Deadlines for Filing Taxes Extended in 2020
On 31 March 2020, the Thai government issued 3 notifications extending the deadlines for filing several types of tax returns, as approved by the Cabinet on 24 March 2020, to help boost the economy during the COVID-19 outbreak.
Keywords: Mazars, Thailand, Tax, Withholding Tax, Revenue Code, Personal income tax, Corporate income tax
Updated 6 April 2020
1. Deadline for Filing Monthly Tax Returns
This extension initially applied only entrepreneurs who had to close their places of business in accordance with government orders or whose places of business are located in an area that the government has ordered closed.
On 3 April 2020, the government announced that this extension shall apply to all business operators.
Tax returns | Tax months | Normal deadlines | Extended deadlines |
1) Withholding tax returns (Forms PND. 1, 2, 3, 53, and 54); and 2) Self-assessed value-added tax return (Form PP. 36) | March 2020 | 7 April 2020 (paper filing); or 15 April 2020 (electronic filing) | 15 May 2020 |
April 2020 | 7 May 2020 (paper filing); or 15 May 2020 (electronic filing) | 15 May 2020 | |
Value-added tax (Form PP.30) and specific business tax returns (Form PT. 40) | March 2020 | 15 April 2020 (paper filing); or 23 April 2020 (electronic filing) | 23 May 2020 |
April 2020 | 15 May 2020 (paper filing); or 23 May 2020 (electronic filing) | 23 May 2020 | |
Application for paying stamp duty (Forms Or. Sor.4, 4Kaw, and 4Kor) |
| 1 April 2020 – 15 May 2020 | 15 May 2020 |
Sources: Government Gazette, Ministry of Finance Notification
2. Deadlines for Filing Corporate Tax Returns
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.
Tax returns | Normal deadlines | Extended deadlines | Notes |
Half-year corporate income tax return (Form PND. 51) | April 2020 – September 2020 | 30 September 2020 | For electronic filing, if the filing deadline is between 23 September 2020 and 30 September 2020, the filing deadline can still be extended another 8 days. |
1) Year-end corporate income tax return (Forms PND. 50 and 55); and 2) Transfer-pricing disclosure form | April 2020 – August 2020 | 31 August 2020 | For electronic filing, if the filing deadline is between 24 August 2020 and 31 August 2020, the filing deadline can still be extended another 8 days. |
Source: Government Gazette
3. Deadlines for Filing Personal Tax Returns
Tax returns | Tax year | Normal deadline | Extended deadline |
Year-end personal income tax return (Forms PND. 90, 91, and 95) | 2019 | - 31 March 2020 (paper filing); or - 8 April 2020 (electronic filing) | 31 August 2020 |
Where a personal income tax liability is paid in 3 instalments, each instalment must be made by the following deadlines:
- First instalment – must be paid when filing the personal income tax return by the extended deadline;
- Second instalment – must be paid within one month of the day that the first instalment was paid; and
- Third instalment – must be paid within one month of the day that the second instalment was paid.
If any instalment is not paid by the specified time, the taxpayer loses the right to continue paying taxes in instalments, and must pay a surcharge for any unpaid and subsequent instalments. The surcharge shall be calculated from the date that the extended deadline ends until the date that payment is made.
Source: Government Gazette
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