On 28 January 2021, the government extended the deadlines for filing returns for and paying personal income tax, withholding tax, and value-added tax. In addition, on 30 April 2021, the deadlines for filing returns for and paying corporate income tax were extended.
Keywords: Mazars, Thailand, Tax, COVID-19, Tax filing, Personal income tax, Corporate income tax, Withholding income tax, Value added tax, PND 50, PND 55, AGM, Transfer pricing
10 May 2021
1. Personal Income Tax Returns
2. Withholding Income Tax and Value Added Tax Returns
3. Corporate Income Tax Return
This extension applies to companies or legal partnerships, excluding companies that have securities listed on the Stock Exchange of Thailand before or on the last day of the filing deadline, except those which must postpone annual general meeting of shareholders (“AGM”) to approve financial statements which were scheduled to be held from 26 April 2021 to 30 April 2021 for not more than 1 month after the original date fixed for holding the AGM due to government or provincial office announcements limiting the number of people who can attend events and activities to reduce the risk of spreading COVID-19. Such listed companies must notify the Director-General of the Revenue Department of the originally scheduled date of the AGM and the newly scheduled date of the AGM through the Revenue Department’s website by 31 May 2021.