Extension of the grace period for filing a tax return electronically
Keywords: Mazars, Thailand, Tax, Tax return, Corporate income tax, VAT, Withholding tax, Personal income tax
19 February 2021
We set below a table of the deadlines for filing tax returns, both on paper and electronically.
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, where there are 29 days in February of that year
***Only applies to a taxpayer whose accounting period is the same as a calendar year, where there are 28 days in February of that year
Therefore, after 31 January 2024, unless another notification extends the grace period for filing a tax return electronically again, the normal deadlines shown in the middle column of the table above will apply, whether the tax return is filed on paper or electronically.