Thai Company Compliance Calendar: Every Filing Deadline
This page gathers the monthly and annual obligations a Thai company repeats every year, together with the practical traps that cause missed dates, so management and the accounting team can review them side by side.
Quick answer
Thai companies work on three layers: monthly items (withholding tax by the 7th, VAT and social security by the 15th), annual items (AGM within four months, DBD submission within one month of the meeting, PND.50 within 150 days, PND.51 within two months after the half year), and event-driven items such as VAT registration, address changes, visa and work permit renewals, or certifying documents for use abroad.
1. Monthly obligations
| Deadline | Obligation | Form | Practical note |
|---|---|---|---|
| Monthly · by the 7th | Withholding tax for the previous month | ภ.ง.ด.1 / ภ.ง.ด.3 / ภ.ง.ด.53 | Revenue Department e-Filing normally extends the paper deadline by eight days under periodically renewed notifications. Collect all withholding certificates before the 5th. |
| Monthly · by the 15th | VAT for the previous month and social security contributions | ภ.พ.30 · สปส.1-10 | Reconcile input and output VAT reports against original tax invoices before filing. The Social Security Office e-Service adds roughly seven more days. |
| Monthly · by the 7th | VAT on services purchased from overseas suppliers | ภ.พ.36 | Covers software, online advertising and overseas consulting fees. The tax remitted becomes input VAT in the following month. |
2. Annual obligations
| Deadline | Obligation | Form | Practical note |
|---|---|---|---|
| By 28 February | Annual employee withholding summary and workmen's compensation wage report | ภ.ง.ด.1ก · กท.20ก | Issue withholding certificates to every employee first so they can file their personal income tax on time. |
| By 31 March | Annual personal income tax for directors, staff and foreigners present in Thailand over 180 days | ภ.ง.ด.90 / ภ.ง.ด.91 | Online filers usually receive an extension into early April. Gather deduction evidence and any foreign income remitted during the tax year. |
| Within 4 months of the fiscal year end | Annual general meeting to approve the financial statements | รายงานการประชุม · หนังสือนัดประชุม | For a 31 December year end the meeting must occur by 30 April, with notice published as the articles of association require. |
| Within 14 days of the meeting | File the updated shareholder list with the Department of Business Development | บอจ.5 | If shares changed hands during the year, align the share register with the filing before submission. |
| Within 1 month of the meeting | Submit CPA-audited financial statements to the Department of Business Development | DBD e-Filing | Every Thai limited company needs a licensed auditor's opinion, even for a dormant year with no revenue. |
| Within 150 days of the fiscal year end | Annual corporate income tax with financial statements and related-party disclosure | ภ.ง.ด.50 · Disclosure Form | Companies meeting the transfer pricing revenue threshold must submit the related-party disclosure form at the same time. |
| Within 2 months after the first half of the fiscal year | Half-year corporate income tax | ภ.ง.ด.51 | For a calendar year this falls at the end of August. Underestimating profit by more than 25% without reasonable cause triggers a surcharge. |
| By 30 September | Half-year personal income tax for professional, rental or business income | ภ.ง.ด.94 | Tax paid here is credited against the annual personal income tax liability. |
3. Event-driven obligations
| Deadline | Obligation | Form | Practical note |
|---|---|---|---|
| Within 30 days of crossing the threshold | Register for VAT once turnover reaches the statutory threshold | ภ.พ.01 | You need genuine premises evidence such as a consent letter and map. Registered-address clients should request the document pack from their provider first. |
| Within 14 days / 15 days | Report an office address change to the DBD and to the Revenue Department | แบบเปลี่ยนแปลงกรรมการ/ที่ตั้ง · ภ.พ.09 | An unreported move means official letters never arrive and can stall refunds. Notify banks and counterparties at the same time. |
| Every 90 days, and within 24 hours of arrival | 90-day reporting and notification of a foreigner's residence | ตม.47 · ตม.30 | Employers housing foreign staff share the duty, and receipts should be kept for the next visa extension. |
| At least 30 days before expiry | Renew the work permit and extension of stay | ตท.5 · ตม.7 | Prepare the latest financial statements, recent tax filings and social security evidence for the required ratio of Thai employees. |
| Before sending documents abroad | Notarial signature certification, then MFA legalisation and embassy attestation | Notarial Services Attorney · นิติกรณ์ | Doing these out of order is the most common reason documents are rejected. Confirm the receiving party's required format first. |
How to use this calendar without slipping
- Set an internal document cut-off at least five working days before each official deadline.
- Separate three roles: whoever collects documents, whoever records them, and whoever approves before filing.
- Store every filing receipt next to its source document so past questions can be answered immediately.
- Review the calendar each January, because electronic-filing extensions and some thresholds are updated periodically.
Frequently asked questions
What happens if a tax filing is late?
The Revenue Department applies a fine based on the form type plus a monthly surcharge on the outstanding tax until payment. The amount grows the longer you wait, so file everything first and then negotiate an instalment plan.
What must a dormant company still file?
A dormant company files the same set: audited financial statements, PND.50, PND.51 and the relevant monthly returns. Having no revenue removes the tax, not the filing duty.
Can a virtual office address be used to register a company and for VAT?
Yes, when the provider issues a consent letter, proof of premises, a map and accepts a physical site inspection. Without that pack, or if inspectors cannot access the address, the VAT application usually fails.
How do deadlines work for a non-calendar fiscal year?
Count from your own year end: AGM within four months, DBD submission within one month of the meeting, PND.50 within 150 days, and PND.51 within two months after the first half closes.
How far ahead should documents be prepared?
Close monthly records by the 5th of the following month, start year-end collection in January so the auditor has room, and allow extra time for document certification because each authority adds its own step.
Who should own this calendar in a small company?
Give one person the calendar and the document list, with the bookkeeper confirming figures and the auditor covering the year end. Shared ownership with no single owner is the most common cause of missed dates.
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Talk to our teamThis page is general guidance for Thai limited companies, not case-specific legal advice. Some deadlines change with agency notifications, so confirm with the relevant authority or our team before acting.