The company was incorporated in February 2025 and its registered accounting period ends on December 31, the same as my friend’s company. My friend’s company is preparing to file the half-year corporate income tax return by the end of August 2025, and he told me I must also do the same. Do I have to submit the half-year tax return for 2025 as well?
Panwa: Under Thai tax law, a company is required to prepare and submit a half-year corporate income tax return (PND.51) only after it has completed a full 12-month accounting period. In your company’s case, there is no requirement to file the half-year tax return for 2025. Your company will be required to file its first half-year tax return for the accounting period ending December 31, 2026.
Related topic:
Half-year corporate income tax filing – click here
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