Tax filing deadline extensions

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

Tax returns

Tax year

Normal deadline

Extended deadline

Year-end personal income tax returns (Forms PND. 90 and 91)

2020

- 31 March 2021 (paper filing); or

- 8 April 2021 (electronic filing)

30 June 2021

(electronic filing only)

2. Withholding Income Tax and Value Added Tax Returns

 

Month

 

Extended deadline

Withholding tax returns
(Forms PND. 1, 2, 3, 53, and 54)

VAT return (Form PP. 36)

January 2021

- 8 February 2021 (paper filing); or

- 15 February 2021 (electronic filing)

1 March 2021

(electronic filing only)

February 2021

- 8 March 2021 (paper filing); or

- 15 March 2021(electronic filing)

31 March 2021

(electronic filing only)

March

2021

- 7 April 2021 (paper filing); or

- 16 April 2021 (electronic filing)

30 April 2021

(electronic filing only)

April

2021

- 7 May 2021 (paper filing); or

- 17 May 2021 (electronic filing)

31 May 2021

(electronic filing only)

May

2021

- 7 June 2021 (paper filing); or

- 15 June 2021 (electronic filing)

30 June 2021

(electronic filing only)

VAT return (Form PP.30)

January 2021

- 15 February 2021 (paper filing); or

- 23 February 2021 (electronic filing)

1 March  2021

(electronic filing only)

February 2021

- 15 March 2021 (paper filing); or

- 23 March 2021 (electronic filing)

31 March 2021

(electronic filing only)

March 2021

- 16 April 2021 (paper filing); or

- 23 April 2021 (electronic filing)

30 April 2021

(electronic filing only)

April

2021

- 17 May 2021 (paper filing); or

- 24 May 2021 (electronic filing)

31 May 2021

(electronic filing only)

May

2021

- 15 June 2021 (paper filing); or

- 23 June 2021 (electronic filing)

30 June 2021

(electronic filing only)

3. Corporate Income Tax Return

 

Normal deadline

Extended deadline

Year-end corporate income tax returns (Forms PND. 50 and 55)

Transfer-pricing disclosure form

May 2021 – June 2021

30 June 2021

(electronic filing only)

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.