ภ.ง.ด.50 (PND 50)
Annual corporate income tax return · แบบแสดงรายการภาษีเงินได้บริษัทหรือห้างหุ้นส่วนนิติบุคคล
Also written as Por Ngor Dor 50, PND.50, CIT 50, ภงด50, ภงด 50, ภงด.50
Last reviewed 28 September 2026
ภ.ง.ด.50 is the annual corporate income tax return on which a company or juristic partnership reports its profit for the accounting period and pays the tax due. It must be filed within 150 days after the end of every accounting period, even in a year with no income, and online filers currently get 8 more days.
The return rests on the financial statements, which the Revenue Code requires to be examined and certified by an auditor, so the audit has to be finished before the tax deadline. Filing late costs a fine of 1,000 baht if up to 7 days late and 2,000 baht after that, plus a surcharge of 1.5% per month on any unpaid tax.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed through the Revenue Department’s e-filing system at efiling.rd.go.th; the blank form and filing instructions are published on rd.go.th. |
| When it is due | Within 150 days of the accounting year end (online: Within 158 days). See the calendar |
| Source | Revenue Department, ภ.ง.ด.50/52/55 filing and late-filing penalties (Thai) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
PND 50 is part of annual audit. What Thai firms publish for that work: 4,000 to 50,000 a year (baht), every figure linked to the firm that published it on the annual audit price page.
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