The Thai Ministry of Finance (MOF) has extended the deadlines for electronic filing of corporate income tax (CIT) return in response to the Covid-19 pandemic.
The corporate income tax return (PND 50, 52 and 55), financial statements and the transfer pricing (TP) disclosure form is extended to 23 September 2021 (generally due between 3 August 2021 and 22 September 2021). The half-year corporate income tax return (PND. 51) for 2021 is extended to 23 September 2021 (generally due between 3 August 2021 and 22 September 2021).
However, the extension does not apply to filing CIT return and payment for real estate companies.
