Tax and double tax treaties
Q&A on tax documents, tax residence certificates and claiming double tax treaty relief. — 2,744 questions in total (page 3/69)
Q&A on tax documents, tax residence certificates and claiming double tax treaty relief. — 2,744 questions in total (page 3/69)
Sometimes, depending on whether the original a PND 90/91 personal tax return is already in hand and whether the Revenue Department is running an expedited channel that week. What speeds things up most: send photos of every page for a pre-check, tell us your exact Japanese authorities appointment date, and prepare the power of attorney in advance. If your deadline is not achievable we say so plainly rather than risk your appointment. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Tell us the number of sets at the start, because adding sets later means running the whole chain again. We generally suggest one spare beyond what you need, since Japanese authorities usually keeps the filed set. If the documents will be used in more than one country, prepare separate sets per destination — the certification format at the Revenue Department and the translation requirements can differ. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The main drivers are the page count and text density of a PND 90/91 personal tax return, the language pair, how many authentication layers Japanese authorities requires, the number of sets, urgency, and the official fees set by the Revenue Department. We do not publish prices on the site because cases genuinely differ and a generic figure would lead to wrong planning. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
You can collect at the office, meet at an agreed pick-up point, or have the file shipped with tracking, domestically or internationally. For overseas shipping use a tracked service and give a recipient name matching your ID, as some countries scrutinise inbound official documents. We always photograph the finished a PND 90/91 personal tax return set for your approval before dispatch, so you can verify it before it reaches Japanese authorities. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
There are four stages: (1) verify that the original a PND 90/91 personal tax return was issued by the competent authority and that names, document number and dates are legible; (2) prepare the translation or certification in the format Chinese authorities accepts; (3) submit for certification by the Revenue Department; (4) deliver and re-check everything before the actual filing. The most common delay is a name spelling that differs from the passport, so send a passport copy with the first submission. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The baseline set is: the original a PND 90/91 personal tax return (or a copy certified by the issuing office), a copy of the holder's passport or ID card, and a power of attorney if someone else acts on your behalf. If Chinese authorities prescribes its own form, the entries must match the source document character for character. Submit every page, including pages that only carry a seal, because the Revenue Department certifies exactly the bundle presented. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Three variables drive the timeline: the readiness of the original a PND 90/91 personal tax return, the certification queue at the Revenue Department, and the intake schedule of Chinese authorities. When the original is complete and no re-issue is required, drafting and certification usually run in working days, while government queues shift with filing season. We give you a realistic estimate once we have seen your documents, and we advise against booking flights or appointments before the papers are in hand. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The certification itself does not expire, but Chinese authorities usually requires civil-status documents to have been issued within a set window before filing (commonly 3 or 6 months). What counts is the issue date of the original a PND 90/91 personal tax return, not the certification date. If your filing date is still open, obtain the original as close to filing as possible and certify afterwards to avoid repeating the work. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
As a rule Chinese authorities accepts a translation into the official language of the receiving country, or English where the rules allow it. Who may certify differs by destination: a translator accredited in that country, a NAATI-certified translator for Australia, or a translation certified through the Revenue Department for Thai-issued papers. The translation of a PND 90/91 personal tax return must reproduce document numbers, seals and signatures, and mark illegible text as such rather than guessing. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The standard chain for Thai documents is: issuing office → certified translation → the Revenue Department → the embassy or consulate of the destination country, where still required. For a PND 90/91 personal tax return used with Chinese authorities, the number of layers depends on whether the destination is an Apostille state and what form it accepts. Thailand deposited its instrument of accession to the Apostille Convention on 30 June 2026 and the Convention enters into force for Thailand on 28 February 2027 (source: HCCH). During the transition, confirm with the receiving authority whether it already accepts an Apostille or still requires embassy legalisation. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Recurring causes: a name spelled differently from the passport, an original older than the window Chinese authorities allows, an uncertified photocopy, a translation that drops a seal or document number, and an authentication chain done out of order. The fix is always upstream — obtain a fresh a PND 90/91 personal tax return or have the issuing office correct the data, then repeat the chain. Never amend by hand: the Revenue Department will not certify a document altered outside the official process. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
