The Revenue Department opens the 2022 annual income tax filing, the last day, how to check the procedure if you are unable to file in time?
On March 30, 2022, reporters reported that It is the last day for income earners to file a tax return for the year 2022, which is a paper filing form. For those who are not convenient to file tax paper You can submit your application online until April 8, 2022.
However, those who did not submit the form or did not submit the form within the specified time The Revenue Department has imposed penalties. and will have to pay back taxes The details are as follows.
How to file taxes in time?
Individuals who are responsible for filing income tax returns but not submitting within the specified time, by March 31 of every year, must submit the application in person again at Branch Area Revenue Office You will need to prepare the following documents:
- Form P.N.D.91 or P.N.D.90
- Withholding tax certificate (50 bis)
- Documents related to tax breaks, such as a certificate of payment of life insurance premiums provident fund payment certificate, etc.
- Documents confirming the rights of parental allowance (Lor. Lor. 03)
In addition to preparing documents for filing taxes Money must be prepared to pay taxes. and an additional 1.5% per month or part of the month of tax payable including fines under the Revenue Law as follows:
Individuals who do not submit a P.N.D.90/91 form
- shall be liable to a fine not exceeding 2,000 baht under Section 35 of the Revenue Code. but can request a reduction of the fine
However, if there is no tax money must be paid. to pay only the fine
For those who file an additional P.N.D.90/91 form after the filing deadline Payment terms and fines are as follows:
- In the event that there is tax to be paid to pay tax with an additional 1.5% per month or part of the month of tax payable without having to pay a fine
- In the event that there is no tax to be paid No need to pay extra money and fines.
Procedure for submitting P.N.D.90/91
For those who cannot submit paper forms in time You can study the process of filing online through the website of the Revenue Department. including documents and information to be prepared for filing taxes because if the information is incorrect An amendment request must be filed and may incur fees and penalties.
1. Go to the website of the Revenue Department at https://efiling.rd.go.th/rd-cms/, then click “Submit Online”.
For those who are just filing their taxes for the first time, click “Register” first, which is not a difficult process. Just fill in the details according to your ID card. mobile phone number and set a password
2. Fill in “Personal Identification Number” in the fields of Taxpayer Identification Number or Username and “Password” that you previously set, then click “Login”, but if anyone forgets your password, just click “ Forgot your password.” It only takes a few minutes to recover. The system will send an OTP code via mobile phone.
3. The Revenue Department has increased the process of verifying identity with OTP, which will send the code to the mobile phone that has been registered. But if the tax filer has changed the mobile phone number A new phone number can be specified. No need to change with the Revenue Department
4.Then the system will display the screen of personal income taxpayers, click on “filing forms” in the PND.90/91 field, which is an annual income tax form.
5.It is a procedure for filing a personal income tax return, Por Ngor Dor 90/91, which consists of 5 steps as follows:
- Fill in the taxpayer information.
- can fill in money
- fill in the discount
- check information
- confirm information
6. Fill in the taxpayer information. The system will display the information of the taxpayer, such as the taxpayer identification number. (ID card number), name-surname, date of birth, contact place (location according to the ID card), shops / personal affairs (if any) and specify the current status, including single, widowed or married, in which case the marriage will choose whether Lived together all year during the year Divorce or spouse died in 2021
If the case where the person who has the income died during the year 2021 and a relative is the person who filed on his behalf A status will be displayed for selection.
Once selected, click “Next”.
7. Start the process of filling in money from various sources such as salary, income from freelancers-general employed-freelance, income from property – doing business, income from investments and income from inheritance or received. come
for this step If a full time employee or salaryman Select the income from salary, click on “specify information”, then the system will provide the following information.
- total income to include income from all employers From all companies that have been working throughout the year 2021, then enter a single number.
- Withholding tax shall include the tax withheld by each employer. and enter a single number
- payee number is the employer’s taxpayer identification number If receiving money from multiple employers Enter the number of the employer who pays us the most.
- After filling out the information, click “Save”.
However, if there are other incomes, fill out each item one by one. should be able to calculate the numbers ready Before you start filing your taxes online
When each item of income is recorded The system of the Revenue Department will bring you back to the same income page. This step recommends checking the information thoroughly to see if it is correct and complete.
8. Fill in the tax deduction The tax abatement of the year 2021 is divided into 4 groups as follows:
Group 1 Personal and family allowance
- Deductible for income earners 60,000 baht
- child allowance
- foster parent
- Parental health insurance premiums
- caring for the disabled or people with disabilities
Group 2 Discount/Exemption Savings and Investment
The recommendation is
- Can fill in the deduction that has actually been paid The system will automatically calculate the maximum deduction rights as required by law.
- In the case of deductions / exemptions that use the combined deduction rights, such as savings and investment groups, together not exceeding 500,000 baht if you do not want the system to automatically calculate You must calculate each type of deduction/exclusion without exceeding the entitlement. and fill in the numbers yourself
- provident fund
- Pension Fund (GPF)
- private school teacher welfare fund
- Compensation received under labor law (in the case of including tax calculation)
- National Savings Fund (GOC)
- Social Security Fund Contributions
- life insurance premium
- health insurance premiums
- Pension insurance premiums
- Retirement Mutual Fund (RMF) Purchase Fee
- Purchase of investment units in SSF Savings Mutual Funds
- investment in stocks or a partnership to establish or increase the company’s capital or a juristic partnership that has been registered as a social enterprise and has registered as a social enterprise
Group 3 Discounts/Exemptions from assets and government policy measures
- Interest on loans for purchasing, leasing or building residential buildings
- political party donations
- Pregnancy and maternity expenses
Group 4 Donations
- Donations to support education/medical homes/Thai Red Cross Society/others
- donation
The system will calculate the cost. and tax deductions come out as “net income”, which will be used to calculate tax. However, according to the personal income tax rate 2021, net income of 1-150,000 baht is tax exempt or not taxed. “Overpaid, overpaid net tax amount” can be refunded by the taxpayer.
9. Data verification procedure The system will summarize the income minus all tax deductions. “To calculate tax payable” which tax filers can click You can “see the calculation method” to verify the origin of the figure and to double-check the data.
- Confirming the information is the last step after filling out the form P.N.D. 90/91 already. Tax filers can choose to print the form, save the draft or press confirm to submit the 2021 tax return immediately. Choose a channel to transfer to PromptPay or according to the method of the Revenue Department announced each year
