Thailand's Revenue Department has reminded corporate taxpayers that annual tax returns (PND.50, PND.52, and PND.55) for the 2025 accounting period are due soon, and warned that missed deadlines carry fines of up to THB 4,000 plus a monthly surcharge on unpaid tax.

RF Report

Thailand’s Revenue Department, in a notice, announced that corporate taxpayers (juristic persons) that have not yet submitted their PND.50, PND.52, and PND.55 returns for the accounting period 1 January 2025 to 31 December 2025 are required to do so within 150 days from the end of the accounting period, which is 2 June 2026.

Taxpayers filing electronically are granted an additional 8-day extension, allowing submission until 8 June 2026.

Failure to file PND.50 within the prescribed deadline will result in penalties and surcharges. Administrative fines may total up to THB 4,000, comprising separate penalties for late filing and failure to submit financial statements. In addition, a surcharge of 1.5% per month (or part thereof) will be imposed on any outstanding tax payable.