About the document
- Who files:
- ภ.ง.ด.90 filer with a 40(7)/(8) business in the southern special zone
- Where to submit:
- together with ภ.ง.ด.90
- Authority:
- กรมสรรพากร (Revenue Department)
- Country:
- Thailand
- Category:
- Personal income tax
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
What this document is
40(7) (contracting with own materials) and 40(8) (business) income from producing or selling goods or providing services in the เขตพัฒนาพิเศษเฉพาะกิจ — Narathiwat, Pattani, Yala, Satun and the Chana, Thepha, Na Thawi and Saba Yoi districts of Songkhla — can be taxed at 0.1% instead of the normal ภ.ง.ด.90 computation. Per the instructions this applies to income of 2567–2569 (2024–2026).
The sheet: item 1 — contracting, item 2 — up to four kinds of business, item 3 — the total. The tax “item 3 × 0.001” goes to ข้อ 11 11. of the return.
Who files it and where
- anyone with business premises in the special zone filing ภ.ง.ด.90 (tax year 2568 (2025));
- the sheet is attached to ภ.ง.ด.90 and filed with it at a Revenue Department office or by post (Bangkok);
- the paper deadline for 2568 (1 January – 31 March 2026) has passed — you can still file late, with a 1.5% monthly surcharge and a fine of up to 2,000 baht.
What the form asks
- taxpayer ID, name and date of birth (for a joint return, the spouse too);
- income by contracting and business lines with a short description;
- the item 3 total and the 0.1% tax in the ผู้มีเงินได้ / คู่สมรส / รวม columns.
What to have at hand
- your sales records for the period;
- proof that the business is in the zone (registration, lease).
Whether copies of documents are needed — check with the Revenue Department office or call 1161.
How to fill it in with FoxDocs
- Tell the chat where your business is and the income by type.
- The code adds up the amounts and calculates the 0.1% tax to the satang.
- Download the PDF, sign it and attach it to ภ.ง.ด.90; enter the item 3 total in the return — FoxDocs puts the tax in ข้อ 11 11..
Source
Revenue Department forms 2568: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปีภาษี 2568. Checked 2026-10-15. This is not legal advice.