Articles | Updated 21 October 2026
Monthly tax calendar for PP.30, PND forms and social security
There are three dates to remember each month. The 7th is the last day for PND.3 and PND.53 on paper. The 15th is the last day for PP.30 on paper, for social security contributions, and for PND.1, PND.3 and PND.53 filed online. The 23rd is the last day for PP.30 filed online. All dates fall in the month after the sale or payment.
Filing date for each form
- PND.1, tax withheld from staff salaries: must be filed online by the 15th. Paper is allowed only when electronic filing is impossible, with a letter to the Director-General explaining why
- PND.3, tax withheld when paying individuals such as rent or service fees: paper by the 7th, online by the 15th
- PND.53, tax withheld when paying companies or partnerships: paper by the 7th, online by the 15th
- PP.30, value added tax for VAT registered businesses: paper by the 15th, online by the 23rd
- Social security contributions, form SSO 1-10: by the 15th
Why online filing gets 8 more days
A Ministry of Finance announcement gives 8 more days after the due date when you file and pay through the Revenue Department e-Filing system. It applies from 1 February 2024 to 31 January 2027. After that, check whether it has been renewed.
If the last day falls on a holiday, check the date shown on the Revenue Department e-Filing site that month. Do not wait until the last day, because the system is often slow then.
Social security
Employers deduct the employee contribution from wages, add the same amount as the employer share, and pay it with form SSO 1-10 by the 15th of the next month. If you file and pay through the Social Security Office online system, check the extension and its conditions at sso.go.th.
Which months you must file
- PP.30 must be filed every month even with no sales. Not filing brings a fine even when no tax is due.
- PND.1, PND.3 and PND.53 are filed only in months when you paid and withheld tax.
- Social security contributions are paid every month you have insured employees.
What to prepare before the due date
- PP.30: all sales and purchase tax invoices for the month, including credit and debit notes
- PND.3 and PND.53: payee names, tax IDs, amounts paid and the withholding certificates you issued
- PND.1 and social security: the closed payroll for the month
How to do it in the app
In GORINY, the PP.30 page and the withholding tax page add up the figures from your sales documents, purchase bills and recorded expenses, and create the file for filing. PND.1 and social security come from the payroll run on the Business plan. Always check the figures against the real documents before you file.
Frequently asked questions
- Is filing PP.30 online on the 20th in time?
- Yes. While the extension applies, online filing is open until the 23rd. On paper it must be in by the 15th.
- I paid no rent or service fees this month. Do I file PND.3?
- No. PND.3 and PND.53 are filed only in months when tax was withheld.
- What happens if I file late?
- There is a fine, plus a surcharge of 1.5 percent per month on the tax due. If you are not ready near the deadline, filing on time and then filing an additional return later usually costs less.
Sources
Checked against official announcements on 21 October 2026
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