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​ 

March 19, 2020
The effects of the global COVID-19 pandemic on Southeast Asia are a deep concern shared by all with connections to the region. To encourage clear understanding of the facts on the ground, Tilleke & Gibbins has prepared this high-level snapshot of the legal situation as it currently stands in each of our jurisdictions.Administrative and Judicial Functions
Read More
March 17, 2020
Under the new Land and Building Tax Act B.E. 2562 (2019), individuals and juristic persons who have ownership, possessory, or usage rights over land or buildings (including condominium units) as of January 1 each year will be required to pay land and building tax to the local administrative authorities. This tax took effect on January 1, 2020.Deadline Postponed for 2020 Land and Building Tax Payment
Read More
March 2, 2020
If your company has been doing business in Thailand, you might already be aware of the additional corporate tax reporting requirement for the accounting period for the 2019 fiscal year (FY2019), starting from January 1, 2019. Under the new requirements, companies with income of at least THB 200 million that transacted with related parties are now required to file a transfer pricing disclosure form with the Revenue Department (RD) upon filing the annual corporate income tax return, called a PND.50. This new two-page form is the Transfer Pricing Disclosure Form.
Read More
January 28, 2020
Tilleke & Gibbins authors have provided the latest update to the Thailand Q&A section of Doing Business in… , a Q&A-style guide published by Thomson Reuters Practical Law that presents an overview of recent legal developments affecting doing business in 59 jurisdictions worldwide. The Thailand chapter of the guide was written by attorneys from Tilleke & Gibbins and presents an overview of Thailand’s legal system and key laws applicable to foreign companies doing business in the country.
Read More