# What is P.N.D.51 (ภ.ง.ด.51)?

Country: Thailand

P.N.D.51 is the half-year corporate income tax return. It is filed and paid within two months after the first six months of the accounting period, usually on half of the estimated profit for the full year.

## How P.N.D.51 (ภ.ง.ด.51) works in Thailand

Some companies, such as listed companies, pay on the actual result for the first six months instead. The Revenue Department allows a 25% margin of error on the estimate and charges a surcharge beyond it, so Finn asks you before it estimates. The tax paid is credited against P.N.D.50.

Source: https://www.rd.go.th/english/6044.html

## Related terms

- [P.N.D.50 (ภ.ง.ด.50)](https://accounts-os.com/th/glossary/pnd50-thailand)
- [Corporate Income Tax (Thailand)](https://accounts-os.com/th/glossary/corporate-income-tax-thailand)