Tax filing deadline extensions - August 2021
Keywords: Mazars, Thailand, Tax, Withholding tax, Corporate income tax, Personal income tax, VAT
9 September 2021
Monthly Tax Returns
Tax returns | Month | Normal deadline | Extended deadline |
Withholding tax returns VAT return (Form PP. 36) | August 2021 | - 7 September 2021 (paper filing); or - 15 September 2021 (electronic filing) | 30 September 2021 (electronic filing only) |
September 2021 | - 7 October 2021 (paper filing); or - 15 October 2021 (electronic filing) | 29 October 2021 (electronic filing only) | |
October 2021 | - 7 November 2021 (paper filing); or - 15 November 2021 (electronic filing) | 30 November 2021 (electronic filing only) | |
November 2021 | - 7 December 2021 (paper filing); or - 15 December 2021 (electronic filing) | 30 December 2021 (electronic filing only) | |
VAT return (Form PP.30) Specific business tax return (Form PT. 40) | August 2021 | - 15 September 2021 (paper filing); or - 23 September 2021 (electronic filing) | 30 September 2021 (electronic filing only) |
September 2021 | - 7 October 2021 (paper filing); or - 15 October 2021 (electronic filing) | 29 October 2021 (electronic filing only) | |
October 2021 | - 15 November 2021 (paper filing); or - 23 November 2021 (electronic filing) | 30 November 2021 (electronic filing only) | |
November 2021 | - 15 December 2021 (paper filing); or - 23 December 2021 (electronic filing) | 30 December 2021 (electronic filing only) |
Corporate income tax returns
Tax returns | Normal deadline | Extended deadline (electronic filing only) |
Half-year corporate income tax return (Form PND 51) | 3 August 2021 – 22 September 2021 | 23 September 2021 |
Year-end corporate income tax return (Forms PND 50, 52 and 55) Transfer-pricing disclosure form | 3 August 2021 – 22 September 2021 | 23 September 2021 |
Personal income tax return
Tax returns | Tax year | Normal deadline | Extended deadline |
Half-year personal income tax return (Form PND 94) | 2021 | - 30 September 2021 (paper filing); or - 8 October 2021 (electronic filing) | 30 December 2021 (electronic filing only) |