Thailand Corporate Tax Filing Due Dates
The tax return filing compliance dates for the Thailand financial year (Jan to Dec) that most international businesses are required to meet are as follows:
* For filings under the Revenue Department's e-filing system, 8 more days are granted.
** 29th May for leap years, 30th May for non-leap years.
There are no filing extensions under any tax agent (or like) filing arrangements in Thailand.
If a return is filed late, the applicable penalty and surcharge (late payment interest charge) is to be paid at the time the return is filed, as well as a late filing charge.
Whilst many in Thailand say that the late filing charge is "only a small fine", Sherrings would like international businesses to note that it has big meaning for the Revenue Department's tax audit officers when they assess whether a company is a “good taxpayer” or not.
This is a general information Tax Insight Article only. It should not be used to determine any matter without consulting with your experienced Thailand tax advisor.