{"id":959,"date":"2023-10-24T12:01:34","date_gmt":"2023-10-24T12:01:34","guid":{"rendered":"https:\/\/www.sunbeltasia.com?page_id=959"},"modified":"2023-10-24T12:02:04","modified_gmt":"2023-10-24T12:02:04","slug":"half-year-report-filing-pnd-51","status":"publish","type":"page","link":"https:\/\/www.sunbeltasia.com\/half-year-report-filing","title":{"rendered":"Half-Year Report Filing\u00a0(PND 51)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"959\" class=\"elementor elementor-959\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4f00f5 e-con-full e-flex e-con e-parent\" data-id=\"5a4f00f5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c8c03a elementor-widget elementor-widget-template\" data-id=\"2c8c03a\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"194\" class=\"elementor elementor-194\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4234afef e-flex e-con-boxed e-con e-parent\" data-id=\"4234afef\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3d7830 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f3d7830\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">Half-Year Report Filing\u00a0(PND 51)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a9eedc elementor-widget elementor-widget-breadcrumbs\" data-id=\"43a9eedc\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.sunbeltasia.com\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-theme-elements.min.css\"><p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www.sunbeltasia.com\/\">Home<\/a><\/span><\/span><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ac4af93 e-flex e-con-boxed e-con e-parent\" data-id=\"1ac4af93\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5d488cf3 e-con-full e-flex e-con e-child\" data-id=\"5d488cf3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42b250dd elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"42b250dd\" data-element_type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"230\" src=\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg\" class=\"attachment-large size-large wp-image-945\" alt=\"\" srcset=\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg 750w, https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing-300x92.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f440095 elementor-widget elementor-widget-text-editor\" data-id=\"7f440095\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 25-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h3>Half-Year Report Filing (PND 51) OF 2018 (2561)<\/h3><p>It will soon be time to file the semiannual tax return (HALF YEAR REPORT) or Por Ngor Dor 51 (PND 51) for your corporation.<br \/><br \/>If your company was registered during or before 2018 and chose the accounting period ending on December 31 then the semiannual return is due on Friday, August 31, 2018.<br \/><br \/>Any returns filed after this deadline will be subjected to fines. Sunbelt Asia Accounting clients using our monthly service can disregard this notice as your tax returns have already been taken care of by our licensed accounting team.<br \/><br \/>Please note that even if the period is less than 12 months, if your company was incorporated after January 1, 2018 the PND 51 still needs to be filed.<br \/><br \/>The Por Ngor Dor 51(PND 51) must be prepared by a licensed accountant. \u00a0The company is required to estimate annual net profit as well as tax liability and pay half of the estimated tax amount within two months after the end of the first six months of the company\u2019s accounting period.<br \/><br \/>\u201cHalf Year Tax Return (PND.51)\u201d is a prepayment calculation from the tax payable on the forecast net profit for the year.\u00a0 The prepaid tax on that net profit and pay that tax amount when submitting the PND 51. The tax paid at that time will be credited to your annual tax liability at the end of the year.<br \/><br \/>If you failed to file the half year tax return or underestimate net profits by a margin exceeding 25% of the full year net profits without reasonable cause, the company shall be liable to pay extra tax of 20% of the amount of the tax shortfall!<br \/><br \/>So it is important that the semiannual tax return is forecast as close as possible to the annual corporate net profit.<br \/><br \/>Sunbelt Asia cannot forecast net profits for your company since either you, as the Management or Director, is in a better position to know sales figures, business expenses, the cost of goods and services and business cycles.<br \/><br \/>Sunbelt Asia generally advises our accounting clients to slightly overestimate sales OR slightly underestimate total expenses since, under the Revenue Code you may under estimate profits by no more than 25% of the actual profit results. As noted earlier, if you forecast lower annual profits at the semiannual return and if, at the end of the year your profit comes out to be 25% or higher than your forecast you will be required to an extra 20% tax on the difference between forecasted and actual tax.