Thai Form 90 Tax Return Deadline And Questions...

[Sam125]

My Thai wife has a new sole proprietorship (Oct 2007 startup) and will be filing a Thai form 90 with no tax due.

1) What is the filing deadline March 15th or the end of the month?

I do not have a Thai tax ID number as I have zero Thai source income (I am American with a marriage visa/extension and US source income that is all earned 1 year plus before being brought into Thailand).

2) Is an ID number for myself needed for my wife to get an additional spousal deduction? Note, she probbaly does not need my spouse deduction to bring her liability to zero - but next year I should be helpful as a deduction.

She has 4 employees earning about 5,000 Baht per month. She withholds 5% and pays 5% herself (for the employees) for social security plus some small fee for workman's compensation insurance.

3) Does she need to file any special year end forms for her employees? Note she does not do any withholding as there are not many employees and their income is low.

Thank you!

[Sam125]

One more question:

4) Is online filing of Thai tax returns (form 90) reliable? And how long does it take to get a password and user ID?

Thank you!