PND 51 in Thailand: Half Yearly Tax Filing

It will soon be time to file your company’s semi-annual tax return (HALF YEAR REPORT) or Por Ngor Dor 51 (PND 51) in Thailand. If your business formation was in 2023 or before, and you choose the December 31 accounting period, your semiannual return is due on Wednesday, August 31, 2023. You will be liable […]
When Your Company should Estimate Tax Liability and Do Half Yearly Reporting in Thailand?
Your company must calculate its annual net profit and its tax liability and pay half of the estimated tax amount in 2 months after the first 6 months of the accounting period. For example: If your company’s accounting period ends on December 31 – the first six months constitute the months of January – June. Your […]