Foreign companies carrying on business in Thailand, whether as a branch or an office must apply for tax identification number from the Revenue Department. An application form (Lor Por 10.3) together with other relevant documents such as a copy of the company’s registration license, house registration, etc., shall be submitted to the Area Revenue Office within 60 days from the date of registration or operation.

Moreover, all companies whether a Thai or foreign which carries on business in Thailand must submit the corporate income tax returns and payments twice a year:

  1. The half year tax return must be submitted (Corporate Income Tax PND 51 form) within two months after the end of the first six months. The amount of tax due shall be half of the entire year projection of the company’s annual net profit.
  2. The annual tax return (Corporate Income Tax PND 50 form) must be submitted within 150 days after the closing date of its accounting period.

Contact MSNA for further assistance in filing your half year corporate income tax return and annual corporate income tax return in Thailand.