Tax · Thailand
Tax compliance and filing in Thailand
Thai companies must file withholding tax, VAT, social security and corporate income tax on fixed calendars. The table lists the form and the usual deadline. A missed PND or PP.30 filing attracts surcharges — we prepare the returns from the monthly books.
| Types of tax | Document Reference | Submission Requirement |
|---|---|---|
| Withholding Tax – PIT | PND 1 | Within 7 days of next month |
| Withholding Tax – Individual | PND 3 | Within 7 days of next month |
| Withholding Tax – Companies | PND 53 | Within 7 days of next month |
| VAT 7 % | PP 30 | Within 15 days of next month |
| Social Security fund | Sor Por Sor 1-10 | Submission within 15 days of next month |
| Corporate Income Tax | PND 51 + PND 50 | -Within next 2 months after 6 operation months for PND 51 -Within 150 days after the end of operation period for PND50 |
Questions on this note? Talk to the Thailand desk. Send a message · All news