法人税申告(様式PND50)

CORPORATE INCOME TAX FILING

タイの全ての会社は、毎年、法人税申告書(様式PND50号)を歳入局に提出し、原則的に法人税を納付する義務があります。PND50号は、会計年度末日以降150日以内に提出する必要があります。原則的に、当該申告期限の延長は認められません。

私共の年次法人税申告サポートサービスには一般的に以下の業務が含まれております。

  • 基本的な情報の収集

  • 様式PND50号の記入

  • 様式PND50号の歳入局への提出

 

中間法人税申告(様式PND51号)

HALF-YEAR CORPORATE INCOME TAX FILING

タイの全ての会社は、会計年度の前期(前半)に対し、中間法人税を前期期末日より2ヶ月以内(原則)に申告納税をすることが義務付けられています。課税標準は、一般的な会社の場合、通年の予想課税対象純利益の半分、もしくは実際の課税対象純利益(上場企業等の場合)となります。会計期間が6か月に満たない場合(例:会社設立初年度又は解散登記の年度)、この中間申告は不要となります。

中間法人税申告をした際、通年の予想課税対象純利益が実際のそれより25%超を、合理的な理由が無く下回った場合、延滞税を支払う義務が生じます。前会計年度の法人税の半分を下回らない額を申告納税した場合、合理的な理由の一つとして認められます。

延滞税の計算は、一般的な法人の場合、過少見積もりによる中間法人税の不足納税額の20%となります。一方、上場企業等の場合、不足納税額の20%となります。

当該延滞税の減額は、大臣の裁可を受けて、局長が指定する規定により可能となります。

私共の中間法人税申告サポートサービスには以下の業務が原則的に含まれております。

•            基本的な情報の収集

•            様式PND51号の記入

•            様式PND51号の歳入局への提出

 

CORPORATE INCOME TAX FILING

(FORM PND 50)

All companies carrying on business in Thailand must file annual corporate tax return form PND 50 with the Revenue Department.  The PND 50 form must be filed within 150 days from the close of the accounting period.  Filing extensions are normally not granted by the Revenue Department.

 

Our annual tax compliance service typically includes the following:

  1. Correspondence by email, telephone and in person meetings when necessary to collect the information required.

  2. Preparation and filing of annual corporate tax return form PND 50 with the Revenue Department.

 

 

HALF-YEAR CORPORATE INCOME TAX FILING

(FORM PND 51)

All companies carrying on business in Thailand must file half year corporate tax return form PND 51 with the Revenue Department.  The PND 51 form is prepared based on actual net profits or estimated net profits of the first six months of the accounting period. 

 

The return must be filed and tax paid within a period of two months after the last day of the first six months of the accounting period.  However, companies operating for a period of less than six months are not required to file a half-year tax return.  Filing extensions are normally not granted by the Revenue Department.   

 

An company must pay a surcharge when failing to file the half year tax return or filing the half year tax return, but underestimating net profits by 25% of actual net profits without a reasonable excuse.  An entity can avoid the surcharge by filing the return and paying the tax in an amount not less than ½ the corporate income tax for the previous accounting period.  The amount of the surcharge will be either 20% of the half-year tax payable, ½ the tax payable in that accounting period or the deficient tax.

 

Our half year tax compliance service typically includes the following:

  • Correspondence by email, telephone and in person meetings when necessary to collect the information required.

  • Preparation and filing of annual corporate tax return form PND 51 with the Revenue Department.

See also

  • Departmental Regulation No. Taw. Paw. 81/2542 (Clause 14 – 16)

  • Departmental Instruction, No. Paw 50/2537

  • Departmental Instruction, No. Paw 92/2542

  • Departmental Instruction, No. Paw 117/2545

  • Director-General Notification on Income Tax, No. 16

  • Director-General Notification on Income Tax, No. 107

  • Supreme Court Judgement No. 7826 (2543/2000)

  • Ruling No. Kor. Khor. 0811/6620, July 2, 2544 (2001)

  • Ruling No. Kor. Khor. 0810/13103, August 29, 2532 (1989)

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