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ภ.ง.ด.51 — half-year corporate income tax return (section 67 bis)

FoxDocs fills in the original “ภ.ง.ด.51 — half-year corporate tax” form online for free: you answer cards with hints, the site writes your data into the official PDF, and you download the completed form.

Authority: Revenue Department of Thailand (กรมสรรพากร).

Who files: A company or juristic partnership in Thailand.

Filling the document

Let's fill in “ภ.ง.ด.51 — half-year corporate income tax return (section 67 bis)” step by step, one group of fields at a time. Each field has a hint on what to write and where to find it. Values appear on the form right away.
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How it works

  1. 1

    Answer in the chat

    Company, period, method and amounts — one question at a time.

  2. 2

    Check the form

    Half of the profit, the tax, credits and total are calculated by code. Then continue with the assistant or finish the form yourself.

  3. 3

    Download the PDF

    Sign, stamp and file within 2 months after the first half-year.

How to fill in ภ.ง.ด.51 — half-year corporate tax: your options

FoxDocs is one of several ways. Choose the one that suits your case.

  • Official route

    Submission: Revenue office (สำนักงานสรรพากรพื้นที่สาขา) of the head-office area or online at efiling.rd.go.th. Agency: Revenue Department of Thailand (กรมสรรพากร). It publishes the form and the requirements — check them before you submit. If the agency runs its own online service, it may be the most direct way.

    Official source: https://www.rd.go.th/68605.html

  • Fill in the PDF yourself

    Download the official form and fill it in by hand or in a PDF editor. It costs nothing; you work out every field, date format and script on your own.

  • Through an agent or intermediary

    A visa agent or lawyer fills in and often submits the document for you. Their fee applies; it helps when the case is complicated or you need someone to represent you.

  • With FoxDocs

    Cards with a hint for every field, in your language, or data from a photo of a document. Every value appears in its place on the original form, the AI check points out mistakes, and you download the PDF. Free. FoxDocs does not submit the document and does not give legal advice.

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/68605.html

What this document is

ภ.ง.ด.51 is the advance corporate income tax for the first 6 months of the accounting period. A regular company pays tax on half of its estimated annual profit; listed companies, banks and finance companies pay on the actual 6-month profit.

Tax paid with ภ.ง.ด.51 is credited in the annual return ภ.ง.ด.50.

Who files and where

  • a company or juristic partnership (บริษัท, ห้างหุ้นส่วนนิติบุคคล);
  • deadline — within 2 months after the end of the first 6 months 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, phone and website; accounting period; type of filing;
  • method: estimated annual revenue and expenses, prior losses (up to 5 years), exempt profit — or the 6-month profit;
  • rate: 20%, SME scale, reduced rate or exemption; tax withheld and other credits; surcharge; total payable or overpaid;
  • signatures, auditor and bookkeeper.

What to have at hand

  • the estimate of revenue and expenses for the whole year (or 6-month statements);
  • 50 ทวิ certificates of tax withheld from the company in the first 6 months;
  • the paid-up capital — for the SME scale.

How to fill it in with FoxDocs

  1. Answer in the chat: company, period, method and amounts.
  2. FoxDocs calculates half of the profit, the tax at the chosen rate, credits and the total, and ticks the boxes.
  3. Check the PDF, sign, stamp and file.

Source

Revenue Department form and instructions: rd.go.th — ภ.ง.ด.51 รอบฯ ปี 2569. Checked 2026-10-16. This is not tax advice.

Frequently asked questions

Can I fill in ภ.ง.ด.51 — half-year corporate tax online?

Yes. FoxDocs fills in the original “ภ.ง.ด.51 — half-year corporate tax” form online for free: answer cards with hints (or add a photo of a document), check the values on the form and download the PDF. You submit it yourself: Revenue office (สำนักงานสรรพากรพื้นที่สาขา) of the head-office area or online at efiling.rd.go.th.

What is the tax rate on ภ.ง.ด.51?

Per the instructions: normally 20% of profit. SMEs (paid-up capital up to 5 million baht and sales of goods and services up to 30 million) pay 0% up to 300,000, 15% from 300,000 to 3,000,000 and 20% above.

What amount is the tax based on?

For a regular company — half of the estimated net profit for the whole year after prior-year losses and exempt profit.

What if the profit is underestimated?

If the estimate is more than 25% below the actual profit without good reason, a 20% surcharge on the shortfall applies (s. 67 ter). FoxDocs warns about it.

When is it due?

Within 2 months after the first 6 months of the accounting period: for a period starting 1 January — by 31 August.

Can withholding tax be credited?

Yes: tax withheld from the company per 50 ทวิ certificates in the first 6 months is deducted in item 5.(1).

What if a loss is expected?

Then the tax is 0: the form ticks “ขาดทุนสุทธิ” and withheld tax shows as overpaid, credited in ภ.ง.ด.50.

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