What are the corporate income tax obligations?

The following income tax filing obligations will apply to companies incorporated under Thai law:

- Filing of Annual Corporate Income Tax Return (Form PND.50) within 150 days from the last day of an accounting period; and

- Filing of Half Year Corporate Income Tax Return (PND.51) within two months from the last day of the first six months of an accounting period (except for the first accounting period which has a duration of less than twelve months).

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