# What is P.N.D.50 (ภ.ง.ด.50)?

Country: Thailand

P.N.D.50 is the annual corporate income tax return. A company or juristic partnership files it and pays the tax within 150 days of the last day of its accounting period.

## How P.N.D.50 (ภ.ง.ด.50) works in Thailand

The deadline comes from Section 68 of the Revenue Code. The audited financial statements are filed with the return. Tax paid with P.N.D.51 during the year is credited against the P.N.D.50 bill. AccountsOS does not submit P.N.D.50 to the Revenue Department.

Source: https://www.rd.go.th/english/37764.html

## Related terms

- [P.N.D.51 (ภ.ง.ด.51)](https://accounts-os.com/th/glossary/pnd51-thailand)
- [Corporate Income Tax (Thailand)](https://accounts-os.com/th/glossary/corporate-income-tax-thailand)
- [Financial statements filing (DBD)](https://accounts-os.com/th/glossary/financial-statements-dbd-thailand)