New Tax Measures for Covid-19: 26 January 2021

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 typeOriginal deadlineExtension deadline
Normal filing31 March 2021
E-filing31 March 202130 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 typeOriginal deadlineExtension deadline
Normal filingWithin 7th of the following month
E-filingWithin 15th of the following monthLast 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 typeOriginal deadlineExtension deadline
Normal filingWithin 15th of the following month
E-filingWithin 23rd of the following monthLast day of the following month

4.Decreasing Land and Building Tax by 90% for 2021 on the following types of land:

  1. Land or buildings for agricultural use;
  2. Land or buildings for residential use;
  3. Land or buildings for uses other than under point 1 and 2;
  4. Vacant or unused land or buildings.

Citation:
Photo by Steve Buissinne from Pixabay

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