<br \/><br \/><strong>Standard Rate<\/strong><br \/>Unless Thailand registered companies are entitled to reduced rates of corporate income tax because of specific reasons, they are subject to the standard rate of corporate income tax, as follows.<br \/><br \/>For a Company or Partnership that has a registered Capitalization of more than 5 million Baht, the corporate tax is a flat rate of 20%<\/p><table class=\"table table-hover\"><tbody><tr><td class=\"info\"><strong>Net Profit\u00a0Amount (Baht)<\/strong><\/td><td class=\"info\"><strong>2018<\/strong><\/td><\/tr><tr><td>All net profits over 1 baht<\/td><td>20%<\/td><\/tr><\/tbody><\/table><p><strong>Small and Medium Enterprises<\/strong><\/p><p>Companies\u00a0that qualify as an\u00a0SMEs\u00a0are entitled to the following reduced\u00a0rates\u00a0of corporate tax.<\/p><p>For the 2018 financial year onwards, the qualifications for an SME are\u00a0that\u00a0the company has paid up Capitalization of no more than 5 million Baht at the end of its accounting period\u00a0<u>and<\/u>\u00a0has Gross Annual Revenue of no more than Baht 30 million Baht for the\u00a0accounting period.<br \/><br \/><\/p><table class=\"table table-hover\"><tbody><tr><td class=\"info\"><strong>Net Profit\u00a0Amount (Baht)<\/strong><\/td><td class=\"info\"><strong>2018<\/strong><\/td><\/tr><tr><td>1 \u2013 300,000 THB Net Profit<\/td><td>Exempt<\/td><\/tr><tr><td>300,001 \u2013 3,000,000 THB Net Profit<\/td><td>15%<\/td><\/tr><tr><td>3,000,001 and over<\/td><td>20%<\/td><\/tr><\/tbody><\/table><p><strong>If you wish Sunbelt Asia\u2019s licensed accountants to prepare and sign the PND 51 we will need the following:<\/strong><\/p><ol start=\"1\" type=\"1\"><li>Expected expenses and income for your corporation for the entire year of 2018. If your company is expected to have no income, please let us know.<\/li><li>Actual sales and expenses figures for the first 6 months of the year (Jan 2018 \u2013 June 2018)<\/li><li>Estimated income and expenses for July 2018 &#8211; December 2018.<\/li><li>Be sure to include your salary, service fees to Sunbelt, rental expenses and other expenses and the receipts issued under the company name and company registration address.<\/li><li>If your business is cyclical don\u2019t forget to project higher or lower than expected sales later in the year.<\/li><li>Copy PND.50 of 2017 (2560) that you have submitted to Thai Revenue Department.<\/li><\/ol><p><strong>The process for preparing the PND 51:<\/strong><\/p><p>1. You give us the forecast six months figures (July to Dec 2018).<\/p><p>2. We will follow up on missing information or additional information.<\/p><p>3. Sunbelt Asia accountants prepare the tax return form, inform you of the tax due, and send it back to you for approval and signing. We will not file the mid-year tax return without receiving written approval from you.<\/p><p>4. Upon approval, we will ask you to give us a corporate check (a personal check is not acceptable by the Revenue Office) payable to the Revenue Office equal to the amount of the tax due \u2013 or no check if your forecast was a net loss.<\/p><p>5. Sunbelt Asia submits the PND 51 to the Thai Revenue Department no later than August 31, 2018.<\/p><p>Sunbelt Asia\u2019s fee for this service is\u00a0<strong>4,601.00 Baht (7% VAT included)<\/strong>. Be sure to let us know early on so that we have time to prepare the report.\u00a0<strong>This price is guaranteed until August 7, 2018 as any requests after that will be considered urgent work and will incur a higher fee.<\/strong><br \/><strong>Sunbelt Asia does not guarantee nor is responsible for the accuracy or inaccuracy of your profit forecast which is used as the base to calculate your semiannual or yearend tax payment.<\/strong><\/p><p>In order to proceed with Sunbelt Asia processing and filing your PND 51 mid-year tax report please pay\u00a0<strong><u>4,601.00 Baht (net)<\/u><\/strong>\u00a0as attached invoice to Sunbelt Asia either\u00a0by cash, credit card (we will accept credit card only if you come to our office in person) or check transfer to our account via ATM (in Thailand) or by Bank Wire Transfer.<\/p><p><strong>Account Information:<\/strong><br \/><strong>Account Name:<\/strong><br \/><strong>Account Number:<\/strong><br \/><strong>Receiving Bank:<\/strong><br \/><strong>Bank Address:<\/strong><br \/><strong>Swift code:<\/strong><\/p><p>If you pay by credit card, we will charge 3% for the Government fee (PND 1, 2, 3, 53, 54, P.P. 30, 36, Social Fund, corporate income tax and local tax (por.thor.40))<\/p><p>If payment is made by check, ATM transfer or Bank Wire transfer, please be aware that\u00a0we will\u00a0not be responsible for any transfer fee penalties occurring if the payment is delayed and deadlines are not met. Please understand that we cannot advance any tax payments or penalties.<\/p><p>Kindly scan and send us the transfer slip\/bank wire transfers via email. \u00a0Or fax to us, please mark it for the Accounting Department.