GET ALL THE 

ACCOUNTING

& OTHER RESOURCES YOU NEED

Tax Submission Forms in Thailand

Blog banner | 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 Forms, Documents and Downloads.

WITHHOLDING TAX


FORM

PURPOSE

FREQUENCY

PND1

Tax form if the company had withheld the tax for salary of the staff

 

Monthly

PND 1 Kor

Tax form if the company had withheld the tax for acquisition of salary of the staff

 

Annually

PND 2

Tax form if the company had withheld the tax for dividend, etc.

 

Monthly

PND 2

Tax form if the company had withheld the tax for dividend, etc.

 

Monthly

PND 3 & PND 53

 

Tax 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 54

Tax 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 Thailand

 

Monthly

CORPORATE INCOME TAX


FORM

PURPOSE

FREQUENCY

PND 50

Annual 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 51

 

Mid-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


FORM

PURPOSE

FREQUENCY

PND 90


 

Taxpayer 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 year


 

Annually


 

PND 91


 

Taxpayer receiving income from employment during the period January to December, must pay personal income tax before the last day of March every year


 

Annually


 

PND 94


 

Half–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 year


 

Half Yearly

VALUE ADDED TAX


FORM

PURPOSE

FREQUENCY

PND 30


 

Value 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 36


 

Value 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


FORM

PURPOSE

FREQUENCY

PND 40


 

Special Business Tax form. SBT is calculated as a percentage of gross receipts.

 

Monthly