Extension of time for all businesses in Thailand to file their monthly tax returns
02 July 2021
The Revenue Department has recently announced an extension of time for all businesses in Thailand to file their monthly tax returns:
Monthly tax filing extensions:
The following extensions for e-filing of monthly WHT and VAT returns with the Revenue Department has been recently approved:
- June 2021 returns normally due by 15 July 2021 can be filed up to 30 July 2021
- July 2021 returns normally due by 15 August 2021 can be filed up to 31 August 2021
This applies to:
- PND1 (ภ.ง.ด. 1)
- PND 3 (ภ.ง.ด. 3)
- PND 54 (ภ.ง.ด. 54)
- PP 30 (ภ.พ. 30)
- PP 36 (ภ.พ. 36)
Social Security office announced the compulsory contribution rates by
Announcement 1: Social Security office announced the compulsory contribution rates by
- Employers to be decreased from 5% to 3% January to March 2021 (450 THB)
- Employees to be decreased from 5% to 3% January (450 THB)
- Employees to be decreased from 3% to 0.5% (75 THB) for the period from February to March 2021.
- Employers and Employee to be increased from 3% to 5% April to May 2021 (750 THB)
Announcement 2: Social Security Board to reduce contributions for both employers and employees from the current 5% rate to 2.5% for three months from June to August 2021, to alleviate the suffering of insured persons from the impact of Covid-19 per table as below:
Year 2021
|
Employee Contribution rates (%)
|
Employee Max Contributions (THB)
|
Employer Contribution rates (%)
|
Employer Max Contributions (THB)
|
Normal Period
|
5%
|
750
|
5%
|
750
|
January
|
3%
|
450
|
3%
|
450
|
February
|
0.5%
|
75
|
3%
|
450
|
March
|
0.5%
|
75
|
3%
|
450
|
April
|
5%
|
750
|
5%
|
750
|
May
|
5%
|
750
|
5%
|
750
|
June (New)
|
2.5%
|
375
|
2.5%
|
375
|
July (New)
|
2.5%
|
375
|
2.5%
|
375
|
August (New)
|
2.5%
|
375
|
2.5%
|
375
|
September
|
5%
|
750
|
5%
|
750
|
October
|
5%
|
750
|
5%
|
750
|
November
|
5%
|
750
|
5%
|
750
|
December
|
5%
|
750
|
5%
|
750
|