News No.   : 2/2007

Date              : 8 November 2006

Subject        : The Revenue Department grants an additional filing extension for mid-year Personal Income Tax Return, Value Added Tax Return, Specific Business Tax Return, and Stamp Duty Return for the areas affected by floods.

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                         The Revenue Department previously extended filing deadline for taxpayers living in areas affected by floods in the central region. Since many areas continue to be affected by floods, the Revenue Department grants an additional filing extension for the following types of returns for taxpayers that fall under the jurisdiction of every district of Singburi, Angthong, Ayutthaya, Chainat, Uthai Thani Area Revenue Office:

                          1.  Mid-year Personal Income Tax Return (P.N.D. 94) for the taxable year 2006, normally filed by 30 September 2006, to be extended to 30 November 2006. If taxes due are 3,000 baht or more and taxpayers wish to make install payments according to Section 64(1) of the Revenue Code, taxpayers are qualified make the second install payment before 31 December 2006 and the third install payment before 31 January 2007.

                          2.  Withholding Tax (P.N.D. 1, P.N.D. 2, P.N.D. 3, P.N.D. 53, P.N.D. 54) for taxable month of September 2006, normally filed by 7 October 2006 and for taxable month of October 2006, normally filed by 7 November 2006, to be extended to 30 November 2006.

                          3.  Value Added Tax (P.P. 36) for taxable month of September 2006, normally filed by 7 October 2006 and for taxable month of October 2006, normally filed by 7 November 2006, to be extended to 30 November 2006.

                          4.  Value Added Tax (P.P. 30) for taxable month of September 2006, normally filed by 15 October 2006, and for taxable month of October 2006, normally filed by 15 November 2006, to be extended to 30 November 2006.

                          5.  Specific Business Tax (P.T. 40) for taxable month of September 2006, normally filed by 15 October 2006 and for taxable month of October 2006, normally filed by 15 November 2006, to be extended to 30 November 2006, except the sale of immovable properties according to Section 91/2(6) of the Revenue Code which must be filed before the regular payment due date.

                          6. Stamp Duty (A.S. 4a, A.S. 4b) for the following tax periods to be extended to 30 November 2006: