On 15 December 2020, the Thai Revenue Department has published a Notice declaring an extension of the 8-day grace period for electronic filing and payment.
Generally, the Thai Revenue Department has been providing the 8-day additional time to encourage the adoption of electronic filing and payment since 2012, which was to expire on 31 January 2021. This has now been extended for an additional 3 years for the period 1 February 2021 to 31 January 2024.
The 8-day extension is available for following taxes:
- Corporate income tax
- Specific business tax
- Transfer pricing disclosure form
- Personal income tax
- VAT
- Withholding tax.
