New Tax Filing Extension Deadlines
Keywords: Mazars, Thailand, Tax, Tax returns, Tax Filing, Withholding Tax, VAT
These extended deadlines will apply to all taxpayers who file the following tax returns for March through August 2020 electronically:
(1) Withholding tax returns (Forms PND. 1, 2, 3, 53, and 54)
(2) Self-assessed VAT returns (Form PP. 36)
(3) Regular VAT returns (Form PP.30)
(4) Specific business tax returns (Form PT. 40)
The new deadlines are as follows:
Tax months | New deadlines (for electronic filing only) |
March - April 2020 | 1 June 2020 |
May 2020 | 30 June 2020 |
June 2020 | 31 July 2020 |
July 2020 | 31 August 2020 |
August 2020 | 30 September 2020 |
For filing on paper, the following deadlines set out in the notification issued by the Thai government on 3 April 2020 still apply:
Tax returns | Tax months | Normal deadlines | Extended deadlines (for filing on paper) |
1) Withholding tax returns (Forms PND. 1, 2, 3, 53, and 54); and 2) Self-assessed VAT returns (Form PP. 36) | March 2020 | 7 April 2020 | 15 May 2020 |
April 2020 | 7 May 2020 | 15 May 2020 | |
1) Regular VAT returns (Form PP.30); and 2) Specific business tax returns (Form PT. 40) | March 2020 | 15 April 2020 | 25 May 2020 |
April 2020 | 15 May 2020 | 25 May 2020 |
Sources: Ministry of Finance, First extension: Ministry of Finance Notification dated 3 April 2020
Second extension: Ministry of Finance Notification dated 8 May 2020