About the document
- Who files:
- A company or juristic partnership in Thailand
- Where to submit:
- Revenue office (สำนักงานสรรพากรพื้นที่สาขา) of the head-office area or online at efiling.rd.go.th
- Authority:
- Revenue Department of Thailand (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Business tax: VAT, withholding, corporate
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/67858.html
What this document is
ภ.ง.ด.50 is the annual income tax return of a company or juristic partnership. Book profit is adjusted under the Revenue Code, tax is calculated on the result, and tax paid with ภ.ง.ด.51 and withheld at source is deducted.
It is filed together with audited financial statements.
Who files and where
- a company or juristic partnership;
- deadline — within 150 days after the end of the accounting period (instructions);
- where — the Revenue office of the head-office area or online at efiling.rd.go.th.
What the form asks
- tax ID, name, address, contacts, period, status, related parties and activities;
- statement totals: revenue, cost of sales, other income and expenses, selling and administrative expenses;
- tax adjustments: non-deductible expenses, exempt income, prior-year losses;
- rate, credits, surcharge, total payable or overpaid, refund request, director’s statement, auditor and bookkeeper.
What to have at hand
- the audited annual statements and the auditor’s report;
- 50 ทวิ certificates of tax withheld and the ภ.ง.ด.51 receipt;
- the calculation of non-deductible expenses and prior losses (attachments).
How to fill it in with FoxDocs
- Answer in the chat: company, statement totals and adjustments.
- FoxDocs calculates taxable profit, the tax, credits, surcharge and total.
- Statement breakdowns and the balance sheet (items 3–9) are completed by the accountant; check the PDF, sign and file.
Source
Revenue Department form and instructions: rd.go.th — ภ.ง.ด.50 รอบฯ ปี 2568. Checked 2026-10-16. This is not tax advice.