Tax

[brianbrain]

http://www.rd.go.th/publish/6000.0.html

Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) during the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.

Is there a penalty / interest charge made for late payment? I can't find this detail on the Revenue Department web site. I made a late payment last year but this was done on my behalf and I had no direct involvement.

Many thanks.