Companies operating in Thailand may have monthly tax filing obligations depending on their transactions, employees, VAT registration status, and payments made during the month.
Common filings may include employee withholding tax, withholding tax on payments to individuals or companies, and monthly VAT returns. The exact forms and deadlines depend on the nature of each company's activities and the applicable filing method.
Common monthly filings
PND 1 — Employee withholding tax
Generally relevant where the company pays employment income subject to withholding tax. The required filing should be assessed from the actual payroll and payment information for the month.
PND 3 — Withholding tax on certain payments to individuals
May apply to payments made to individuals depending on the nature of the income and the applicable withholding tax rules.
PND 53 — Withholding tax on certain payments to juristic persons
May apply to certain payments made to companies or other juristic persons. The treatment depends on the payment type, recipient and applicable rules.
PP 30 — Monthly VAT return
Generally applicable to VAT-registered businesses. VAT registration status, taxable activities, input VAT, output VAT and supporting tax invoices should be reviewed as part of the monthly close.
Filing deadlines
Statutory filing deadlines vary by tax type. Certain withholding tax returns are generally due within seven days of the following month for paper filing, while VAT returns are generally due by the fifteenth day of the following month. Electronic filing extensions may apply under current Revenue Department rules and should be checked for the relevant filing period.
Businesses should confirm the current deadline for each form, the filing channel being used and any official holiday or extension rules before submission. This article does not state that one deadline applies to every tax return.
General information, not case-specific advice
The forms relevant to a company depend on its actual payments, transactions, employees, registrations and tax profile. A company should not file or omit a return solely because another business uses a particular form.
Official sources and references
- Thai Revenue Department — withholding tax forms including PND 1, PND 3 and PND 53
- Thai Revenue Department — corporate income tax and withholding tax overview
- Thai Revenue Department — VAT registration and monthly VAT return guidance
Related WMC services and articles
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