What is PND 51❓

What is PND 51❓

In paying corporate income tax, it must be paid twice a year, which is the middle of the year and at the end of the year. Por.Dor. 51 is the corporate income tax return for half of the accounting period, which is 6 months. will be in the middle of the year to estimate the net profit according to the listing

P.N.D.51 must use the net profit (loss) in taxation if filed as a document. can be submitted by the end of August of each year and by September 2 of every year, but if filing online Will be able to extend for another 8 days. Those who have to submit PND. are:

- Companies or juristic partnerships that are required to provide estimates of net profit or net loss

- Listed company Commercial banks under the law on commercial banking or finance company securities company or credit foncier companies under the law on finance business Securities business and credit foncier businesses or juristic companies or partnerships Paying tax on net profit (net loss) in the first half of the year

In calculating income tax for filing a P.N.D. 51 can be calculated as follows.

1. Calculate half of the estimated net profit.

Companies using this method are general companies, trading business, manufacturing business, service business, SME STart Up.

2. Calculate the net profit of the first half of the accounting period.

Companies that use this method are:

• Companies listed on the Stock Exchange of Thailand. Commercial banks under the law on commercial banking or finance company securities company or credit foncier companies No need to attach a statement of financial status and withholding tax certificate

• Company or juristic partnership According to the announcement of the Director-General of the Revenue Department regarding income tax under Section 67 bis (2) of the Revenue Code. The statement of financial status and the statement of financial status reviewer's letter must also be attached.

In the event that the filing is past the specified period The juristic person must pay a late filing penalty in accordance with the following criteria. If submitting the form after the period of not more than 7 days, a fine of 1,000 baht, and if submitting a form after the period of 7 days has passed, a fine of 2,000 baht will be charged. There is also a case of additional money, which can be calculated from this formula.

1) Submit the return no later than 2 days late, pay an additional fee of 0.1% of the tax payable.

2) If the return is filed more than 2 days but not later than 7 days, pay an additional fee of 0.5% of the tax payable.

3) If the return is filed past the due date of more than 7 years onwards, an additional payment of 1.5% per month of the tax payable shall be paid. until the surcharge reaches 20% of the tax. In addition, criminal fines and surcharges cannot be expenditures for calculating corporate income tax.

In the case of late filing as mentioned above, there are cases of missing filings. That is, if any juristic person submits a 25% deficit tax without reasonable grounds, it will be liable by paying an additional 20 percent of the lack of tax.

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