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Thailand Extends 8-Day Grace Period for Electronic Filing and Payment

31 December 2020

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Approved Changes

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Thailand

The Thai Revenue Department has published an announcement from the Ministry of Finance concerning an extension of the 8-day grace period (extension) provided for electronic filing and payment. The Revenue Department has been providing the 8-day extension to promote the adoption of e-filing and payment since 2012, which was to expire on 31 January 2021. This has now been extended for an additional three years for the period 1 February 2021 to 31 January 2024. The 8-day extension is available for various tax purposes, including personal income tax, corporate income tax, withholding tax, VAT, specific business tax, and the transfer...