In most cases yes: sign a power of attorney before a Thai embassy or consulate officer where you live, or before a local notary followed by the required onward authentication. Then courier the original a PND 90/91 personal tax return and the power of attorney to us; we complete certification with the Revenue Department and send the file back to your address. The exception is any step where Chinese authorities requires the holder to appear in person, which we check case by case. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Align them before filing, because Chinese authorities treats the passport as the primary identity reference. Options: (1) ask the issuing office to correct a PND 90/91 personal tax return if it is a recording error; (2) obtain a same-person certificate and have it certified through the Revenue Department; or (3) use the passport spelling in the translation with a transliteration note. Which route is accepted varies by destination, so confirm before starting. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Certification must always be based on the original a PND 90/91 personal tax return or a copy certified by the issuing office. Scans are fine for an initial assessment and for drafting the translation. For the actual filing, some Chinese authorities channels let you upload first and inspect originals at the appointment. The safe approach is to keep the original ready and to retain one spare certified set. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Sometimes, depending on whether the original a PND 90/91 personal tax return is already in hand and whether the Revenue Department is running an expedited channel that week. What speeds things up most: send photos of every page for a pre-check, tell us your exact Chinese authorities appointment date, and prepare the power of attorney in advance. If your deadline is not achievable we say so plainly rather than risk your appointment. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Tell us the number of sets at the start, because adding sets later means running the whole chain again. We generally suggest one spare beyond what you need, since Chinese authorities usually keeps the filed set. If the documents will be used in more than one country, prepare separate sets per destination — the certification format at the Revenue Department and the translation requirements can differ. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The main drivers are the page count and text density of a PND 90/91 personal tax return, the language pair, how many authentication layers Chinese authorities requires, the number of sets, urgency, and the official fees set by the Revenue Department. We do not publish prices on the site because cases genuinely differ and a generic figure would lead to wrong planning. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
You can collect at the office, meet at an agreed pick-up point, or have the file shipped with tracking, domestically or internationally. For overseas shipping use a tracked service and give a recipient name matching your ID, as some countries scrutinise inbound official documents. We always photograph the finished a PND 90/91 personal tax return set for your approval before dispatch, so you can verify it before it reaches Chinese authorities. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
There are four stages: (1) verify that the original a PND 90/91 personal tax return was issued by the competent authority and that names, document number and dates are legible; (2) prepare the translation or certification in the format Korean authorities accepts; (3) submit for certification by the Revenue Department; (4) deliver and re-check everything before the actual filing. The most common delay is a name spelling that differs from the passport, so send a passport copy with the first submission. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The baseline set is: the original a PND 90/91 personal tax return (or a copy certified by the issuing office), a copy of the holder's passport or ID card, and a power of attorney if someone else acts on your behalf. If Korean authorities prescribes its own form, the entries must match the source document character for character. Submit every page, including pages that only carry a seal, because the Revenue Department certifies exactly the bundle presented. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Three variables drive the timeline: the readiness of the original a PND 90/91 personal tax return, the certification queue at the Revenue Department, and the intake schedule of Korean authorities. When the original is complete and no re-issue is required, drafting and certification usually run in working days, while government queues shift with filing season. We give you a realistic estimate once we have seen your documents, and we advise against booking flights or appointments before the papers are in hand. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The certification itself does not expire, but Korean authorities usually requires civil-status documents to have been issued within a set window before filing (commonly 3 or 6 months). What counts is the issue date of the original a PND 90/91 personal tax return, not the certification date. If your filing date is still open, obtain the original as close to filing as possible and certify afterwards to avoid repeating the work. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
As a rule Korean authorities accepts a translation into the official language of the receiving country, or English where the rules allow it. Who may certify differs by destination: a translator accredited in that country, a NAATI-certified translator for Australia, or a translation certified through the Revenue Department for Thai-issued papers. The translation of a PND 90/91 personal tax return must reproduce document numbers, seals and signatures, and mark illegible text as such rather than guessing. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The standard chain for Thai documents is: issuing office → certified translation → the Revenue Department → the embassy or consulate of the destination country, where still required. For a PND 90/91 personal tax return used with Korean authorities, the number of layers depends on whether the destination is an Apostille state and what form it accepts. Thailand deposited its instrument of accession to the Apostille Convention on 30 June 2026 and the Convention enters into force for Thailand on 28 February 2027 (source: HCCH). During the transition, confirm with the receiving authority whether it already accepts an Apostille or still requires embassy legalisation. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Recurring causes: a name spelled differently from the passport, an original older than the window Korean authorities allows, an uncertified photocopy, a translation that drops a seal or document number, and an authentication chain done out of order. The fix is always upstream — obtain a fresh a PND 90/91 personal tax return or have the issuing office correct the data, then repeat the chain. Never amend by hand: the Revenue Department will not certify a document altered outside the official process. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
