The key forms and requirements are as follows:
- Withholding Tax (PND 3, 53)- transactions - submitted to the Revenue Department by the 15th of every month
- Value Added Tax (PP 30)- submitted to the Revenue Department by the 7th every month
- Withholding Tax Return (PND 54)
- Mid-Year Tax Return (PND 51)
- Annual Tax Return (PND 50) - due within 6 months of your accounting year-end.
- Withholding tax summary (PND 1)
- Social Security (SPS 1-10)- submitted by the 20th of every month
- Withholding Tax Certificate (BIS 50)
- Provident Fund management
- Workman's Compensation
Written by Stuart Blott, General Manager, FCA (Thailand) - Member of the Sutlet Group.