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Thai Government Organization
Revenue Department
Revenue Department
Revenue Department
International Financial Reporting Standards (IFRSs)
IFRS Overview
The IFRS Foundation is a not-for-profit, public interest organization established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
IFRS Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
Find our more : IFRS - Home
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📢 PND.51 Filing Deadline September 2026
PND.51 is Thailand's half-year corporate income tax return. Companies must estimate their net profit for the first six months and file it with the Revenue Department. Incorrect profit estimates may result in additional tax, surcharges, and penalties.