About the document
- Who files:
- The taxpayer's parents (and spouse's parents) in favour of the taxpayer
- Where to submit:
- For the allowance on the ภ.ง.ด.90/91 return
- Authority:
- Thai Revenue Department (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Personal income tax
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/67335.html
What this document is
ล.ย.03 is a Thai Revenue Department (กรมสรรพากร) certificate under Director-General Notification No. 136. The parents confirm that the taxpayer supports them and designate the taxpayer as the person who claims the parent care allowance on ภ.ง.ด.90 or ภ.ง.ด.91 for the stated year.
It matters when several children support a parent: per the 2568 ภ.ง.ด.90/91 instructions, only one child — the one holding the parent's ล.ย.03 — may claim that parent. There are no amounts on the form.
Who signs it and why
- the parents sign it themselves — the taxpayer's father and/or mother, the spouse's father and/or mother;
- the taxpayer (ผู้มีเงินได้) is named in section 2: name, ID number, address and tax year;
- the parents' ID numbers go on the ภ.ง.ด.90/91 return; whether the certificate itself must be attached to a paper return — ask the Revenue Office.
Conditions for the allowance
- the parent is 60 or older, supported by you, with income of no more than 30,000 baht in the year;
- the allowance is 30,000 baht per parent; you must be a biological child (an adopted child cannot claim it);
- for your spouse's parents — also 30,000 baht each if your spouse has no income; if both spouses earn, each claims their own parents;
- a non-resident taxpayer may claim only parents living in Thailand.
What to have at hand
- the parents' Thai ID cards (13-digit numbers);
- your ID card and house registration (ทะเบียนบ้าน) for the address;
- your parents — they sign the certificate themselves.
How to fill it in with FoxDocs
- Answer the chat questions: your details and address, the year, which parents sign.
- FoxDocs ticks the parents in section 1, places the ID digits in the boxes and prints their names under the signature lines.
- Download the PDF and have your parents sign it.
Source
Official Revenue Department forms page for 2568: rd.go.th — personal income tax forms 2568 (item «ลย.03»). Conditions per the 2568 ภ.ง.ด.90/91 instructions. Checked 2026-10-13. This is not tax advice.