On 03 Dec 2024, Thailand's Director-General of Revenue issued a Notification, which requires from 1 January 2025, withholding tax returns to be filed on the Revenue Department's e-Filing system.

This Insight has been updated for the prescription in the DG's Notification.

		Deadline Dates 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

PND90/91/95 YE 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 VAT Returns		Within the 7th day of following month		Within the 15th day of following month

Withholding Tax Returns (3)

PND1/2/3/53 WHT Returns		Within the 7th day of following month		Within the 15th day of following month
PND54 WHT Returns		Within the 7th day of following month		Within the 15th day of following month
PND1 Kor WHT Returns		Within 28th Feb of the following year		Within 8th Mar of the following year
PND2/3 Kor WHT Returns		Within 31st Jan of the following year		Within 8th Feb of the following year

(1) As prescribed in the Revenue Code.
(2) As prescribed in 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.
(3) As prescribed in the Director-General's Notification on Income Tax (No 451), from 01 January 2025, withholding tax returns shall be filed using the Revenue Department's e-Filing system, and if a person required to file a withholding tax return is unable to file it using the e-Filing system, at the time the paper filing is submitted, a written explanation of reasons shall also be submitted.

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