

Cross-Border / DTA Notes

Useful proof of ongoing self-employment for long-stay visas (Elite, LTR, retirement).

Related Services

ILC provides the full chain — e-Filing, certified copies at the RD, MoJ-certified translation, MFA legalization, Apostille (from 2025), and embassy submission, plus DTA and visa advisory.

Post-Service Policy

If a document is rejected due to a defect in our translation or certification, we redo and resubmit at no extra service fee (government fees excluded). This is service responsibility, not a guarantee of Revenue Department / MFA / embassy discretion.

In-Depth Guide: Half-Year Personal Income Tax Return — PND.94 (ภ.ง.ด.94)

Half-Year Personal Income Tax Return — PND.94 is delivered under ILC's Thai Tax Returns and Revenue Letters — PND, PP, RO practice, combining MoJ-certified translation, MFA legalization, embassy liaison, and Thai government filing under one project manager. Every case is handled by a NAATI-accredited translator, a Thai Notarial Services Attorney, and a dedicated case coordinator.

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.

Why choose ILC for Half-Year Personal Income Tax Return — PND.94

With more than 15 years of practice, ILC covers every embassy in Bangkok and both MFA offices (Chaengwattana and Chiang Mai). We operate a two-tier QA review and refund the service fee if a document is rejected due to a defect in our translation or certification — government fees and officer discretion excluded.

How Half-Year Personal Income Tax Return — PND.94 is Processed

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) Residency and DTA scoping
Determine Thai tax residency (183-day rule) and mapping to applicable DTA.
2) Documentation
Salary slips, dividend certificates, and foreign-tax paid statements collected.
3) Return preparation
PND / PP / PT forms drafted in Thai and English.
4) e-Filing and payment
Filed through Revenue Department e-Filing with e-Payment reconciliation.
5) TRC application
RO.22 issued within 30 working days if requested for DTA relief.
6) MFA + embassy chain
TRC or tax return translated, MFA-legalised, and embassy-stamped for overseas use.

Documents & Requirements for Half-Year Personal Income Tax Return — PND.94

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

Real-World Use Cases: Half-Year Personal Income Tax Return — PND.94

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.

Alternative Paths for Half-Year Personal Income Tax Return — PND.94

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

Option	Pros	Cons
Self-file PND.90/91	Cheapest, control over data	Risk of missing deductions and DTA relief
Full-service tax return	Professional review, DTA optimisation	Higher fee but typically saves tax
TRC + full DTA relief pack	Best for cross-border income	Adds 30–45 days processing

FAQs about Half-Year Personal Income Tax Return — PND.94

คำถามที่พบบ่อย

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.

Local Expert Insight

Expert perspective: Half-Year Personal Income Tax Return — PND.94

“The Half-Year Personal Income Tax Return — PND.94 files we see most often are ones the applicant filed themselves and got rejected for an outdated template or a passport-name mismatch — that's why we audit every document before touching translation.”

กองบรรณาธิการ ILC

Legal Documentation Editorial Team

Cost ladder

Service tier	Fee range
เอกสารเดี่ยว / Single doc	1,500 – 2,500 THB
แปล + Notary / Translation + Notary	2,500 – 4,500 THB
MFA legalization	3,500 – 5,500 THB
Embassy chain / สถานทูต	5,500 – 8,000 THB

Timeline (Day 1 → Day N)

Day 1Intake, document audit, written quote & timeline
Day 2-3Certified translation + two-tier QA by NAATI/MoJ translators
Day 3-4MFA Chaengwattana legalization queued & retrieved
Day 5-7Destination embassy filing & EMS/DHL return to client

Case snapshot (anonymized)

A corporate client (name withheld) needed Half-Year Personal Income Tax Return — PND.94 on a tight embassy deadline. ILC closed the matter in four business days without a re-file, saving the client roughly two weeks versus a DIY route.

Last reviewed: 2026-08-20 · Cross-referenced against MFA Consular practice + Lawyers Council of Thailand

Free quote — LINE @NAATI · Tel 080-5578887

A working guide to Tax Returns Letters in Thailand

Tax Returns Letters is one of the pillar services delivered by our firm — a Bangkok legal-language practice operating since 2004 with in-house certified translators, Lawyers Council of Thailand notarial services attorneys, Ministry of Justice court-listed translators, and licensed visa consultants working under one roof. Every Tax Returns Letters matter is scoped by a senior specialist on LINE Official @NAATI or by email at ilc@thainotary.co.th before any file moves.

How the workflow runs end-to-end

The workflow starts with a document audit: issuer, issue date, spelling against the client's passport, and any expiry rules of the destination authority. This eliminates the single most common cause of rejection at MFA Chaeng Watthana and at embassies in Bangkok — a small mismatch or an outdated template — before a translator ever opens the file.

