e-Filing Deadline Extended Again

In October 2016, the Thai Revenue Department issued a notification allowing a taxpayer that files a tax return electronically to submit the return 8 days after the normal deadline, for another two years (until 31 January 2019). We set below a table that summarizes the deadlines for filing tax returns, both on paper and electronically.

Keywords: Mazars, Thailand, Tax, e-Filing, Deadline, Extension Revenue Department, VAT, Withholding Tax, Corporate Income Tax, Personal Income Tax

31 January 2017

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, and there are 29 days in February of that year

***Only applies to a taxpayer whose accounting period is the same as a calendar year, and there are 28 days in February of that year

Therefore, after 31 January 2019, unless another notification extends the allowance for a late filing of tax return through internet again, the normal deadlines as showed in the middle column of the table above will apply, whether the tax return is filed on a normal or electronic basis.

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