Income Tax Returns (PND 90/91 and PND 50)
Income tax returns filed with the Thai Revenue Department, together with proof of payment, are used as evidence of income and tax compliance in Thailand for visa applications, credit assessments and foreign authorities.
PND 90 and PND 91 are personal income tax returns; PND 50 is the corporate return. All three are filed by the taxpayer rather than issued by the Revenue Department, so their evidential weight comes from the accompanying filing and payment records.
Where filing is electronic, recipients typically want both the return itself and the receipt or payment record. Where filing is over the counter at an area revenue office, ask for a stamped acknowledged copy on the day of filing.
Visa officers generally check two things: whether the declared income is consistent with other financial evidence, and whether tax was actually paid. Sending the return without proof of payment usually triggers a request for more documents.
Where an agency-issued document carries more weight than a self-filed return, request a certificate of payment of tax from the Revenue Department alongside it.
Documents to prepare
- The income tax return for the year in question (PND 90/91 for individuals, PND 50 for companies)
- Electronic filing confirmation, or a stamped acknowledged copy
- Receipt or other proof that the tax was paid for that year
- Withholding tax certificates relied on in the return
- ID card or passport, or company affidavit for corporate applicants
- A Revenue Department certificate of payment of tax, where an agency-issued document is required
Step order
- Collect the returns and payment records for every year the recipient asks for
- Check the figures against withholding tax certificates and bank statements
- Request a Revenue Department certificate of payment of tax where an agency document is needed
- Have the papers translated by a translator who signs and takes responsibility, if Thai is not accepted
- File for legalisation at the Department of Consular Affairs where required
- Legalise at the destination embassy or consulate, or obtain an apostille once the Convention is in force
Pre-filing checklist
- Every year the recipient asked for is included, not only the latest
- Each return is accompanied by proof of payment
- Name and taxpayer ID match the identity documents filed with them
- Declared income is consistent with the other financial evidence in the bundle
- You know whether the recipient wants the return, the certificate of payment, or both
Practical tips
- Download filing confirmations and receipts immediately after filing rather than when they are needed
- Order the bundle by tax year, newest first, so reviewers can work through it quickly
- Where income varies sharply between years, prepare a short written explanation with supporting evidence
- Business owners should prepare both personal and corporate returns, since recipients commonly ask for both
Common pitfalls
- Sending returns with no proof of payment, so the recipient cannot confirm tax was actually paid
- Filing only the latest year when several prior years were requested
- Figures that do not reconcile with the withholding certificates filed alongside them
- Self-translating with no responsible signatory, so the translation fails at the legalisation stage
Frequently asked questions
What is the difference between PND 90 and PND 91?
Both are personal income tax returns. PND 91 is for taxpayers whose income is mainly from employment; PND 90 is for other or mixed categories of income.
Which return do companies file?
PND 50, the corporate income tax return for the accounting period, filed with the Revenue Department together with the financial statements the law requires.
What counts as evidence when filing online?
The Revenue Department's electronic filing confirmation together with the receipt or payment record. Save both files immediately after filing.
How many years back do embassies ask for?
It varies by embassy and visa type; there is no common standard. Read that embassy's own document list and prepare exactly what it specifies.
How does a return differ from a certificate of payment of tax?
A return is filed by the taxpayer; a certificate of payment is issued by the Revenue Department. Some recipients give the agency-issued certificate more weight.
Is embassy legalisation required?
It depends on the recipient. For visa applications lodged at an embassy in Thailand it is usually unnecessary; for use by an authority abroad, consular legalisation may be required.
For a document review before you file, contact us on LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd. Our team will confirm the steps, any missing documents and a realistic timeline for your case.
Related cases
- Certificate of Residence for Tax Purposes
- Withholding Tax Certificate (Section 50 bis)
- VAT Registration Certificate (PP 20) and VAT Documents
- Import and Export Declarations and Customs Documents
- Tax Clearance Certificate and Certificate of Payment of Tax
Official references
Requirements on this page follow the rules published by the authorities below. Always confirm the latest notice on the official site before filing.
- The Revenue Department
- Thai Customs Department
- Department of Consular Affairs, MFA ThailandThailand's authority for document legalization and Apostille
- HCCH — Apostille Section (Hague Convention 1961)Thailand's accession enters into force 28 February 2027
Related services
Fees depend on document type, number of pages and turnaround. Send scans to LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd for a written quotation.