About the document
- Who files:
- A ภ.ง.ด.94 filer with more than six 40(5)–(8) incomes
- Where to submit:
- together with ภ.ง.ด.94
- Authority:
- กรมสรรพากร (Revenue Department)
- 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/fileadmin/tax_pdf/pit/2569/300669Next94.pdf
What this document is
The half-year return ภ.ง.ด.94 has six rows for 40(5)–(8) income — rent, liberal professions, contracting, business. If you have more, the Revenue Department instructions allow attaching the «ใบต่อ รายการเงินได้พึงประเมินตามมาตรา 40 (5) - (8)» sheet.
The sheet has 8 more rows of the same kind: payer, type of income, amount, flat-rate or actual expenses, net. Its total “รวม ① ถึง ⑧” is carried to line ค 1 of the return.
Who files it and where
- anyone filing ภ.ง.ด.94 with more than six 40(5)–(8) incomes for January–June;
- the sheet is attached to ภ.ง.ด.94 and filed with it at a Revenue Department office or by post (Bangkok);
- the 2569 deadline (1 July – 30 September 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 and name (for a joint return, the spouse too);
- for each row: payer ID, type of income, amount, spouses’ shares, expense method, expenses and net;
- the total of rows ① – ⑧.
What to have at hand
- 50 ทวิ certificates from tenants and clients;
- contracts and receipts if you deduct actual expenses.
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 your incomes from the seventh onward — the same way as the rows of the return.
- The code calculates flat-rate or actual expenses, net amounts and the sheet total.
- Download the PDF and carry the two totals (sheet income and “รวม ①–⑧”) into ภ.ง.ด.94 — FoxDocs adds them to ค 1 and the “0.5%” base.
Source
Revenue Department forms 2569: rd.go.th — แบบแสดงรายการภาษีเงินได้บุคคลธรรมดา ปีภาษี 2569. Checked 2026-10-15. This is not legal advice.