Foreign employees working in Thailand must comply with several tax obligations before leaving the country. One important but often misunderstood form is PND.93, which may be required when a foreign employee needs to settle personal income tax before the normal filing deadline. Understanding how this form works can help avoid tax issues, immigration delays, or compliance risks when departing Thailand.
This article explains what PND.93 is, when it applies, and what foreign employees should prepare before leaving Thailand.
What Is PND.93?
PND.93 is a personal income tax form used in Thailand to submit a tax return in advance of the normal annual filing deadline.
Normally, individuals file annual personal income tax returns using PND.90 or PND.91 by 31 March of the following year. However, when a taxpayer needs to settle taxes earlier—for example, before leaving Thailand—PND.93 allows them to declare and pay tax in advance.
This form is especially relevant for foreign employees who plan to leave Thailand permanently or before the end of the tax year.
Why Foreign Employees May Need to File PND.93
Foreign employees working in Thailand are subject to Thai personal income tax if they earn income in the country or meet the tax residency criteria.
In many cases, employers withhold income tax monthly through payroll using PND.1, but the employee still has the responsibility to ensure that all tax obligations are settled before departure.
A foreign employee may need to submit PND.93 when:
- They leave Thailand before the tax filing season
- They change employment and leave the country
- They want to settle personal income tax early
- They need tax documentation for immigration or tax clearance
Filing this form ensures that the employee’s tax liability is properly calculated and paid before departure.
Connection Between PND.93 and Tax Clearance
In certain situations, foreign nationals leaving Thailand must obtain a Tax Clearance Certificate from the Thai Revenue Department.
A Tax Clearance Certificate confirms that the individual has paid all outstanding taxes or secured payment obligations before leaving Thailand.
According to the Revenue Department, foreigners who may be required to obtain tax clearance include those who:
- Have outstanding tax liabilities
- Must file personal income tax returns
- Represent foreign companies operating in Thailand
Submitting tax returns such as PND.93 helps demonstrate compliance and may be required during this process.
Key Documents Required When Filing PND.93
Foreign employees preparing to file PND.93 usually need supporting documents such as:
- Passport and visa information
- Thai Tax Identification Number (TIN)
- Work permit details
- Salary statements or payroll records
- Withholding tax certificates from the employer (PND.1)
- Other income documentation (if applicable)
These documents help the Revenue Department calculate the correct tax payable.
Important Timing Considerations
Foreign employees should plan their tax filing before leaving Thailand, especially if departure occurs before the normal tax filing period.
Typical timeline:
- Tax year: January – December
- Annual tax filing deadline: 31 March of the following year
- Early filing (PND.93): before departure if leaving earlier
Early preparation is important because the tax office may require time to verify documents and issue supporting certificates.
Common Mistakes Foreign Employees Should Avoid
Foreign employees often face tax issues due to misunderstandings about Thai tax rules. Some common mistakes include:
Assuming employer withholding is enough
Monthly withholding does not always reflect the final tax liability.
Leaving Thailand without settling taxes
This may cause complications if tax clearance is required.
Missing income sources
Income such as bonuses, benefits, or overseas income remitted to Thailand may still be taxable.
Filing the wrong tax form
PND.90, PND.91, PND.94, and PND.93 all serve different purposes.
How Employers and Accounting Firms Can Help
Many foreign employees rely on accounting firms or tax advisors to handle tax filings before departure. Professional assistance can help with:
- Preparing PND.93
- Calculating final personal income tax
- Coordinating with the Thai Revenue Department
- Supporting tax clearance procedures
For companies employing foreign staff, ensuring proper tax compliance helps avoid administrative problems for both the employee and employer.
PND.93 is an important tax form for foreign employees who need to file personal income tax in advance before leaving Thailand. By understanding when and how to use this form, employees can ensure they remain compliant with Thai tax regulations and avoid potential complications during their departure.
Foreign employees planning to leave Thailand should review their tax obligations early, prepare supporting documents, and seek professional advice if necessary. Proper tax planning will ensure a smooth exit and full compliance with Thailand’s tax laws.
