Extended deadlines for e-filing

In January 2021, the Thai Revenue Department issued a notification allowing taxpayers that file tax returns electronically to submit such returns 8 days after the normal deadline for another 3 years (from 1 February 2021 to 31 January 2024).

Keywords: Mazars, Thailand, Tax, Revenue Department, E-Filing, Deadlines

10 March 2023 

We set below a table that summarizes the deadlines for filing tax returns, both on paper and electronically:

Tax return

Deadline for paper 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 the 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 in a leap year.

***Only applies to a taxpayer whose accounting period is the same as a calendar year for years other than leap years.

Therefore, after 31 January 2024, unless another notification extends the deadline for filing tax returns electronically again, the normal deadlines shown in the middle column of the table above will apply, regardless of whether the tax return is filed on paper or electronically.

Sources:

The Ministry of Finance issued a Notification of the Ministry of Finance, ‘Extension of the filing deadline for filing tax return and remittance of tax via internet (No. 3)’, dated 15 December 2020.

Revenue Department News dated 15 January 2021

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