Legal ways to reduce corporate tax?

Five main levers: (1) BOI exemption, (2) SME first THB 300K at 0%, (3) capex deductions 100–200%, (4) R&D deduction 200%, (5) charitable donations 2x. We tailor by industry.

Is mid-year PND.51 required for every company?

Yes, for every company with a full-year cycle. Exempt in the first year if 25% triggers 20% penalty.

Does Transfer Pricing apply to small companies?

TP Disclosure Form + Documentation are compulsory only for revenue > THB 200M/year. Below that, we recommend a Local File as protective evidence.

e-Filing vs paper — what's the difference?

e-Filing (RD Prep) grants +8 days to file and +8 to pay = 30 days total. Paper is 15 business days only. We file everything via e-Filing.

Tax Planning & Corporate Filing

วางแผนภาษี & ยื่นภาษีนิติบุคคล · § Tax

Quick Answer

Corporate tax planning + PND.50 (annual) + PND.51 (mid-year) + Personal PND.90/91 with Transfer Pricing Disclosure Form for companies over THB 200M revenue — from THB 8,500/filing.

Timeline: PND.51 due within 2 months after mid-year · PND.50 within 150 days after fiscal year-end · Personal PND.90/91 by 31 March.

Official fee: No filing fee. CIT 20% flat (or SME staggered: 10% on THB 300K–3M). Personal 5–35% progressive. Surcharge 1.5%/month, capped at 200%.

Legal Basis

Revenue Code §65, 66, 67 (CIT), §68-bis (mid-year PND.51), §91/2 (SBT), §40 (Personal). SME CIT reduction: 20% on capital ≤ THB 5M, exempt on first THB 300,000 profit.

Who Needs This

Companies filing annual PND.50/51 · executives seeking tax optimisation · BOI holders (must file CIT return even when exempt) · high-net-worth personal returns (PND.90/91).

Required Documents

CPA-signed financial statements
12-month VAT purchase/sales reports
WHT reports PND.1/3/53
Personal tax deduction evidence (RMF/SSF/insurance)
Transfer Pricing Disclosure Form (companies with related parties)

Common Pitfalls

Missing PND.51 mid-year filing → THB 2,000 fine + 20% surcharge on tax due
Incomplete TP documentation → RD applies its own Arm's Length adjustment
BOI exempt but skipping PND.50 → §68 breach = THB 2,000 fine + BOI revocation risk
Charitable deduction exceeding 10% of pre-donation profit cap

Typical Use-cases

SME optimising the first THB 300K exempt threshold
BOI company at year 3 starting to pay tax
Executive salary > THB 3M/year
MNC with transfer pricing to parent company

FAQ

Legal ways to reduce corporate tax?: Five main levers: (1) BOI exemption, (2) SME first THB 300K at 0%, (3) capex deductions 100–200%, (4) R&D deduction 200%, (5) charitable donations 2x. We tailor by industry.
Is mid-year PND.51 required for every company?: Yes, for every company with a full-year cycle. Exempt in the first year if < 12 months registered. Estimate FY profit and pay half — under-estimation by > 25% triggers 20% penalty.
Does Transfer Pricing apply to small companies?: TP Disclosure Form + Documentation are compulsory only for revenue > THB 200M/year. Below that, we recommend a Local File as protective evidence.
e-Filing vs paper — what's the difference?: e-Filing (RD Prep) grants +8 days to file and +8 to pay = 30 days total. Paper is 15 business days only. We file everything via e-Filing.