Welcome to RSM Focus 2021/1 – RSM Thailand’s Online Newsletter, sent to all our clients and contacts. RSM Focus articles relate to consulting services that we provide in addition to possible legislative changes that may arise from time, and which may be of interest. If you have any queries that you would like to raise with respect to this publication, please contact us on [email protected]

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).
 
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Tax Filing Extensions & Social Security Reduction Extended for 2021
By Monnapak Siritaworajan, Payroll Manager 
 
Owing to the COVID-19 Pandemic, the Thai Revenue Department announced a further extension for E-tax filings for the months of August 2021 – November 2021. This is to encourage use of the online system for the filing and payment of taxes. 
 
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Downsizing as a Result of The Covid-19 Crisis - Your Liabilities
 
As a result of COVID-19 pandemic crisis, many businesses are reviewing costs and one of the measures under consideration may include reduction of the workforce.  In accordance with Thai Labour Laws, making staff redundant owing to financial reasons 
 
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