About the document
- Who files:
- People who left a job or retired and received a lump sum
- Where to submit:
- With the ภ.ง.ด.90 or ภ.ง.ด.91
- 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
The attachment “ใบแนบ ภ.ง.ด.90 / ภ.ง.ด.91 กรณีคำนวณเงินได้ที่นายจ้างจ่ายให้ครั้งเดียวเพราะเหตุออกจากงาน” computes tax on a one-time payment on leaving employment separately.
Under section 48 (5), 7,000 baht per year of service (up to the payment) and then 50% of the rest are deducted before the tax scale applies.
Who files and where
- anyone who received statutory severance or a provident fund, GPF or RMF payout on leaving;
- and chose not to combine it with other income;
- attached to the annual ภ.ง.ด.90 or ภ.ง.ด.91.
What the form asks
- ID and name, employers and years of service;
- ก — the payments and the 190,000 exemption;
- ข — salary and years for deductions;
- ค — tax, withholding, payable or overpaid.
What to bring
- 50 ทวิ certificates from the employer and fund;
- the severance statement;
- salary details for the last 12 months.
How to fill it in with FoxDocs
- Tell the chat the payments, years of service and salary.
- FoxDocs computes deductions, exemption and tax.
- Download the sheet and attach it to the return.
Source
Revenue Department form: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา; deduction rule — มาตรา 48 (5). Checked 2026-10-16. This is not tax advice.