Accounting, tax & payroll
Business tax: which CIT, VAT and withholding returns?
Required returns depend on entity type, VAT status, income, payment recipients and accounting period. Start by distinguishing PND.50/51 corporate tax, PP.30 for VAT registrants and withholding returns appropriate to each recipient and payment. Tax filing is separate from DBD financial-statement submission. We review evidence and agree scope before work; expense deductions, input VAT and refunds are not guaranteed.
Where should your business tax review begin?
| Situation | Starting records | Decision point |
|---|---|---|
| Not VAT registered | Revenue by business type and threshold-crossing date | Check taxable versus exempt activities before applying the THB 1.8 million threshold |
| VAT registered with no sales | Input/output VAT reports and expense records | Check PP.30 filing obligations; no sales may still involve input VAT |
| Paying a service supplier | Contract, recipient type and payment date | Assess PND.3 versus PND.53 and withholding conditions; do not apply one rate to all payments |
| Accounting year-end approaching | Trial balance, adjustments and tax already paid | Separate annual tax from DBD statement filing and confirm each deadline |
Official sources and information limits
- Revenue Department: VAT and registration
- Revenue Department: corporate income tax
- Revenue Department e-Filing: current filing calendar and online conditions
Reviewed 8 October 2026 · General information, not entity-specific advice. Confirm entity type, accounting period and announcements applicable when filing. Audit and tax outcomes cannot be guaranteed.
Work we accept
- Compute and file half-year corporate tax (PND.51) and annual tax (PND.50)
- Assess and file PP.30 and PND.1/3/53 withholding returns for the payment and recipient type
- Review deductible expenses and adjusting items
- Prepare VAT refund claims
- Transfer-pricing disclosure preparation for groups above the threshold
- Advise on records for a tax audit
What we do not do
- Guaranteeing the tax outcome — the Revenue Department decides
- Tax planning with intent to evade tax
- Signing returns on the business owner's behalf
Documents to prepare
- Monthly financial statements and trial balance
- Input and output tax invoices and receipts
- Bank transfer slips and expense evidence
- Contracts, rent and utility receipts
- Payroll register and withholding evidence
- Import-export documents (if any)
How the work proceeds
1.Verify data and classify entries
We verify tax invoices, expenses and tax-affecting items and classify them correctly before filing.
2.Compute the tax payable
We compute corporate tax, VAT and withholding tax under the Revenue Code.
3.File online with the Revenue Department
We file through the Revenue Department's e-Filing system within deadlines and keep proof of filing.
4.Track assessment and refund claims
We track assessments and VAT refund progress and report to management.
5.Prepare for a tax audit
We assemble documents and explanations if the Revenue Department audits, without guaranteeing the result.
Statutory deadlines
- PP.30: the ordinary deadline is the 15th of the following month. Check holidays and applicable electronic-filing extensions; the 23rd is not a permanent assumption.
- Monthly PND.1/3/53: the ordinary deadline is the 7th of the following month; verify the form, channel and applicable extensions.
- PND.51 for entities required to file: generally within two months after the first six months of the accounting period; check exceptions and short periods.
- Annual corporate tax PND.50 is due within 150 days of the financial year-end.
- Transfer-pricing disclosure: assess related-party status and statutory entity-revenue conditions, not group revenue alone.
Before you decide
- Late filing carries surcharges and penalties under the Revenue Code.
- Incomplete tax invoices can deny input-VAT credit.
- VAT refunds depend on legal entitlement and evidence review; timing and approval are not guaranteed.
- We do not guarantee the tax outcome — the Revenue Department decides.
Frequently asked questions
Is VAT filed monthly?
VAT registrants file PP.30 monthly even without sales. Do not automatically enter zero in every field: input VAT or carried-forward credits may exist. Check the reports and applicable filing date.
When must a business register for VAT?
For activities subject to VAT, annual revenue exceeding THB 1.8 million generally triggers registration within 30 days of exceeding the threshold. Assess exempt or mixed activities first and retain evidence of the crossing date.
What is the difference between PND.50 and PND.51?
PND.50 is the annual return based on actual results. PND.51 is an interim return for entities required to file; the calculation may use estimated annual profit or actual half-year profit depending on entity type. Check exceptions instead of assuming one method.
How long does a VAT refund take?
It depends on officer review. We prepare complete documents but do not guarantee a timeframe.
Which expenses are deductible?
Expenses incurred for revenue, supported by evidence and not prohibited under the Revenue Code. We review item by item.
Is transfer-pricing disclosure required?
Assess statutory related-party relationships and entity revenue for the period. High revenue alone does not establish the disclosure obligation. Provide ownership structure and intercompany transactions for assessment.
How does the office help during a tax audit?
We prepare documents and explanations, coordinate with officers and report to management, without guaranteeing the outcome.
How are tax-service fees quoted?
In writing after surveying scope and the number of returns to file; no fixed price before seeing the work.
Related services
Other accounting areas
Next step
Send the documents you hold and the work type. The accounting team will survey scope, document volume and statutory deadlines, then quote in writing before work begins. We do not guarantee the tax outcome — the Revenue Department decides.
Contact the office