Extension of the grace period for filing a tax return electronically
The grace period for filing a tax return electronically of 8 days after the normal deadline was set to expire after 31 January 2021, unless another law was passed extending it. On 15 January 2021, the Revenue Department announced that the grace period of 8 days will be extended for another three years, from 1 February 2021 to 31 January 2024.
Keywords: Mazars, Thailand, Tax, Tax return, Corporate income tax, VAT, Withholding tax, Personal income tax
19 February 2021
We set below a table of the deadlines for filing tax returns, both on paper and electronically.
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, where there are 29 days in February of that year
***Only applies to a taxpayer whose accounting period is the same as a calendar year, where there are 28 days in February of that year
Therefore, after 31 January 2024, unless another notification extends the grace period for filing a tax return electronically again, the normal deadlines shown in the middle column of the table above will apply, whether the tax return is filed on paper or electronically.
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