The month
What you send us by which day, what we file on which day, and the exact fine if the first one slips.
| Day | Who | What happens |
|---|---|---|
| 2 | you | Your documents reach us — Receipts, sales invoices, bank statements and any payroll change. Paper, photo or file — we do not mind which. |
| 3 | us | Entry and matching |
| 5 | us | The query list — Anything we cannot match. Usually three to six items. |
| 6 | you | Answer the query list — One working day. |
| 7 | us | Withholding tax filed — PND.1, PND.3, PND.53statutory deadline |
| 15 | us | VAT filed — PP.30, and social security submittedstatutory deadline |
| 25 | us | Payslips to you — If we run your payroll. |
| 28 | us | Your one-page monthly summary — Cash in, cash out, what changed, what to watch. |
Between the 5th and the 15th we are filing. We answer urgent things and we will be slower on everything else. If you need to talk about something that is not a deadline, the 16th to the end of the month is when you will get our full attention.
Annual, on top of the month
| Within 150 days of year end | PND.50, the annual corporate return |
|---|---|
| Within 2 months of the first half-year end | PND.51, the half-year estimate |
| AGM within 4 months of year end | Financial statements approved, then filed with the DBD |
| Before the AGM | An independent CPA audits the statements. Not us. |
If the 2nd slips
Rates last checked: 6 August 2026
| What was late | Fine | Surcharge on tax due |
|---|---|---|
| Withholding return (PND.1/3/53), filed within 7 days late | ฿100 | 1.5% per month |
| Withholding return, more than 7 days late | ฿200 | 1.5% per month |
| VAT return (PP.30), within 7 days late | ฿300 | 1.5% per month |
| VAT return, more than 7 days late | ฿500 | 1.5% per month |
| VAT understated | up to 2× the shortfall as a penalty | 1.5% per month |
| Social security contribution late | — | 2% per month |
| Financial statements filed late with the DBD | fines rise with the delay, and the directors are personally liable | — |
The surcharge is calculated per month or part of a month, and it does not stop. A ฿40,000 VAT liability filed four months late costs roughly ฿2,400 in surcharge on top of the fine. Which is why we ask for your documents on the 2nd, and why we charge ฿500 when they arrive on the 9th — the alternative is that this table becomes yours.