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.51 — Mid-Year Corporate Income Tax Estimate
Mid-year tax-estimate filing by Thai juristic persons, paying half of estimated annual tax. Under-estimation by more than 25% can trigger penalty.
When Used
Within 2 months from end of first 6 months of fiscal year.
Who Files
Thai juristic persons.
Fee & Logistics
No filing fee
Acknowledgment on filing
e-Filing portal; Revenue Office
Filing Method
- Online via e-Filing
Required Documents
- Half-year financial summary
- Tax estimate calculation
Field-by-Field Walkthrough
Tax ID
Corporate Tax ID.
Estimated annual profit
Best-estimate profit for full year.
Common Mistakes
- Under-estimating by >25% — surcharge 20% of the underestimated tax
Legal Basis
Revenue Code §67 bis
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
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful