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.
Transfer Pricing Disclosure Form
Form attached to PND.50 for companies with annual revenue THB 200m+ and related-party transactions, disclosing transactions and arm's-length application under Revenue Code Amendment Act (No. 47) B.E. 2561 (2018).
When Used
Annually with PND.50 corporate tax return.
Who Files
Companies meeting threshold.
Fee & Logistics
No filing fee
Filed with PND.50
e-Filing portal alongside PND.50
Filing Method
- Online via e-Filing
Required Documents
- Related-party transaction list
- Transfer-pricing analysis
- Comparable benchmarks
Field-by-Field Walkthrough
Tax ID
Corporate Tax ID.
Total related-party transactions
Aggregate.
Common Mistakes
- Skipping Disclosure Form thinking related-party transactions are immaterial — the form is required at entity-revenue threshold
Legal Basis
Revenue Code Amendment Act (No. 47) B.E. 2561 (2018)
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.
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