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 |