Thailand: Monthly tax return filing, payment deadlines extended (COVID-19)

Extended deadlines are offered as relief in response to the coronavirus

Extended deadlines are offered as relief in response to the coronavirus

The Ministry of Finance released Notification No. 5 (24 May 2021) that provides an additional two-month extension of deadlines for filing the monthly tax return and remitting tax payments made via the Revenue Department’s e-filing system.

The extended deadlines are offered as relief in response to the coronavirus (COVID-19) pandemic.

Details of the deadline extensions are summarized in the following table. 

Tax payment and tax return

New eligible tax months

Normal due date

Extended due date 

Withholding tax

forms PND.1, PND.2, PND.3, PND.53 and PND.54

June 2021 – July 2021

(previously extended to May 2021)

15th day of the following month

15th day of the following month

Value added tax

form PP.30

June 2021 – July 2021

(previously extended to May 2021)

23rd day of the following month

Last day of the following month

Self-assessed value added tax

form PP.36

June 2021 – July 2021

(previously extended to May 2021)

15th day of the following month

Last day of the following month


Read a June 2021 report prepared by the KPMG member firm in Thailand

 

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