กำหนดยื่นภาษีนิติบุคคลที่เจ้าของธุรกิจต้องรู้Corporate Tax Filing Deadlines in Thailand

Business owners do not need to memorise every tax form, but they should know what their company has to file and which date the clock starts from. This article brings the annual return, the half-year return, the monthly filings, and the financial statement submission together in one place.

PND.50 (ภ.ง.ด.50) and PND.51 (ภ.ง.ด.51)

PND.50 is the annual corporate income tax return. It is due within 150 days from the last day of the accounting period — not from the date of the shareholders' meeting or the date the auditor signs.

Even if the company has no revenue or no tax to pay, it still has to prepare financial statements and file PND.50. See Revenue Department guidance

PND.51 is the half-year return. Generally, a company or juristic partnership with an accounting period of at least 12 months must file it within 2 months from the end of the first 6 months of the accounting period.

A first accounting period shorter than 12 months does not carry this filing obligation, and some types of business may use a different calculation method. It is worth checking the actual business type and accounting period before filing. See Revenue Department guidance

When financial statements are due to the DBD

A limited company must present its audited financial statements to shareholders for approval within 4 months from the end of the accounting period, and submit them through DBD e-Filing within 1 month from the date the financial statements are approved.

Tax filing deadlines and financial statement submission deadlines are separate obligations, so they need to be tracked separately. Other types of juristic person may have deadlines that differ from those of a limited company. See DBD guidance

Monthly filings to keep track of

VAT-registered businesses must file PP.30 (ภ.พ.30), the monthly VAT return, by the 15th of the following month — even in a month with no tax payable and no sales.

The withholding tax returns you will see most often are PND.1 (ภ.ง.ด.1) for income under Sections 40(1) and 40(2) of the Revenue Code, such as salaries, wages, and other remuneration of the kind specified by law; PND.3 (ภ.ง.ด.3) for certain types of income paid to individuals; and PND.53 (ภ.ง.ด.53) for certain types of income paid to juristic persons.

These are generally due within 7 days from the end of the month in which payment is made. The company must choose the form based on the type of income and the status of the recipient — not on the name of the expense account alone. See Revenue Department guidance

Corporate tax calendar

Note on online filing: Ministry of Finance Notification No. 8 extends the deadline for filing over the internet by a further 8 days, for returns due from 1 February 2024 to 31 January 2027, subject to the conditions in the notification. On that basis, PND.1 / PND.3 / PND.53 can be filed online by the 15th, PP.30 by the 23rd, PND.51 within 2 months and 8 days, and PND.50 within 158 days. If the final day falls on a holiday, check the actual filing date against the Revenue Department calendar again. Read the full notification

Filing late may give rise to fines and surcharges, and in some VAT cases penalties may apply as well. The outcome depends on the type of tax, the amount outstanding, and the facts of each case. Late submission of financial statements to the DBD may carry a separate fine.

Checklist for business owners

• Identify the start and end dates of your accounting period
• Diarise the PND.51 and PND.50 deadlines separately
• Set up a calendar for PP.30 and PND.1 / PND.3 / PND.53
• Schedule the audit and the shareholders' meeting
• Keep tax filing deadlines separate from financial statement deadlines
• Check holidays and any extension notifications before you file

If you are unsure which return applies or which date the deadline runs from, have your accountant or auditor review your accounting period and actual transactions before the due date.