Employees like us must prepare to “file taxes” at the beginning of each year. The Revenue Department accepts personal income tax forms for the 2024 tax year, PND. 90 and PND. 91, online using the D-MyTax system from today until April 8, 2025. The deadline for paper tax filing at the Revenue Department office is March 31, 2025.
So what is the D-MyTax system?
The D-MyTax system, also known as Digital MyTax, is a new service launched by the Revenue Department on January 1, 2025, to improve tax services for both “individual” and “legal entities” taxpayers. It allows taxpayers to verify their identity once and not have to do so again for each service. It is a system that combines tax services into a single portal that can be accessed via the Revenue Department’s website by logging in with a Digital ID or RD ID.
How to file taxes online via the D-MyTax system?
- Go to the Revenue Department website, click here www.rd.go.th
- Click on the Digital My Tax menu, including tax services (One Portal)
What are the tax deduction items for 2024, Form PND. 90/91 for tax year 2024 for filing in 2025?
Personal and family income tax deduction rights
- Personal 60,000 baht
- Spouse (no income) 60,000 baht
- Children 30,000 baht each (2nd child and above, born since 2018, 60,000 baht each)
- Childbirth expenses, not exceeding 60,000 baht per pregnancy
- Parental support 30,000 baht each
- Disabled/handicapped support 60,000 baht
Income tax deductions, life insurance and investment
- General life insurance/savings not exceeding 100,000 baht
- Personal health insurance not exceeding 25,000 baht
- Parents’ health insurance, not exceeding 15,000 baht
- Spouse life insurance (no income), not exceeding 10,000 baht
- Social security, not exceeding 9,000 baht
- Social enterprise investment, not exceeding 100,000 baht
- ThaiESG fund, 30% of income, not exceeding 300,000 baht
- SSF Fund 30% of income, not exceeding 200,000 baht
- RMF Fund 30% of income, not exceeding 500,000 baht
- Pension Insurance 15% of income, not exceeding 200,000 baht
- National Savings Fund (NSF) not exceeding 30,000 baht
- PVD Fund 15% of salary, not exceeding 500,000 baht
- Teacher Welfare Fund, not exceeding 500,000 baht
- Government Pension Fund, not exceeding 500,000 baht
Tax deduction rights, donation type
Education/Sports/Medical and Public Health Foundations 2 times the donation amount (according to the Royal Decree 771 B.E. 2566) Not exceeding 10% of income after deducting expenses and deductions (for donations via the e-Donation system only)
o Donate to government hospitals 2 times the donation amount Not exceeding 10% of income after deducting expenses and deductions
o General donations As actually paid Not exceeding 10% of income after deducting expenses and deductions
o Political parties Not exceeding 10,000 baht
In addition, the Revenue Department invites people to use their Easy E-Receipt 2.0 rights to use the expenses for purchasing goods and services in the country from January 16 – February 28, 2025 to reduce taxes up to 50,000 baht (according to the specified conditions) only for those who receive documents confirming the expenses in the form of an electronic tax invoice (e-Tax Invoice) or an electronic receipt (e-Receipt). See more details at Starting January 16, Easy E-Receipt 2.0 reduces taxes up to 50,000 baht.
Source : https://www.thaipbs.or.th/news/content/348167 & Revenue Department
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