On 14 September 2020, the Thai Revenue Department has suggested non-listed companies to file half year corporate income tax returns (P.N.D. 51) for tax year 2020 which deadline was 31 August 2020 but has been extended to 30 September 2020 and recommended the electronic filing system.
Mrs. Sommai Siriudomset, Principal Advisor on Strategic Tax Administration (Energy Industry) and spokesperson of the Revenue Department, revealed that “Corporate with accounting period ending 31 December 2020 has an obligation to file and pay half year corporate income tax (P.N.D. 51) within 2 months from the last day of the first 6 months of the accounting period. The Revenue Department has extended the deadline for filing and paying taxes for Corporates who are non-listed companies in order to promote liquidity for individuals and businesses. Therefore, the deadline has been extended to 30 September 2020 under terms stated by laws and tax payments have to be accordance with their real businesses. Moreover, the Revenue Department would like to promote electronic filing under “Tax from Home” campaign at www.rd.go.th which will make any tax transactions convenient, easy and safe. The tax transactions include e-Registration, e-Filing and e-Payment.”
