On 23 August 2021, the Ministry of Finance of Thailand has issued a notification that provides an extension of the deadline to request a corporate or individual income tax refund for certain eligible persons whose standard time to request a tax refund has expired. The notification is effective from 23 August 2021.
If the entity is the subject of a mutual agreement procedure (MAP) under a double taxation avoidance agreement (DTA), the deadline to request a tax refund is extended to 60 days after the date on which the person receives a letter from the Thai competent authorities notifying the person of the result of the MAP, regardless of the statute of limitations under the Thai Revenue Code.
