Tax filing deadline extensions

As the impact of COVID-19 is still severe and the virus continues to spread across the country, the Ministry of Finance issued Notification No. 5 on 14 May 2021 extending the deadline for filing electronically the returns mentioned above for 2 additional months – June and July 2021.

Keywords: Mazars, Thailand, Tax, Tax filing, Deadline extension, Ministry of Finance, COVID-19, Withholding tax returns, VAT returns

8 June 2021

Tax returns

Month

Normal deadline

Extended deadline

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

VAT return
(Form PP. 36)

June 2021

- 7 July 2021
(paper filing); or

- 15 July 2021 (electronic filing)

- 30 July 2021 (electronic filing only)

July 2021

- 7 August 2021 (paper filing); or

- 15 August 2021 (electronic filing)

- 31 August 2021 (electronic filing only)

VAT return
(Form PP.30)

Specific business tax return
(Form PT. 40)

June 2021

- 15 July 2021
(paper filing); or

- 23 July 2021 (electronic filing)

- 30 July 2021 (electronic filing only)

July 2021

- 15 August 2021 (paper filing); or

- 23 August 2021 (electronic filing)

- 31 August 2021 (electronic filing only)

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