On 30 April 2021, the Thai Ministry of Finance announced an extension of the deadline for filing the annual corporate income tax return (PND.50) and for paying the related tax to 30 June 2021 from May 2021 in response to the Covid-19 pandemic. The same deadline extension to 30 June 2021 is also provided for the annual transfer pricing disclosure for the 2020 tax year.
The Department of Business Development released guidance that allows companies to postpone their annual general meeting (AGM) of shareholders, if certain conditions are met.
The announcement of 26 April 2021 provides relief from the annual shareholder meeting requirements for companies located in 18 listed provinces in response to the Covid-19 pandemic.