On 12 January 2024, Thailand Tax Ministerial Notification (No. 7) was issued, extending the tax return filing deadlines for tax returns filed by the Revenue Department's e-Filing system between 01 Feb 2024 and 31 Jan 2027.

This Insight has been updated for the prescriptions in Min. Notification (No 7).

		Deadline Dates for Paper Filings (1)		Deadline Dates for e-Filings (2)

Corporate Income Tax Returns

PND50 Year-End Returns		Within 150 days of company year-end		Within 158 days of company year-end
PND51 Half-Year Returns		Within 2 months of the company's half year-end		Within 2 months+8 days of company's half year-end

Personal Income Tax Returns

PND90 PND91 and PND95 Returns		Within 31st Mar of the following year		Within 8th Apr of the following year
PND94 Half-Year Returns		Within 30th Sep of the tax year		Within 8th Oct of the tax year

Value Added Tax Returns

PP30 VAT Returns		Within the 15th day of following month		Within the 23rd day of following month
PP36 Reverse-Charge VAT Returns		Within the 7th day of following month		Within the 15th day of following month

Withholding Tax Returns

PND1 PND2 PND3 PND53 Domestic Payments WHT Returns		Within the 7th day of following month		Within the 15th day of following month
PND54 International Pay- ments WHT Returns		Within the 7th day of following month		Within the 15th day of following month

(1) As prescribed in the Revenue Code.
(2) As prescribed in the Ministerial Notification (No 7) issued on 12 Jan 2024 for tax return e-Filings between the dates of 01 Feb 2024 and 31 Jan 2027.

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