We did not register the online submission of half – year personal income tax form (P.N.D. 94) and we did not yet file the tax form for year 2021. How much is the penalty and surcharge?

Panwa:  If you did not submit the half – year personal income tax form (P.N.D. 94) within September 30, 2021, you need to pay the penalty and surcharge as:

– The surcharge of 1.5% per month of the amount of tax to be paid, the penalty is in the amount of THB 1.

Kindly note that we can assist for salary calculation, personal income tax calculation and filing withholding income tax for each month, also too filing personal income tax at year end click here.

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