On 15 January 2021, the Thai Ministry of Finance announced that the deadlines of the e-Filing and electronic tax payment will be extended for 8 more days, after the tax filing deadlines specified by the law. The extension will be effective for 3 more years, starting from 1st February 2021 to 31st January 2024 to encourage entrepreneurs and taxpayers to use TAX From Home to reduce and prevent the spread of the Covid-19. Moreover, the entrepreneurs and taxpayers who file tax returns through the internet will receive fee waiver for electronic payment made via QR Code or other electronic channels, as specified by the banks.
The extension is applicable for tax returns filing, tax payment, and remittance, imposed by the Revenue Code, done online at www.rd.go.th for personal income tax (P.N.D.90 P.N.D.91 and P.N.D.94), corporate income tax (P.N.D.50 P.N.D.51 P.N.D.52 P.N.D.54 and P.N.D.55), withholding tax (P.N.D.1 P.N.D.2 P.N.D.3 and P.N.D.53), value-added tax (P.P.30 and P.P.36), and specific business tax (P.T.40). This will be more convenient and faster for taxpayers. Moreover, it will encourage more taxpayers to file tax returns and remit tax online, in compliance with Thailand 4.0 policy.