The Revenue Department requires employers to submit withholding tax forms online only. Prevent fraud in requesting tax refunds Create false expenses and report taxes
Mr. Winit Wisetsuvarnabhumi Deputy Director General of the Revenue Department As a spokesperson for the Revenue Department, he revealed that filing a withholding tax return according to Section 40 (1) (2) of the Revenue Code, such as salary and wages. Commission Assigned to the employer Has the duty to deduct withholding tax, file forms, and remit taxes to the Revenue Department on a monthly basis with Form P.N.D.1 and submit annual summary forms with Form P.N.D.1 Kor or P.N.D. .1 Special, counting that employers submit forms via electronic channels (e-Filing system, e-Withholding Tax system) as high as 98 percent of those responsible for withholding tax in order to promote driving the Revenue Department's Digital Tax Ecosystem. and prevent the fraudulent process of requesting 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. The determination of the form for personal income tax deducted at source, dated September 21, 2023, stipulates that the filing of the withholding tax form, P.N.D.1, P.N.D.1 Kor. and special P.N.D.1 Kor must be processed Through electronic systems, including the e-Filing system, the e-Withholding Tax system, and electronic file storage media only, full enforcement has begun. In paying salaries from January 2024 onwards, if the 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 reason and necessity for not being able to submit forms via electronic channels at the Area Revenue Branch Office in the area where the employer's establishment that is responsible for withholding tax is located.
Spokesperson of the Revenue Department Added that the Revenue Department aims to create a comprehensive Digital Tax Ecosystem, upgrading services related to personal income tax. The Revenue Department will be able to use the money information. Items from employers through the electronic system will be displayed on the My Tax Account system to be more complete and complete. and place information on tax returns in Pre-Fill format, creating a seamless experience in the process of filing P.N.D.90/91 forms for taxpayers
Source: Thai News Agency