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โดย ผศ. ดร.ยุทธนา ศรีสวัสดิ์ อาจารย์ประจำวิชากฎหมายภาษีอากร ภ.ง.ด.90 เป็นแบบฟอร์มสำหรับแสดงรายการ ภาษีเงินได้บุคคลธรรมดาประจำปี ซึ่งจะต้องใช้เพื่อ ยื่นภาษี

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