Personal tax return issued by the Revenue Department will be available towards the end of the year or early in the following year. If employees leave Thailand before their return is available, employees can choose: (i) to prepare a departure Thai personal income tax return (PND 93 Form) and file it with the Revenue Department before leaving Thailand to clear the Thai tax liability, or (ii) appoint their employer or accountant to complete, on their behalf, their personal tax return covering their employment income from January 1 to the date of departure.