ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
What is PND.51 and who has to file it?
Short answer
PND.51 is the half-year corporate income tax return. A Thai company with a full 12-month accounting period files it within two months after the end of the first six months of that period, paying tax on an estimated half-year profit.
Most companies estimate the full-year net profit and pay tax on half of it. Listed companies, banks and certain other entities file on actual half-year results instead. Newly incorporated companies whose first accounting period is shorter than 12 months are outside the requirement for that first period — but the exemption applies to the period, not to the company, so the second year is normally in scope.
The penalty structure is what makes this return worth care: under the Revenue Code, if the estimate is understated by more than 25% of the actual full-year profit without reasonable cause, a surcharge of 20% applies to the shortfall of tax. Build the estimate from actual half-year figures plus a documented forecast, keep the working papers, and revisit it if the second half turns out far stronger than planned. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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