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

Second extension: Ministry of Finance Notification dated 8 May 2020