Dividend income should be declared at personal income tax?

​If the individual received the dividend paid by the company registered in Thailand, do they need to include this income in the purpose for personal income tax calculation in tax form of PND.90?

Panwa: The taxpayer may select to pay tax at the rate of 10% or shall be entitled to select to include or not include as either of this income for personal income tax calculation under section 48(3) in accordance with the Revenue Code.

For more information, please feel free to contact us:
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.