What are the main filing deadlines for a Thai company?

Withholding returns by the 7th of the following month, VAT by the 15th, half-year corporate tax within two months after the first six months, the annual corporate return within 150 days of the financial year end, and audited statements filed with the DBD after the shareholders' meeting. E-filing adds a short extension to most monthly deadlines. Confirm current dates with the Revenue Department as rules are adjusted from time to time.

What does a late filing actually cost?

Surcharge runs at 1.5 percent per month on the tax due, plus fixed penalties per return, and criminal fines apply in some cases. On a nil return the cost is the penalty alone; on a large VAT month it compounds quickly.

Can you file for past years?

Yes. Back-period filing starts from bank statements and invoices where the ledger no longer exists, and we advise on the order of filing to manage the surcharge exposure.

What does the service cost?

Monthly filing work is quoted by return types and transaction volume; annual returns by complexity. Send your filing status and we reply with a written quote — the review is free.

English desk

Tax filing services in Thailand — corporate, VAT and withholding

A Thai company's filing calendar never stops: withholding returns by the 7th, VAT by the 15th, half-year corporate tax within two months of mid-year, the annual PND.50 within 150 days of year end, and personal returns for directors and employees each March. Missed deadlines cost surcharge and penalty calculated on the tax due, so the practical value of a filing service is a calendar that is never late.

Request a written quote contact@thailaw-accounting.co.th

Phone +66-94-895-8999 · LINE and email accepted in English.

What this service covers

Corporate income tax returns

The half-year PND.51 estimated from actual results, and the annual PND.50 reconciled to the audited financial statements with the tax adjustment computation documented.

Monthly withholding returns

PP.53 and PP.3 for services, rent and supplier payments, and PP.1 for employment income, with certificates issued to payees correctly and on time.

VAT returns

Monthly PP.30 prepared from the invoice ledgers, and specific business tax returns where they apply instead.

Personal income tax support

Annual PND.90/91 preparation for directors and employees, reconciled to the payroll records and withholding certificates.

How the engagement runs

1. Filing status review
We list every return type the company owes and check the filing history, because inherited missed periods must be caught before they are discovered.
2. Calendar setup
Every deadline is mapped for the year, with document cut-off dates agreed so filings are never assembled at the deadline.
3. Preparation and filing
Each return is prepared from the ledger, reviewed, and filed electronically, with the receipt archived.
4. Confirmation and archive
You receive confirmation of each filing and an organised archive of receipts — the file the Revenue Department asks for first in any review.

Deadlines, rates and filing formats change. Confirm current requirements with the Revenue Department, the Social Security Office and the Department of Business Development, or ask us to confirm them for your case before you rely on a date.

Common situations we are hired for

Returns that were missed or filed late

We quantify surcharge and penalty exposure, file the open periods, and set the calendar so the position does not recur.

A company whose accountant left suddenly

We recover the e-filing credentials and filing history, then close the open months before the next deadline passes.

Half-year tax on a growing business

PND.51 based on a realistic estimate rather than a guess avoids both underpayment surcharge and cash parked unnecessarily with the Revenue Department.

Foreign directors needing personal returns

Employment income paid in Thailand is taxable here; we prepare the personal return consistent with the company payroll records.

See the English-speaking accounting firm overview, all accounting services or the province pages below.

Questions owners ask first

What are the main filing deadlines for a Thai company?: Withholding returns by the 7th of the following month, VAT by the 15th, half-year corporate tax within two months after the first six months, the annual corporate return within 150 days of the financial year end, and audited statements filed with the DBD after the shareholders' meeting. E-filing adds a short extension to most monthly deadlines. Confirm current dates with the Revenue Department as rules are adjusted from time to time.
What does a late filing actually cost?: Surcharge runs at 1.5 percent per month on the tax due, plus fixed penalties per return, and criminal fines apply in some cases. On a nil return the cost is the penalty alone; on a large VAT month it compounds quickly.
Can you file for past years?: Yes. Back-period filing starts from bank statements and invoices where the ledger no longer exists, and we advise on the order of filing to manage the surcharge exposure.
What does the service cost?: Monthly filing work is quoted by return types and transaction volume; annual returns by complexity. Send your filing status and we reply with a written quote — the review is free.

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