|
Filing
and Paying Personal Income Tax (P.N.D. 91) on-line.
1. Who can
file personal income tax (P.N.D. 91) via the Internet?
Any one whose income is based
on his/her salary alone and has no tax return to claim is eligible
to file P.N.D. 91 via the Internet.
2. When can P.N.D. 91 be filed via the Internet?
Every day (including holiday) during January - March of each year,
starting in year 2002.
Tax filed on-line after 22:00 hrs each day is treated as tax filed
on the next day.
3. How can I file P.N.D. 91 On-line?
1) Get into Revenue Department
Web site (www.rd.go.th)
2) Select "Filing P.N.D. 91 via Internet"
3) Select "Enter P.N.D. 91 Tax Filing service"
4) Enter Tax Id, Personal ID, First name, and last name to identify
yourself.
5) Fill out P.N.D. 91
6) Click the button for the system to calculate the tax.
7) Select method of payment (ATM or e-Payment)
8) Pay the tax according to the method selected.
4. How can
I submit supporting document?
Revenue department waived the
submission of supporting document. However, such supporting document
must be kept as the record - as in the future, Revenue Department
may conduct random inspection.
5. What
happen if I'm eligible to claim tax return?
You cannot file P.N.D. 91 via
the Internet IF you are eligible to claim tax return. Even if you
did not want to claim tax return, you still cannot file on-line
as the law allows you claim tax return within 3 years. In such case,
supporting document will be required.
6. What
evidence do I have to show that I've already filed P.N.D. 91 and
pay the tax?
Revenue Department will mail
an official receipt to you (certified mail). If you have no tax
return to claim, the receipt will be mailed out the next day after
you file P.N.D. 91 at Revenue Department web site. If you have additional
tax to pay, the receipt will be mailed out the next day after you
successfully pay the tax on-line.
7. How can
I pay tax after filing P.N.D. 91 on-line?
- You may choose to pay
via the Internet (e-Payment) or via the ATM.ATM:
If you select to pay via ATM, the system will output the Tax
Id, Control code, and the tax amount to pay. Please print out
the information or write it down. Take this information to BOA
ATM. After you put in BOA ATM card and enter the password, select
"Other Service", then select "pay P.N.D. 91".
Enter your Tax Id, Control Code (generated after you filed P.N.D.
91 on-line), and the amount. Then select from which account
you wish to transfer fund. After the transfer is complete, you
will get the receipt from the ATM.
- E-Payment: If you select
e-Payment, you will see tax information generated by Revenue
Department system, showing your tax id, reference number, tax
amount, and the fee of 20 Baht per transaction. Scroll down
to the section to enter payment information. Enter ASIA CyberBanking
User Id, ACB Password, and account number. Click "Submit".
Your on-line payment will already include both the tax payment
plus the transaction fee. If you complete the transaction, please
return to web site of Revenue Department to print out your P.N.D.
91 on-line form to keep for your record.
You will get the receipt of your tax payment via certified mail
the day after you successfully pay tax on-line.
8. Is there
any fee for using this service? If so, how much?
There is no fee for filing
P.N.D. 91 on-line, but you have to pay 20 Baht fee for paying tax
on-line. Same fee applied for both ATM and e-Payment through Bank
of Asia.
9. Do I
have to sign additional contract or agreement with Bank of Asia
if I want to use this service?
If you want to pay via ATM,
no additional agreement is needed.
If you want to pay via e-Payment and you are already an ASIA CyberBanking
customer, no additional agreement is needed.
If you want to pay via e-Payment but you are not yet an ASIA CyberBanking
customer, you must apply for ASIA CyberBanking first.
10. Can I file P.N.D. 91 on-line if I change
my job last year and received one-time pension?
Yes.
11. Can
I file P.N.D. 91 if you have income from sources other than my salary?
No, because you have to use
P.N.D. 90 form to file personal income tax instead of P.N.D. 91.
12. Can
I file P.N.D. 91 on-line after 31 March of each year?
No.
13. Which
commercial banks in Thailand offer on-line tax-payment service?
Bank of Asia, Siam Commercial
bank, KrungThai Bank, Bangkok Bank, Thai Farmer bank, Bank of Ayudhaya,
and Thai Military bank.
14. Can
I use BOA ATM card to pay tax via other banks' ATM?
No. For security purpose, Revenue
Department required that you should use ATM machine of the same
bank that issued your ATM card.
15. Can
I use other banks' ATM card to pay tax via BOA ATM?
No. For security purpose, Revenue
Department required that you should use ATM machine of the same
bank that issued your ATM card.
16. Can
I pay on-line with my credit card?
No.
17. Can
I tax on-line in multiple installments?
No.
18. What
happen if fund transfer to Revenue Department fail?
Revenue Department will treat
it as if you have not yet filed P.N.D. 91 at all.
19. Can
I file additional information for P.N.D. 91 on-line?
No. Such requested must be
filed with the traditional paperwork.
20. If
I want to file P.N.D. 91 in the traditional way, is there any on-line
service to help me?
Yes. There is an on-line service
to calculate P.N.D. 91 tax at www.rd.go.th.
|
