Tax filing deadline extensions - August 2021

On 23 August 2021, the Thai government issued three notifications extending the deadlines for filing several types of tax returns electronically.

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
(Forms PND. 1, 2, 3, 53, and 54)

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)

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