Next filing deadline
–
– days
Monthly tax calendar
- 15monthlyPND 1, 3, 53
Withholding tax for the previous month (e-Filing) - 15monthlySocial Security (SSO 1-10)
Contributions for the previous month - 23monthlyPP 30
VAT return (e-Filing)
Dates are for online filing. If a date falls on a holiday or an extension is announced, follow the agency's announcement.
Annual deadlines
Annual obligations of a juristic person count from the end of its own accounting period.
| Obligation | Deadline |
|---|---|
| PND 1 Kor (annual summary of salary withholding) | By the end of February of the following year |
| PND 51 (half-year corporate income tax) | Within 2 months after the end of the first 6 months of the accounting period |
| Annual general meeting to approve the financial statements (limited companies) | Within 4 months after the end of the accounting period |
| BOJ 5 (shareholder list) | Within 14 days after the annual general meeting |
| Financial statements to the Department of Business Development (limited companies) | Within 1 month after the meeting approves them |
| Financial statements (registered partnerships) | Within 5 months after the end of the accounting period |
| PND 50 (annual corporate income tax) | Within 150 days after the end of the accounting period |
| PND 90/91 (personal income tax) | By 31 March of the following year (online filing is often extended) |
New: Employee Welfare Fund
In force from 1 October 2026. Employers who meet the criteria must register and remit contributions through the Department of Labour Protection and Welfare e-Service. Ask 2GO what your business needs to do.
Go to the e-Service linkTalk to us first, free of charge
Tell us your type of business and how many bills you have each month. We send a quote within one business day.
Emailinfo@2goaccounting.comAddress
190 Suksamran Village, Soi Phetkasem 63 Yeak 1, Phetkasem Road, Laksong, Bangkae, Bangkok 10160