Tax
What happens when a Thai tax deadline falls on a holiday
Facts checked against the sources on · Updated · Sources
When the last day for filing and paying a Revenue Department return falls on a Saturday, a Sunday or a government holiday, you may file on the next working day without a penalty or surcharge, on paper (Revenue Department order ป.117/2545) and online alike, and an extended date moves the same way. Social security contributions due on the 15th may also be paid on the next working day without a fine. The Revenue Department follows the government's holidays, not the banks'.
The normal dates#
| Return | On paper | Online |
|---|---|---|
| ภ.พ.30 (PP.30), VAT | By the 15th of the next month | By the 23rd of the next month |
| ภ.ง.ด.1, 2, 3, 53 and 54 (PND), withholding tax | By the 7th of the next month | By the 15th of the next month |
| ภ.ง.ด.1ก (PND.1ก), the year's salaries | By the end of February of the next year | By 8 March |
| ภ.ง.ด.2ก (PND.2ก), the year's interest and dividends | By the end of January of the next year | By 8 February |
| สปส.1-10 and the social security contributions | By the 15th of the month after the contributions were deducted | Paid through e-Payment: 7 more working days after the 15th |
- The Revenue Department's online dates come from the Ministry of Finance's announcement No. 7 on internet filing (as amended by Nos. 8 and 9), for returns due from 1 February 2567 (2024) to 31 January 2570 (2027).
- ภ.ง.ด.1 and ภ.ง.ด.1ก are filed electronically; paper filing needs a letter giving the reason.
- The 7 extra working days for contributions paid through the Social Security Office's e-Payment cover the wage months January 2568 (2025) to December 2572 (2029), under the Labour Ministry's announcement.
- Late social security contributions carry a surcharge of 2% a month.
Which days move a deadline#
The Revenue Department, on paper. Order ป.117/2545, item 1: when the last day for filing a tax return, a withholding return or a remittance form "falls on an official non-working day, the day work resumes after it is the last day of the period", following Civil and Commercial Code s.193/8, "without any penalty or surcharge".
The Revenue Department, online. The Director-General's announcements on internet filing (No. 106 for ภ.ง.ด.1, 2 and 3, No. 111 for ภ.ง.ด.53 and No. 115 for ภ.พ.30) accept filings every day, "without excepting government holidays", and when the last day is a government holiday the return may be filed on the next working day.
Extended dates move too. Under ป.117/2545 item 2(2), a date the Minister of Finance extended, such as the online dates of announcement No. 7 or a disaster extension, also moves to the next working day without a penalty or surcharge. A date the Director-General extended (item 2(1)) moves without a penalty, but the surcharge runs from the original date.
The government's holidays, not the banks'. The Revenue Department's tax calendars of 2567 to 2569 move deadlines by the government's holidays, substitution days included: 7 April 2568 (the substitution day for Chakri Day), and 16 April 2568, a government-only substitution day for Songkran on which the banks were open.
The Social Security Office. Its answers to "what if the 15th, the day contributions are due, is a government holiday": "pay the contributions on the next working day", and "you can pay on the next working day without a fine".
Real examples#
| Case | Normally due | File by |
|---|---|---|
| ภ.ง.ด.1 for November 2568, on paper | Sunday 7 December 2568 | Monday 8 December 2568 |
| Withholding returns for October 2568, online | Saturday 15 November 2568 | Monday 17 November 2568 |
| ภ.พ.30 for October 2568, online | Sunday 23 November 2568 | Monday 24 November 2568 |
| An online filing due on the 23rd (the e-Filing site's own example) | Sunday 23 April 2566 | Monday 24 April 2566 |
| A return due on 15 April 2568 | Tuesday 15 April 2568 (Songkran), with 16 April a government substitution day | Thursday 17 April 2568 |
| A withholding return due on 7 December 2569 | Monday 7 December 2569 (the substitution day for Father's Day) | Tuesday 8 December 2569 |
The first three dates are stated by the Ministry of Finance itself in its announcement No. 17 (the southern floods of 2568), which wrote the original deadlines as the next working day.
In Panya#
Panya keeps the government's public holidays, their substitution days and the special days the cabinet declares for the whole country, and shows the due date moved, with the date it moved from, for social security and ภ.ง.ด.1 on a posted payroll run and the social security report, and on the ภ.พ.36 page; disaster extensions follow the company's province or Revenue Department office. See tax in Panya, the manual's tax calendar and holidays in payroll.
FAQ#
The 7th is a Saturday: when is ภ.ง.ด.3 due?#
On the next working day, Monday if it is not a government holiday, without a penalty or surcharge (order ป.117/2545). Filed online, the date is the 15th, which moves the same way when it falls on a holiday.
Can I file online on a holiday?#
Yes. Internet filing is accepted "without excepting government holidays", and when the last day is a government holiday you may file on the next working day.
Do bank holidays or government holidays count?#
The Revenue Department follows the government's holidays. 16 April 2568 was a government substitution day while the banks were open, and its tax calendar still moved the deadline of 15 April 2568 to 17 April 2568.
What if an extended date falls on a holiday?#
A date the Minister of Finance extended, such as the online date or a disaster extension, also moves to the next working day without a penalty or surcharge (order ป.117/2545 item 2(2)).
Social security is due on the 15th, a holiday: when do I pay?#
On the next working day, without a fine, as the Social Security Office answers. Paying later than that carries a surcharge of 2% a month.
Sources#
- Revenue Department order ป.117/2545 on deadlines falling on non-working days
- Director-General's announcement No. 106 on filing ภ.ง.ด.1, 2 and 3 online (Revenue Department)
- Director-General's announcement No. 111 on filing ภ.ง.ด.53 online (Revenue Department)
- Director-General's announcement No. 115 on filing ภ.พ.30 online (Revenue Department)
- Ministry of Finance announcement No. 7 on internet filing, as amended by Nos. 8 and 9 (Revenue Department)
- Ministry of Finance disaster extensions (Revenue Department)
- The tax calendar (Revenue Department)
- The tax calendar for December 2569 (Revenue Department)
- Questions on internet filing (Revenue Department e-Filing)
- Revenue Department order ท.ป.4/2528, consolidated
- Instructions of the ภ.ง.ด.1ก form (Revenue Department)
- Value added tax (Revenue Department, English)
- FAQ 621: contributions due on a holiday (Social Security Office)
- Instructions of the สปส.1-10 form (Social Security Office)
This guide is general information from the sources above, as they read on the day they were checked. It is not legal or tax advice: rules change, so check the sources, or ask an accountant, before you rely on it.