What income must be submitted with PND.94 return (personal half-year income tax)?
Panwa: Please note that the categories of income required to be reported in the half-year personal income tax return (Form PND.94) are as follows, according to Sections 40(5)–(8) and 56 Bis of the Revenue Code:
(5) Income from renting assets (e.g., land, buildings, vehicles).
(6) Income from independent professions (e.g., lawyer, engineer, accountant, architect).
(7) Income from hire-of-work contracts (excluding labor-only services).
(8) Income from business, commerce, agriculture, industry, transportation, or other activities not specified in categories (1)–(7).
Related topic:
Personal income tax return filing Thailand – click here
Tax Knowledge Thailand – click here
Taxation services – click here
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