Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
PND.50 — Annual Corporate Income Tax Return
Annual corporate income tax return filed by Thai juristic persons (private limited, public limited, partnerships, branches of foreign companies).
When Used
Within 150 days of fiscal year end.
Who Files
Thai juristic persons.
Fee & Logistics
No filing fee
Filing-day acknowledgment
Revenue Office; e-Filing portal
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Audited financial statements
- Adjustment schedules
- Transfer Pricing Disclosure Form (if turnover ≥ THB 200m)
Field-by-Field Walkthrough
Tax ID
Corporate Tax ID.
Fiscal year end
End date of accounting period.
Net profit / loss
Taxable net profit.
Common Mistakes
- Late filing — 200% surcharge for negligence + interest
- Missing Transfer Pricing Disclosure Form attachment
Legal Basis
Revenue Code §65, §68
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
Professional Legal Assistance
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