You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

December 22, 2020

Further Extension for E-Tax Filing and Payment in Thailand

Subscribe to Updates

On December 15, 2020, Thailand’s Revenue Department (RD) announced a further extension for e-tax filing and payment until January 31, 2024.

The RD’s announcement is meant to support the government’s Thailand 4.0 policy by encouraging use of the online system for filing and paying taxes. The RD has been promoting the use of e-tax filing and payment since 2012 by granting eight-day extensions to anyone who submits online, rather than using traditional paper filing. Initially, this eight-day extension program was due to expire on January 31, 2021, but the RD has now further extended it for another three years, until January 31, 2024.

Tax Filing and Payment Schedule for Eligible Tax Returns

* Notification of the Ministry of Finance Re: Extension of Period for Tax Return Filing and Tax Payment via Internet System (No.3) dated December 15, 2020.

It should be noted that tax returns and supplemental tax returns must be submitted via the e-filing system to qualify for the eight-day extension. If a taxpayer has submitted their tax return in paper form, they will not be entitled to the extension even if they resubmit via e-filing system. The reverse is also true—a tax payer who submits via the e-filing system, and resubmits in paper form, will not be eligible for the eight-day extension.

For personal income tax payments set up as three instalments, the first instalment can be paid together with the e-filing and that tax payment is also entitled to eight-day extension.  The second instalment can be paid within one month after the extended due date of the first instalment, and the third instalment can be paid within one month after the due date for the second instalment.

For more information about these tax filing extensions, or any aspect of tax law in Thailand, please contact Varapa Aurat at [email protected].

Related Professionals

Practices

Tax

Location

RELATED INSIGHTS​ 

July 8, 2020
Thailand’s Customs Department has extended the deadline for business operators to pay all outstanding taxes and import duties at the Post-Clearance Audit Division of the Customs Department. The Customs Department has also extended the deadline for requesting review of import duty penalties, fines, and surcharges on outstanding import duty amounts until September 30, 2021—a significant postponement of the previous deadline of April 30, 2020.
Read More
July 7, 2020
The rise of global digital economies has introduced uncertainties and exposed many loopholes in our existing tax system, with the most significant issues being the difficulties in collecting tax from those conducting digital activities without a physical presence in a jurisdiction. Thailand has long considered reforming its traditional tax system to better cover the digital economy and digital transactions, believing that foreign companies engaged in the same transactions in Thailand as local companies should also pay tax to the country.
Read More
June 22, 2020
On June 12, 2020, the Myanmar government issued a Union Taxation Law Ordinance to provide tax relief to the crisis-hit private sector as part of the wider “Overcoming as One: COVID-19 Economic Relief Plan.”The new measures will be in effect for the 2020-2021 tax year, alongside the Income Tax Law and the Union Taxation Law 2019.There are four main tax exemptions to be aware of:
Read More