Who this service is for

The service routinely supports six client profiles: individual foreign nationals arriving for work, study, retirement, marriage, or LTR/Smart investor visas; Thai citizens travelling abroad and needing documents recognised in the US, UK, Australia, Canada, Schengen area, Japan, South Korea, China, Singapore, UAE, Saudi Arabia, or India; HR departments of multinationals handling Non-B and BOI work permits; law firms handling M&A, IP portfolios, or cross-border litigation; educational institutions preparing credential packs for foreign universities; and embassies or international organisations on framework contracts.

Coverage, fees, and turnaround

We serve all 77 provinces of Thailand via nationwide courier: next-day pickup from Bangkok metro and 1–3 day pickup from Chiang Mai, Chiang Rai, Khon Kaen, Udon Thani, Nakhon Ratchasima, Rayong, Chonburi, Phuket, Krabi, Songkhla, and Hat Yai. Overseas clients receive the same service remotely — originals arrive by DHL or FedEx, we execute the workflow, and the pack ships back to more than 40 countries with tracking.

Quality assurance and confidentiality

Every deliverable is executed under ISO 17100-aligned quality principles: mandatory bilingual review by a second credentialed translator, controlled terminology glossaries for legal and technical vocabulary, and a signed statement of accuracy carrying the translator's credentials (ATA, NAATI, MoJ, CIOL, or destination-country registry).

Start your Tax Returns Letters matter today

Reach ILC on LINE Official @NAATI, email ilc@thainotary.co.th, or phone 080-5578887. Office hours are Monday to Sunday, 08:30 to 20:00 Bangkok time. A specialist responds to first-contact messages within one business hour on weekdays and within four hours on weekends and public holidays with a written price, realistic timeline, and a required-documents checklist tailored to your destination country. There is no charge for the initial consultation, and no obligation to proceed after receiving the quote — ILCearns repeat business by delivering the first Tax Returns Letters matter cleanly and on time, not by locking clients into open-ended retainers.

Local Expert Insight

Expert perspective: Tax Returns Letters

“The Tax Returns Letters files we see most often are ones the applicant filed themselves and got rejected for an outdated template or a passport-name mismatch — that's why we audit every document before touching translation.”

กองบรรณาธิการ ILC

Legal Documentation Editorial Team

Cost ladder

Service tier	Fee range
เอกสารเดี่ยว / Single doc	1,500 – 2,500 THB
แปล + Notary / Translation + Notary	2,500 – 4,500 THB
MFA legalization	3,500 – 5,500 THB
Embassy chain / สถานทูต	5,500 – 8,000 THB

Timeline (Day 1 → Day N)

Day 1Intake, document audit, written quote & timeline
Day 2-3Certified translation + two-tier QA by NAATI/MoJ translators
Day 3-4MFA Chaengwattana legalization queued & retrieved
Day 5-7Destination embassy filing & EMS/DHL return to client

Case snapshot (anonymized)

A corporate client (name withheld) needed Tax Returns Letters on a tight embassy deadline. ILC closed the matter in four business days without a re-file, saving the client roughly two weeks versus a DIY route.

Last reviewed: 2026-08-20 · Cross-referenced against MFA Consular practice + Lawyers Council of Thailand

Company registration and corporate documents

Explore the site

คำถามที่พบบ่อย

What is Half-Year Personal Income Tax Return — PND.94?

Half-Year Personal Income Tax Return — PND.94 — Half-year PIT for taxpayers earning income under Sec. 40(5)–(8). Filed July–September.

Who is this for?

Individuals with rental, professional, contracting, or business income

Fees and timeline?

Free filing; service from THB 2,500; File 1 Jul–30 Sep

Legal basis?

Revenue Code Sec. 56 bis

Issuing authority?

Revenue Department

Required documents?

Tax ID; Income evidence (Jan–Jun); Withholding certificates

Procedure steps?

Aggregate H1 income; Apply 50% standard deduction (if applicable); Compute tax; File via e-Filing

How are fees structured?

Tax paid offsets against annual PND.90.

Cross-border / DTA notes?

Useful proof of ongoing self-employment for long-stay visas (Elite, LTR, retirement).

Rejection policy?

If rejection is due to a defect on our side, we redo and resubmit at no extra service fee (government fees excluded). Revenue Department / MFA / embassy discretion not guaranteed.

Go deeper on Tax document certification

Our advisory team has run these certification chains for 15+ years. Two references we keep updated for clients:

Not sure which route applies? Send us the scan — LINE @NAATI · 080-5578887 · ilc@thainotary.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.

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 @NAATI · 080-5578887 · ilc@thainotary.co.th

Ask a question