{"id":9368,"date":"2025-06-10T17:10:07","date_gmt":"2025-06-10T10:10:07","guid":{"rendered":"https:\/\/fdi.co.th\/?p=9368"},"modified":"2025-06-17T14:48:54","modified_gmt":"2025-06-17T07:48:54","slug":"%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%99%e0%b8%b4%e0%b8%95%e0%b8%b4%e0%b8%9a%e0%b8%b8%e0%b8%84%e0%b8%84%e0%b8%a5","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/blog\/%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%99%e0%b8%b4%e0%b8%95%e0%b8%b4%e0%b8%9a%e0%b8%b8%e0%b8%84%e0%b8%84%e0%b8%a5\/","title":{"rendered":"Corporate Income Tax: Filing Procedures and Essential Tax Information You Need to Know!"},"content":{"rendered":"
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What is Corporate Income Tax Filing, and What Are the Key Steps Every Business Owner Should Know?\u00a0<\/strong><\/h1>

Corporate income tax,<\/span>or corporate income tax liability, <\/span>is the tax levied on companies or organizations registered as legal entities, including limited companies, public limited companies, juristic partnerships, foundations, or associations that operate and generate income.\n\nThe key characteristic of corporate income tax is that it is imposed on a company\u2019s net profit, calculated by deducting business-related expenses from total revenue. The standard tax rate is 20% of net profit, and certain types of expenses are eligible for corporate tax deductions.\n\nCorporate income tax filing consists of two main periods:\n\nMid-year filing (Form P.N.D. 51): to be submitted within August each year.\n\nAnnual filing (Form P.N.D. 50): to be submitted within 150 days from the end of the accounting period.\u00a0<\/span><\/p>

\"\"<\/p>

Which types of juristic persons are required to pay corporate income tax ?<\/b><\/h2>

For certain organizations or groups of companies registered as juristic persons, there are specific criteria for paying corporate income tax. Filing corporate income tax properly ensures that the company operates in compliance with the law. Companies that file taxes accurately and transparently gain trust and credibility from clients, investors, and financial institutions.\n\nThe types of juristic persons required to pay corporate income tax include:\u00a0<\/span><\/p>

1.Juristic persons established under Thai law, such as limited companies,<\/b> public limited companies, limited partnerships, and registered ordinary partnerships.\u00a0<\/span><\/p>

2.Juristic persons established under foreign law<\/b> These include businesses operating in Thailand, those conducting business both in Thailand and abroad, entities engaged in transportation connected with Thailand, and those earning income from Thailand without actually operating a business in the country. This also covers entities that transfer or remit profits abroad but receive income from Thailand, such as fees, royalties, interest, and dividends.\u00a0<\/span><\/p>

3.<\/b>3.Joint Venture.<\/b> It refers to a collaboration between two or more parties to conduct a specific business or project without merging their entities, while each party maintains its own legal status. The cooperation is formed for the purpose of generating profit and may involve various combinations such as company-to-company, company-to-juristic partnership, juristic partnership-to-juristic partnership, or even between a juristic person and an individual or group of persons.<\/span><\/p>

4.<\/b>Businesses engaged in commercial or profit-making activities<\/b> established by foreign governments, foreign government agencies, or other juristic persons incorporated under the laws of those foreign countries.\u00a0<\/span><\/p>

5.<\/b>Juristic persons approved by the Director-General,<\/b> authorized by the Minister, and published in the Government Gazette: recognized as a company or juristic partnership under the Revenue Code.<\/span><\/p>

6.<\/b>Non-profit foundations or associations that engage in activities generating income <\/b>this includes foundations with income (excluding public charitable organizations) and associations with income (excluding public charitable organizations).\u00a0<\/span><\/p>

Which types of juristic persons are exempt from corporate income tax?<\/b><\/h2>

Entities exempt from<\/span>corporate income tax are divided into two main groups:<\/em> Entities exempt by status: These include<\/em> Thai government agencies (ministries, bureaus, departments), government organizations, cooperatives, and other juristic persons established under Thai law.Entities granted special exemptions under the law:<\/em><\/span> \u00a0<\/b>These include companies promoted by the Board of Investment (BOI), companies exempted under international cooperation agreements between Thailand and other countries, and companies from countries that have a double taxation treaty with Thailand (subject to the conditions specified in the treaty).\u00a0<\/span><\/p>

Where can corporate income tax returns be filed?<\/b><\/h2>

There are two ways to file corporate income tax returns: filing at the Revenue Department in person or filing online.\u00a0<\/span><\/p>

1.Filing at the Revenue Department in person<\/b><\/p>

For filings in Bangkok: returns can be submitted at the branch of the Revenue Department where the company\u2019s headquarters is located.<\/span>For filings in other provinces: returns can be submitted at the local Revenue Department office, which can be located using the following method.\u00a0<\/span><\/p>

1.1 For juristic persons and individuals whose domicile or registration is in that province, <\/span>or to find the nearest local Revenue Department office, visit: <\/span>https:\/\/www.rd.go.th\/<\/span><\/a><\/span><\/p>

1.2 Local branches of the Revenue Department have<\/span>sub-branches in each district or area. Returns can be filed at the district office or local sub-district office <\/span>where the company\u2019s headquarters is located. You can also consult the staff for additional information.\u00a0<\/span><\/p>

2.Filing online\u00a0<\/b><\/p>

\u00a0Step 1: Register to access the e-Filing system<\/strong><\/p>

If you do not yet have an account<\/strong><\/p>

  1. Go to the Revenue Department\u2019s website : https:\/\/efiling.rd.go.th<\/span><\/li>
  2. Click \u201cRegister\u201d to create a user account.<\/span><\/li>
  3. Enter the company\u2019s information, such as the 13-digit tax identification number, company name, and responsible person\u2019s details.<\/span><\/li>
  4. Set a password and save the information to access the system.<\/span><\/li><\/ol>

    If you already have an account<\/b><\/p>