The Revenue Department requires employers to submit salary forms. employees every month

Bangkok: The Revenue Department requires employers to submit salary P.N.D. forms for employees via electronic channels every month, starting in 2024 onwards. Mr. Winit Wisetsuvarnabhumi Deputy Director General of the Revenue Department As a spokesperson for the Revenue Department, he revealed that the Revenue Department issued an announcement requiring employers Submit a withholding tax return in the case of paying income according to Section 4. (1) (2) of the Revenue Code, such as salary and wages. Commission To prevent counterfeiting of income documents The Revenue Department requires employers who are responsible for withholding taxes to file and remit taxes to the Revenue Department on a monthly basis with Form Por.Ngor.Dor. 1 and submit an annual summary form with Form P.N.D.1 Kor. or Special Por.Dor.1 Kor, currently the proportion of employers who submit the said form through electronic channels (specified e-Filing The e-With holding Tax system and electronic file storage media) account for 98 percen t of those responsible for withholding tax. To promote the full drive of the Revenue Department's Digital Tax Ecosystem. Hoping to facilitate individuals with income in checking their income information through the My Tax Account system for use in filing personal income tax returns, P.N.D.90/91, and preventing fraudulent processes to request tax refunds. including creating false expenses in the business sector The Revenue Department has therefore issued an announcement from the Director-General of the Revenue Department. Concerning income tax (No. 438), subject: Prescribing forms for personal income tax deducted at source, dated 21 September 2023, specifying the filing of forms for filing personal income tax deducted at source, P.N.D.1 Phor. .Ngor.Dor.1 Kor and Por.Dor.1 Kor special must be processed. Through electronic systems, including the e-Filing system, the e-Withholding Tax system, and electronic file storage media only. It will be fully enforced on income payments from January 2024 onwards. 'If the said form cannot be submitted via electronic channels The return must be submitted in paper form along with a letter to the Revenue Department. Specify the reasons and necessity for not being able to submit forms via electronic channels at the Area Revenue Branch Office in the locality where the employer's establishment that is responsible for withholding tax is located,' a Revenue Department spokesperson said. The Revenue Department has continuously developed electronic return filing services. Including the goal of creating a comprehensive Digital Tax Ecosystem. Prepare for a fully digital tax system. Requiring employers to submit special forms P.N.D.1, P.N.D.1 Kor and P.N.D.1 Kor via electronic channels. is part of that goal. It also helps raise the level of services related to personal income tax. The Revenue Department will bring income information received from employers through the electronic system to display on the My Tax Account system to be more complete and complete. and place information on t he tax return in Pre-Fill format, creating a seamless experience in the process of submitting the P.N.D. 90/91 form for taxpayers Source: Thai News Agency