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Thailand Provides Further Withholding and VAT Return Filing Extensions Due to COVID-19

20 May 2021

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Approved Changes

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Thailand

The Thai Revenue Department has announced a further extension of the deadlines for certain return filings due to COVID-19. It was previously provided that for income tax withholding and VAT returns due in February to June 2021, the deadlines are extended from the 15th day of the following month to the last business day of the following month. This extension is now also provided for withholding and VAT returns due in July 2021 and August 2021, with the deadlines extended to 30 July 2021 and 31 August 2021, respectively. For the extensions to apply, all returns must be filed electronically.