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Late Tax Filing Penalty Calculator

Calculate surcharge (1.5%/month) and criminal fines for late filing of PP.30, PND.1/3/53, PND.50, PND.51, and Social Security forms.

Tax Form Type

PP.30 Case

Tax Amount Due (THB)

THB

Filing Deadline

Actual Filing Date

Calculation based on Revenue Code Sec. 89 and SSF regulations. Actual amounts may vary — consult your accountant or the relevant authority.

Penalty Reference Table

Tax Form	Surcharge	Criminal Fine
PP.30 (VAT)	1.5%/month	≤7 days = ฿300 / >7 days = ฿500
PND.1 (WHT salary)	1.5%/month	฿200
PND.3 (WHT individual)	1.5%/month	฿200
PND.53 (WHT juristic)	1.5%/month	฿200
PND.50 (CIT annual)	1.5%/month	฿2,000
PND.51 (CIT mid-year)	1.5%/month	฿2,000
SSF Form (Social Sec.)	2%/month	None

Surcharge is capped at the full tax amount. Partial months count as a full month. Actual assessment may vary by officer's discretion.

This tool provides estimates based on published penalty rates. The Revenue Department and SSF may exercise discretion in actual assessments. Always verify with the relevant authority or a licensed accountant/tax advisor.