+66 2 933 9000 bkk@panwa.co.th

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.