On 28 August 2020, the Thailand government approved an extension of the deadlines for the payment of the new land and building tax, which was introduced with effect from 1 January 2020. Previously extended to the end of August 2020 from the standard end of April deadline, an additional two-month extension has been provided in response to the COVID-19 pandemic, including for taxpayers seeking to pay installments. As such, the deadline for the first installment is 31 October 2020, the deadline for the second installment is 30 November 2020, and the deadline for the third installment is 31 December 2020.