Thailand: Extended deadline for corporate income tax return filing, payment (COVID-19)
Extended deadline for filing corporate income tax return and remitting payments of corporate income tax
Extended deadline for filing corporate income tax return
The authorities have extended the deadline for filing the corporate income tax return and for remitting payments of corporate income tax and also have postponed the deadline for certain companies to hold their annual meeting of shareholders—relief provided in response to the coronavirus (COVID-19) pandemic.
Corporate income tax-related relief
The Ministry of Finance on 30 April 2021 announced an extension of the due date for filing the annual tax return and for remitting tax payments.
The deadline for filing the annual corporate income tax return (PND.50) and for paying the related tax has been extended to 30 June 2021 (from May 2021).
The extended deadline also applies with regard to the filing of certain disclosure forms or information returns.
Read a May 2021 report [PDF 157 KB] prepared by the KPMG member firm in Thailand
Guidance issued by the Department of Business Development allows companies to postpone their annual general meeting of shareholders, if certain conditions are met.
An announcement (26 April 2021) provides relief from the annual shareholder meeting requirements for companies located in 18 listed provinces—relief offered in response to the coronavirus (COVID-19) pandemic.
Read an April 2021 report prepared by the KPMG member firm in Thailand
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