New Tax Filing Extension Deadlines

On 12 May 2020, the Thai government announced new deadlines for filing tax returns and making tax payments.

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

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