Half-Year Personal Income Tax Return e- Filing Deadline Extended

By Monnapak Siritaworajan - Payroll Manager 

Individuals who have received income under section 40 (5) – (8) of the Revenue Code are liable to report income earned during January - June and pay taxes via filing a half-year personal income tax return (PND 94 form).

There are no obligations to submit and pay taxes via filing PND 94 for taxpayers who receive income from the sources listed below:-

  • Employment income
  • Income from freelancing work
  • Income from Goodwill
  • Income from interest and dividends

Filing Deadline of PND 94 for 2021

0n 7 September 2021, the Thai Revenue Department announced the extension of the deadline for the filing of PND 94 and below is the filing schedule for Year 2021.

Tax return Filing Due Date

Extended Due Date


Paper filing E-filing
Half-year personal income tax (PND 94) 30 September 2021 8 October 2021 30 December 2021

The entitlement for the extension of the tax return filing and payment is for internet submissions only.

For the following cases, no extension for filing of the return and payment of tax shall be granted;

  • Taxpayers who make an additional tax submission via the internet after submitting a tax return in a paper form.
  • Taxpayers who submit their tax return via the Internet and subsequently submit an additional return in paper form.

Any filings of tax returns made after the due date, which do not comply with the filing extension conditions shall result in a penalty and surcharges.

Late filing Penalty & Surcharge

A surcharge of 1.5% per month on the amount of tax due (capped at the amount of tax to be paid) and a late filing penalty will be imposed.  

Are Thai Annual Personal Income Tax Filings Still Required?

Individuals still have on obligation to report their full year income (January – December) and pay additional taxes or claim a tax refund via filing their Thai annual tax return (PND 90 form) at the end of year. The tax already paid via filing a mid-year personal income tax return (PND 94) can be used as a credit against their total annual tax liability.