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Q1005. When are PND.50 and PND.51 due?
Answered by the NYC Visa & Translation accounting and tax team
PND.50, the annual corporate return, is due within 150 days of the last day of the accounting period under section 68, filed with audited financial statements. PND.51, the half-year return, is due within two months of the end of the first six months under section 67 bis. Internet filing generally carries an extension under the Ministry of Finance notification in force at the time. Ask our Thai accounting team to review your position by phone, LINE or email before you file.
Based on the Revenue Code, the Accounting Act B.E. 2543 and related law as at August 2026. General information only, not advice on a specific matter — verify with the Revenue Department (rd.go.th) before acting.
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Related questions
Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- Department of Consular Affairs — document legalisation— Ministry of Foreign Affairs
- Immigration Bureau — visas, 90-day reporting, TM.30— Immigration Bureau
- Department of Provincial Administration — civil & family registration— Department of Provincial Administration
- Lawyers Council of Thailand — Notarial Services Attorneys— Lawyers Council of Thailand
- Office of the Council of State — Thai law database— Office of the Council of State
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