e-Filing Deadline Extended Again
In October 2016, the Thai Revenue Department issued a notification allowing a taxpayer that files a tax return electronically to submit the return 8 days after the normal deadline, for another two years (until 31 January 2019). We set below a table that summarizes the deadlines for filing tax returns, both on paper and electronically.
Keywords: Mazars, Thailand, Tax, e-Filing, Deadline, Extension Revenue Department, VAT, Withholding Tax, Corporate Income Tax, Personal Income Tax
31 January 2017
Tax return | Deadline for normal filing | Deadline for electronic filing |
Half-year corporate income tax return (Form PND.51) | 31 August* | 8 September* |
Year-end corporate income tax return (Form PND.50) | 29** or 30*** May of the following accounting period | 6** or 7*** June of the following accounting period |
Value-added tax (Form PP.30) and specific business tax returns (Form PT.40) | The 15th of the following month | The 23rd of the following month |
All withholding tax returns (Forms PND.1, 2, 3, 53 and 54) and self-assessed value-added tax return (Form PP.36) | The 7th of the following month | The 15th of the following month |
Half-year personal income tax return (Form PND.94) | 30 September | 8 October |
Year-end personal income tax return (Form PND.90 or 91) | 31 March | 8 April |
*Only applies to a taxpayer whose accounting period is the same as a calendar year (1 January through 31 December)
**Only applies to a taxpayer whose accounting period is the same as a calendar year, and there are 29 days in February of that year
***Only applies to a taxpayer whose accounting period is the same as a calendar year, and there are 28 days in February of that year
Therefore, after 31 January 2019, unless another notification extends the allowance for a late filing of tax return through internet again, the normal deadlines as showed in the middle column of the table above will apply, whether the tax return is filed on a normal or electronic basis.
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