On Apr. 25, TAI SA Tax revised corporate income tax return forms.
TAI SA Tax, TAI KH Tax made changes to the 2024 corporate income tax return forms.
Follows TAI GVT Apr. 2025 reminded taxpayers re income tax filing period, #251957.
Changes to Forms
Tax return forms have been amended following revisions to the Act for development of small and medium enterprises, and the repeal of the Regulations governing tax preferences for quarantine leave of severe pneumonia with novel pathogens.
Revisions relate to R&D expenses for SMEs, salary deductions for new/existing staff.
Effectiveness
The tax filing deadline is extended to Jun. 30, 2025, and businesses must submit supporting documents and CPA reports to their local tax offices by Jul. 31, 2025.
Alternatively, supporting documents can be uploaded to the e-filing system by Jul. 30, 2025, and the success of the upload should be verified through the official site.
