On May 8, 2020, the Ministry of Finance issued the Notification of Ministry of Finance Re: Extension period for E-Filling submission (No.2) in order to remedy the burdens on taxpayers from the impact of government’s policy “Stay home, stop COVID for the nation”, as follows:

Detail Current Period Extension Period
1. Withholding tax (P.N.D. 1, 2, 3, 53, 54) and Value Added Tax (P.P.36)
·       March 2020 15 May 2020* 1 June 2020
·       April 2020
·       May 2020 15 June 2020** 30 June 2020
·       June 2020 15 July 2020** 31 July 2020
·       July 2020 15 August 2020** 31 August 2020
·       August 2020 15 September 2020** 30 September 2020
2. Value Added Tax (P.P. 30) and Specific Business Tax (P.T.40)
·       March 2020 23 May 2020* 1 June 2020
·       April 2020
·       May 2020 23 June 2020** 30 June 2020
·      June 2020 23 July 2020** 31 July 2020
·      July 2020 23 August 2020** 31 August 2020
·      August 2020 23 August 2020** 30 August 2020

If you have any inquiries, please do not hesitate to contact us as follows:

  • Mr. Theeradaje Tansuwanrat: theeradaje.t@siamcitylaw.com
  • Ms. Budima Kerdsiri: budhima.k@siamcitylaw.com
  • Ms. Hatairat Sukprasert: hatairat.s@siamcitylaw.com
  • Ms. Peerada Kaiyoonrawong: peerada.k@siamcitylaw.com

*Notification of Ministry of Finance Re: extension period for tax filling, remittance or tax payment for a person entitled to remit withholding tax, Corporate Income Tax, Value Added Tax, Specific Business Tax, and Stamp duty (No.2) dated 3 April 2020.

** Notification of Ministry of Finance Re: Extension period for E-Filling submission dated 28 January 2020