What is P.N.D. 94 and how is it different from P.N.D. 90?

Office workers or full-time staff might be familiar with P.N.D. 90 and P.N.D. 91 but how P.N.D. 94 is different from those two mentioned before. Why does anyone who has supplementary jobs or online merchants need to pay? Today, ACU PAY will summarize the differences between P.N.D. 90 and P.N.D. 94. Let’s get to understand it together!

What is P.N.D. 94?

P.D.94 or Income Tax 94 is a semi-annual tax payment, either as an individual or as a corporation (company or partnership) if there is income under section 40 (5) – 40 (8), all taxes must be paid. A mid-year tax filing will be calculated from a summary of all the income from 1st January – 30th June. If an income exceeds $600,000 (for single persons) or more than $120,000 (for married persons), a P.N.D.94 tax filing is required which will exclude income from regular employment.

What is an income according to Articles 40 (5) – 40 (8)?

For people who earn income in types 5, 6, 7, and 8 which are briefly as follows:

  • Income under Section 40 (5) is income derived from the lease of assets such as house rental, car rental, warehouse rental, etc.
  • Income under section 40 (6) is money from an independent profession. Most of them are professions that require a professional license, including
  • Practitioner in the Art of Healing such as a doctor and nurse
  • A lawyer/ attorney
  • An engineer
  • An architech
  • An accountant
  • A fine artist
  • Income under section 40 (7) is a contractor that contracts both labor and equipment costs, such as all construction.
  • Income under section 40 (8) is any other type of income that does not fall under section 40 (1) – 40 (7) such as an online merchant.

How does P.N.D.90 differ from P.N.D. 94?

P.N.D. 90 is a list of individual income tax items for persons with all income categories under Sections 40(1) to (8) subject to submission by 31 March of every year.

P.N.D.94 is a person who has earned income under sections 40 (5) to (8) or who has a supplementary occupation under sections 5 – 8, such as an office worker whose supplementary job is online sales.

In summary, P.N.D.D.90 is a tax for all occupations whose income reaches certain criteria, which must be paid once a year, but P.D.94 is for occupations with uncertain incomes or supplementary income from their main occupations, which must be paid every half year, such as online merchants.

Why do we have to file P.N.D 94?

Even if there is not a certain income every month. There is income in some months but some months isn’t. The government also counts that as income that needs to be paid for taxes (in the case of net income reaching a certain threshold). The reason for submitting P.N.D. 94 in the middle of the year or not possible to wait for a one-time tax payment like a regular employee because tax payments in the first half of the year will help reduce the burden for taxpayers without having to pay them all at once in the next year.

Do people who have regular careers but have supplementary jobs need to file for P.N.D.9?

The answer is Yes. The P.N.D. 94 should be filed first to calculate tax on income generated during the first half of the year (1st March – 30th June) and then submit the form P.N.D.90 or P.N.D.91 which must be paid early next year to reduce the burden of tax payment without paying taxes at once.

Is there any consequence if we do not file P.N.D. 94 mid-year tax?

The penalty is a fine of 2,000 baht and an increase (interest) from the tax payable at 1.5% per month (the remainder of the month considered as one month) from 30 September onwards. However, the fine is reduced as follows:

  • If the transaction is submitted late for not more than 7 days, a fine of 100 baht will be charged.
  • If the submission is delayed for more than 7 days, a fine of 200 baht will be charged.

What is the deadline for P.N.D.94 filing?

The deadline for filing personal income tax returns is half a year P.N.D. 94 must be filed within Monday, the 2nd of October 2566, showing income from 1st March – 30th June 2566.

To avoid a large back tax from the Revenue Service, those who work under the category 5-8 or earn extra income, if your income reaches the criteria, you should pay taxes on a fixed date.

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