Tax filing calendar and deadlines
Monthly, half-yearly and annual tax filing deadlines for property development companies, with the effects of late filing and a sample monthly work calendar
Extracted from Real Estate Project Accounting Handbook · Part 5: Tax and compliance with Thai law
Summarised from the Tax Filing Calendar in Appendix C of the Ownership Transfer Operations Handbook and the closing checklist in Appendix D of the accounting handbook
The rates and deadlines on this page are summarised from the handbooks for quick reference. Laws, rates and announcements may change; check the current version with the Revenue Department, the Land Department or an adviser before relying on them.
Returns to be filed monthly
| Type | Tax | Due date (paper) |
|---|---|---|
| PND 1 | Withholding tax on salaries | By the 7th of the following month |
| PND 2 | WHT on interest and dividends paid to individuals | By the 7th |
| PND 3 | WHT on payments to individuals | By the 7th |
| PND 53 | WHT on payments to domestic juristic persons | By the 7th |
| PND 54 | WHT on payments to overseas recipients | Within 7 days of the end of the month of payment |
| PP 30 | VAT | By the 15th of the following month |
| PP 36 | VAT on payments for overseas services | By the 7th of the following month |
| PT 40 | Specific Business Tax (where not paid at the land office) | By the 15th of the following month |
| SSO 1-10 | Social security contributions | By the 15th of the following month |
Online filing usually receives an extended deadline; check the current extension announcement
Returns to be filed half-yearly and annually
| Type | Topic | Due date |
|---|---|---|
| PND 51 | Half-year profit estimate | Within 2 months of the end of the first 6 months of the accounting period |
| PND 50 | Annual corporate income tax | Within 150 days of the end of the accounting period |
| Transfer pricing disclosure form | Revenue over THB 200 million and with related-party transactions | Filed together with PND 50 |
| Financial statements filed with the Department of Business Development (DBD) | Financial statements certified by the auditor | Within 1 month of the date of the meeting approving the financial statements |
| BOI performance report (if applicable) | According to the conditions of the promotion certificate | As specified by the BOI |
Consequences of late filing (general rules)
| Case | Result |
|---|---|
| Late filing of returns | Criminal fine according to the type of return |
| Late payment of tax | Surcharge of 1.5% per month or part of a month (capped at the amount of tax) |
| Under-reported or incomplete returns | Penalty as prescribed by law, plus surcharge |
| Intent to evade tax | Criminal liability |
Sample monthly tax calendar
- Days 1–5 Close the previous month's cash, payables and WHT
- Day 7 PND 1, 3, 53, 54 and PP 36
- Day 10 Complete the monthly closing and send the management report
- Day 15 PP 30, PT 40 (if applicable) and social security
- Day 20 Reconcile tax paid against receipts