In most cases yes: sign a power of attorney before a Thai embassy or consulate officer where you live, or before a local notary followed by the required onward authentication. Then courier the original a PND 90/91 personal tax return and the power of attorney to us; we complete certification with the Revenue Department and send the file back to your address. The exception is any step where Korean authorities requires the holder to appear in person, which we check case by case. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Align them before filing, because Korean authorities treats the passport as the primary identity reference. Options: (1) ask the issuing office to correct a PND 90/91 personal tax return if it is a recording error; (2) obtain a same-person certificate and have it certified through the Revenue Department; or (3) use the passport spelling in the translation with a transliteration note. Which route is accepted varies by destination, so confirm before starting. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Certification must always be based on the original a PND 90/91 personal tax return or a copy certified by the issuing office. Scans are fine for an initial assessment and for drafting the translation. For the actual filing, some Korean authorities channels let you upload first and inspect originals at the appointment. The safe approach is to keep the original ready and to retain one spare certified set. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Sometimes, depending on whether the original a PND 90/91 personal tax return is already in hand and whether the Revenue Department is running an expedited channel that week. What speeds things up most: send photos of every page for a pre-check, tell us your exact Korean authorities appointment date, and prepare the power of attorney in advance. If your deadline is not achievable we say so plainly rather than risk your appointment. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Tell us the number of sets at the start, because adding sets later means running the whole chain again. We generally suggest one spare beyond what you need, since Korean authorities usually keeps the filed set. If the documents will be used in more than one country, prepare separate sets per destination — the certification format at the Revenue Department and the translation requirements can differ. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The main drivers are the page count and text density of a PND 90/91 personal tax return, the language pair, how many authentication layers Korean authorities requires, the number of sets, urgency, and the official fees set by the Revenue Department. We do not publish prices on the site because cases genuinely differ and a generic figure would lead to wrong planning. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
You can collect at the office, meet at an agreed pick-up point, or have the file shipped with tracking, domestically or internationally. For overseas shipping use a tracked service and give a recipient name matching your ID, as some countries scrutinise inbound official documents. We always photograph the finished a PND 90/91 personal tax return set for your approval before dispatch, so you can verify it before it reaches Korean authorities. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
There are four stages: (1) verify that the original a PND 90/91 personal tax return was issued by the competent authority and that names, document number and dates are legible; (2) prepare the translation or certification in the format Singaporean authorities accepts; (3) submit for certification by the Revenue Department; (4) deliver and re-check everything before the actual filing. The most common delay is a name spelling that differs from the passport, so send a passport copy with the first submission. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The baseline set is: the original a PND 90/91 personal tax return (or a copy certified by the issuing office), a copy of the holder's passport or ID card, and a power of attorney if someone else acts on your behalf. If Singaporean authorities prescribes its own form, the entries must match the source document character for character. Submit every page, including pages that only carry a seal, because the Revenue Department certifies exactly the bundle presented. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Three variables drive the timeline: the readiness of the original a PND 90/91 personal tax return, the certification queue at the Revenue Department, and the intake schedule of Singaporean authorities. When the original is complete and no re-issue is required, drafting and certification usually run in working days, while government queues shift with filing season. We give you a realistic estimate once we have seen your documents, and we advise against booking flights or appointments before the papers are in hand. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The certification itself does not expire, but Singaporean authorities usually requires civil-status documents to have been issued within a set window before filing (commonly 3 or 6 months). What counts is the issue date of the original a PND 90/91 personal tax return, not the certification date. If your filing date is still open, obtain the original as close to filing as possible and certify afterwards to avoid repeating the work. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
As a rule Singaporean authorities accepts a translation into the official language of the receiving country, or English where the rules allow it. Who may certify differs by destination: a translator accredited in that country, a NAATI-certified translator for Australia, or a translation certified through the Revenue Department for Thai-issued papers. The translation of a PND 90/91 personal tax return must reproduce document numbers, seals and signatures, and mark illegible text as such rather than guessing. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
The standard chain for Thai documents is: issuing office → certified translation → the Revenue Department → the embassy or consulate of the destination country, where still required. For a PND 90/91 personal tax return used with Singaporean authorities, the number of layers depends on whether the destination is an Apostille state and what form it accepts. Thailand deposited its instrument of accession to the Apostille Convention on 30 June 2026 and the Convention enters into force for Thailand on 28 February 2027 (source: HCCH). During the transition, confirm with the receiving authority whether it already accepts an Apostille or still requires embassy legalisation. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
Recurring causes: a name spelled differently from the passport, an original older than the window Singaporean authorities allows, an uncertified photocopy, a translation that drops a seal or document number, and an authentication chain done out of order. The fix is always upstream — obtain a fresh a PND 90/91 personal tax return or have the issuing office correct the data, then repeat the chain. Never amend by hand: the Revenue Department will not certify a document altered outside the official process. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว
In most cases yes: sign a power of attorney before a Thai embassy or consulate officer where you live, or before a local notary followed by the required onward authentication. Then courier the original a PND 90/91 personal tax return and the power of attorney to us; we complete certification with the Revenue Department and send the file back to your address. The exception is any step where Singaporean authorities requires the holder to appear in person, which we check case by case. For the exact fee and turnaround for your case, please contact our staff by phone, LINE or email.
ยืนยันแหล่งอ้างอิงแล้ว

One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.