What is P.N.D.51 and how much do I pay?
P.N.D.51 is the half-year corporate tax return. It is due within two months after the first six months (31 August for a calendar year), usually on half of the profit you estimate for the full year.
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Detailed Explanation
## What it is
A prepayment of corporate income tax for the current year. It is credited against the annual P.N.D.50.
## How much
Most companies pay on half of the estimated full-year profit. Some companies, such as listed companies, pay on the actual six-month result. The Revenue Department allows a 25% margin of error on the estimate and charges a surcharge if the estimate falls short by more.
## When
Within two months after the first six months: 31 August for a calendar year. Online filing gives 8 more days.
## How AccountsOS helps
Finn shows the six-month result from your ledger and asks you before it estimates the full year.
Source: https://www.rd.go.th/english/6044.html
Real-World Examples
Steady business
Expected full-year profit 2 million baht. P.N.D.51 is worked out on 1 million baht.
Common Mistakes to Avoid
- Estimating far below the real result
- Forgetting to credit P.N.D.51 on P.N.D.50
Frequently Asked Questions
Do new companies file P.N.D.51?
Ask your accountant: the rule turns on the length of the accounting period.
Practical Tips
- Revisit the estimate after a strong first half.
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