Thai tax submission forms.

Below is a list of all necessary forms and documents related to tax – from withholding tax through personal income tax to corporate income and specific business tax. The overview is also available for download in documents & downloads.

Withholding tax

FormPurposeFrequency
PND 1Tax form if the company had withheld the tax for salary of the staffMonthly
PND 1 KorTax form if the company had withheld the tax for acquisition of salary of the staffAnnually
PND 2Tax form if the company had withheld the tax for dividend, etc.Monthly
PND 3 & PND 53Tax form if the company had withheld the tax for services, rental, hiring, transportation, insurance, management fee, consulting, and etc (should to study withholding tax in Thailand)Monthly
PND 54Tax form if the company had withheld the tax from the company or juristic partnership incorporated under foreign laws and not carrying on business in Thailand but receiving assessable income from commission, fee of goodwill, dividend, share of profits or any other gain derived which is paid from or in ThailandMonthly

Corporate income tax

FormPurposeFrequency
PND 50Annual tax return form. This tax must be submitted to the Revenue Department within 150 days after the fiscal year has ended along with the audited financial statements. Case of ending period is December, the deadline for Corporate Income Tax in Thailand is around end of May.Annually
PND 51Mid-year tax return form. This is the company’s corporate tax for six months (half year) of the fiscal year which must be filed to the Revenue Department within two months after the half year (e.g. if the fiscal year of the company ends in December, half year reporting falls into June and that means that PND 51 must be submitted within August).Half Yearly

Personal income tax

FormPurposeFrequency
PND 90Taxpayer receiving income from employment and the professions of law, medicine during the period January to December, must file and pay personal income tax before the last day of March every yearAnnually
PND 91Taxpayer receiving income from employment during the period January to December, must pay personal income tax before the last day of March every yearAnnually
PND 94Half–year tax form of PND 90, during the period January to June, must file a half-year return and pay personal income tax by September each yearHalf Yearly

Value added tax

FormPurposeFrequency
PND 30Value added tax form. This tax, based on 7% of sales or purchase detailed in tax invoice, must be submitted within 15 days of the following month otherwise, the company will have to pay for penalty and surcharge. In case that there is no VAT incurred for the month, the company must still submit the blank VAT form with the zero amount of tax to comply with the Thai taxation law.Monthly
PND 36Value added tax remittance returns form. Based on 7% for supplier providing services overseas and such services are used in Thailand and must be submitted within seven days of the following month.Monthly

Specific business tax

FormPurposeFrequency
PND 40Special Business Tax form. SBT is calculated as a percentage of gross receipts.Monthly
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