The government warns online sellers and YouTubers with income to promptly file their tax returns using forms P.N.D. 90/91. Electronic filing is accepted until 8 April 2026, while paper submissions are accepted until 31 March 2026. It was also revealed that over 20 billion baht has already been refunded.
On 13 March 2026, Ms. Airin Panrit, Deputy Spokesperson of the Office of the Prime Minister, disclosed that the government is reminding entrepreneurs, online sellers, YouTubers, and influencers with income in 2025 to file their tax returns using forms P.N.D. 90/91. Those filing via the Revenue Department's website can use the e-filing and D-MyTax (Digital MyTax) systems, which enhance service quality. Electronic filing is available from now until 8 April 2026, whereas paper submissions are accepted until 31 March 2026.
Ms. Airin stated that, overall, from 1 January to 1 March 2026, 6,265,683 individual income tax returns (forms P.N.D. 90 and P.N.D. 91) for the 2025 tax year have been submitted. This represents an increase of 492,291 forms, or 8.53%, compared to the same period for the 2024 tax year, which had 5,773,392 submissions. Data shows that 3,381,266 taxpayers requested tax refunds, an increase of 370,874 forms or 12.32%, reflecting heightened public awareness. Meanwhile, the Revenue Department has expedited review and approval, refunding 2,591,964 forms—an increase of 179,621 or 7.45%—amounting to a total of 23.53144 billion baht returned to taxpayers.
Taxpayers who owe 3,000 baht or more can apply to pay their tax in three installments. Failure to file tax returns by the deadline will result in tax payment plus a surcharge of 1.5% per month or fraction thereof, and penalties. If a taxpayer avoids filing or provides false information, penalties include: 1. A fine up to 2,000 baht plus a 1.5% monthly surcharge for late filing or payment; 2. Imprisonment up to one year or a fine up to 200,000 baht, or both, for deliberate tax evasion; 3. Imprisonment from three months to seven years and fines ranging from 2,000 to 200,000 baht for false reporting.
"Every salaried individual has the duty to file their income and tax returns with the Revenue Department. Failure to do so may result in criminal penalties. The public is advised to be cautious as fraudsters have been sending emails impersonating the Revenue Department, claiming tax deduction programs and asking recipients to confirm rights by entering usernames and passwords or personal information to steal sensitive data. Citizens are urged not to be deceived, and to avoid clicking links or providing information."