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:
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Jonathan Stuart-Smith Tax Partner - Bangkok
Tax
Tax consulting services Thailand