About the document
- Who files:
- Individuals including real-estate transfer income in the ภ.ง.ด.90
- Where to submit:
- With the ภ.ง.ด.90
- Authority:
- 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
“ใบแสดงรายละเอียดการโอนกรรมสิทธิ์หรือสิทธิครอบครองในอสังหาริมทรัพย์โดยไม่มีค่าตอบแทน” is a Revenue Department sheet attached to the annual ภ.ง.ด.90.
It lists the transfers whose income is included in the return so that tax withheld by the Land Department is credited. For a transfer without consideration, the transferor is treated as having income and pays tax (note on the form).
Who files and where
- an individual including real-estate transfer income in the ภ.ง.ด.90 (per the instructions — inherited, gifted or non-trading property);
- attached to the ภ.ง.ด.90 for the same year.
What the form asks
- year, ID and name of the taxpayer and spouse;
- per transfer (up to 15): date, receipt, title deed and map sheet, what was transferred, appraised value, tax withheld;
- totals.
What to bring
- Land Department receipts;
- title deed copies;
- the ภ.ง.ด.90 for the year.
How to fill it in with FoxDocs
- Give the chat the transfers from the receipts.
- FoxDocs fills the rows and totals.
- Download and attach it to the ภ.ง.ด.90.
Source
Revenue Department form: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา. Checked 2026-10-16. This is not tax advice.