Thailand Accounting and Corporate Compliance Calendar
2025
Monthly Requirements
Sun
Mon
Tue
Wed
Thu
Fri
Sat
1
Holiday
2
3
4
5
6
7
WHT
8
9
10
11
12
13
14
15
VAT36
16
17
18
19
20
21
22
23
VAT30
24
25
26
27
28
29
30
31
PT40
Monthly Requirements
Annual Tax Filing Requirements
Withholding Tax (Manual Filing)
Withholding Tax (E-filing)
VAT PP 36 (Overseas): Manual Filing
VAT PP 36 (Overseas): E-Filing
VAT PP 30 (Domestic): Manual Filing
VAT PP 30 (Domestic): E-Filing
Specific Business Tax (PT 40) - Manual
Specific Business Tax (PT 40) - E-Filing
Social Security Contributions
Public Holiday
Withholding Tax Return for Wages (PND 1 Kor)
Personal Income Tax (PND 91/90) - Manual
Personal Income Tax (PND 91/90) - E-Filing
Corporate Income Tax (PND 50) - Manual
Corporate Income Tax (PND 50) - E-Filing
Half-Year Corporate Tax (PND 51) - Manual
Half-Year Corporate Tax (PND 51) - E-Filing
Annual Workman Compensation Filing
Personal/Half Year Tax Return (PND 94)
Updated Shareholders List (Bor Jor 5)
Annual Corporate Compliance (Fiscal Year Ending December 31st)
Financial Statements:
Companies must prepare a balance sheet, P&L statement, equity changes, and cash flow statement. To be submitted at the Ministry of Commerce within 150 days of the fiscal year end (by May 31st).
Audit:
An independent auditor must audit the financial statements to verify the accuracy of the financial statements and ensure compliance.
AGM:
Held within 4 months of fiscal year-end (by April 30th) to approve the audited statements.
Final Filing:
Approved statements must be filed at the Ministry of Commerce within 1 month of the AGM (by May 31st).