Timeline for Submission of Specific Business Tax Returns

For businesses subject to specific business tax, the tax return should be submitted within the period specified by the Revenue Department.

• Registered specific business tax operators are obliged to file their tax returns and pay their taxes using Form Por Thor 40 (Form P.T. 40), which details the type of business, total income, specific business tax amount, and an additional 10% local tax on the specific business tax.
• Tax returns should be filed monthly by the 15th of the following month, whether or not any income was generated during that month.
• If the calculated tax for any tax month is less than 100 baht, the business operator is not required to pay tax for that month. However, they are still obliged to file their tax return as usual.

There are 2 types form of tax return.

• Specific Business Tax return as per the Revenue Code or form Por Thor 40
• Attachment to the form Por Thor 40 for businesses with multiple business locations that have been approved to file and pay their specific business tax together, or Form Por Thor 40 attachment

Business operators must submit Form Por Thor 40, along with any tax payments (if any), at the following locations:

• In Bangkok, submissions should be made at:
  
  • The local (district) branch office of the Revenue Department where the business premises are located.
  • Any other location designated by the Director-General of the Revenue Department as a place to file returns and pay taxes.
• In other provinces, submissions should be made at the area branch office of the Revenue Department (District / Sub-District) where the business premises are located.
  
  • In other provinces, submissions should be made at the area branch office of the Revenue Department (District / Sub-District) where the business premises are located.

     The Revenue Department currently allows filing of tax returns and tax payments through their website.

Data updated on November 16, 2020

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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