On 26 January 2021, the Thai cabinet has approved the tax measurements to help individuals and companies during the Covid-2019 pandemic for 2021 below. The Royal Decree will be publicized in Thai Royal Gazette soon.
| 1. Extension of Annual Personal Income Tax return filing for the year 2020 (P.N.D.90 and P.N.D.91): | ||
| Filing type | Original deadline | Extension deadline |
| Normal filing | 31 March 2021 | – |
| E-filing | 31 March 2021 | 30 June 2021 |
| 2. Extension of Monthly Withholding tax returns (P.N.D.1, P.N.D.2, P.N.D.3, P.N.D.53, P.N.D.54): | ||
| Period cover | ||
| Monthly Withholding filing during February 2021 to June 2021. | ||
| Filing type | Original deadline | Extension deadline |
| Normal filing | Within 7th of the following month | – |
| E-filing | Within 15th of the following month | Last day of the following month |
| 3. Extension of Monthly Value added tax returns (P.P.30 and P.P.36): | ||
| Period cover | ||
| Monthly Withholding filing during February 2021 to June 2021. | ||
| Filing type | Original deadline | Extension deadline |
| Normal filing | Within 15th of the following month | – |
| E-filing | Within 23rd of the following month | Last day of the following month |
4.Decreasing Land and Building Tax by 90% for 2021 on the following types of land:
- Land or buildings for agricultural use;
- Land or buildings for residential use;
- Land or buildings for uses other than under point 1 and 2;
- Vacant or unused land or buildings.
Citation:
Photo by Steve Buissinne from Pixabay
