Filing past due tax returns through the Revenue Department’s e-filing system

On 27 September 2022, the Revenue Department announced that, from 29 September 2022 onwards, taxpayers can file past due tax returns and pay tax through the Revenue Department’s e-filing system.

Keywords: Mazars, Thailand, Tax, Revenue Department, e-Filing, PP30,PND90, PND91, PND94, PND50, PND51, PND52, PND55

6 October 2022

Key points:

  • This applies to all past due tax returns, except for supplemental consolidated Forms PP30. Past due Forms PND90, PND91 and PND94 are unable to be submitted through the Revenue Department’s Smart Tax application but taxpayer can choose to submit them either through the Revenue Department’s e-filing system or by hand (i.e. paper form) at the Revenue Department’s office.
  • This applies to past due tax returns due on or after 6 October 2021 (for the 2020 fiscal year onwards for Forms PND50, PND51, PND52 and PND55).
  • Penalties and surcharges will be calculated automatically.

Reference: The Revenue Department