<\/p><p>Please do not hesitate to contact our Customer Service team in the Accounting Department at Sunbelt Asia any time between 09.30 a.m. and 6.00 p.m., Monday to Friday (Not including public holidays) if you have any further questions.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a9f18e5 elementor-align-center elementor-widget elementor-widget-global elementor-global-197 elementor-widget-button\" data-id=\"1a9f18e5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27ab6a03 e-con-full e-flex e-con e-child\" data-id=\"27ab6a03\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-142e51c elementor-widget elementor-widget-template\" data-id=\"142e51c\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"953\" class=\"elementor elementor-953\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77fd8ae1 e-flex e-con-boxed e-con e-child\" data-id=\"77fd8ae1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a068511 elementor-widget elementor-widget-heading\" data-id=\"4a068511\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Thailand Annual Audit\nReturn Filings<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11a8374e elementor-nav-menu--dropdown-none elementor-widget elementor-widget-nav-menu\" data-id=\"11a8374e\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.sunbeltasia.com\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-nav-menu.min.css\">\t\t\t<nav class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-background e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-11a8374e\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-988\"><a href=\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\" class=\"elementor-item\">Half-Year Report Filing\u00a0(PND 51)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-audit-filing\" class=\"elementor-item\">Annual Audit Filing\u00a0(PND 50)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-986\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-workmen-compensation-fund-filing\" class=\"elementor-item\">Annual Workmen Compensation Fund Filing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-985\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-personal-income-tax-filing\" class=\"elementor-item\">Annual Personal Income Tax Filing\u00a0(PND 90 and PND 91)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-984\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-summary-of-withholding-tax-filing\" class=\"elementor-item\">Annual Summary of Withholding Tax Filing\u00a0(PND 1kor)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-11a8374e\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-988\"><a href=\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\" class=\"elementor-item\" tabindex=\"-1\">Half-Year Report Filing\u00a0(PND 51)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-987\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-audit-filing\" class=\"elementor-item\" tabindex=\"-1\">Annual Audit Filing\u00a0(PND 50)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-986\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-workmen-compensation-fund-filing\" class=\"elementor-item\" tabindex=\"-1\">Annual Workmen Compensation Fund Filing<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-985\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-personal-income-tax-filing\" class=\"elementor-item\" tabindex=\"-1\">Annual Personal Income Tax Filing\u00a0(PND 90 and PND 91)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-984\"><a href=\"https:\/\/www.sunbeltasia.com\/annual-summary-of-withholding-tax-filing\" class=\"elementor-item\" tabindex=\"-1\">Annual Summary of Withholding Tax Filing\u00a0(PND 1kor)<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ded4f62 elementor-widget elementor-widget-template\" data-id=\"ded4f62\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"160\" class=\"elementor elementor-160\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-101e2f2e e-con-full e-flex e-con e-child\" data-id=\"101e2f2e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c0fc3a2 elementor-widget elementor-widget-image\" data-id=\"4c0fc3a2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/contact\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"470\" height=\"235\" src=\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/box-contactus-new.jpg\" class=\"attachment-large size-large wp-image-159\" alt=\"box-contactus-new\" srcset=\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/box-contactus-new.jpg 470w, https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/box-contactus-new-300x150.jpg 300w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6800900b elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"6800900b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cef8777 elementor-widget elementor-widget-template\" data-id=\"3cef8777\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"156\" class=\"elementor elementor-156\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-679a3845 e-con-full e-flex e-con e-child\" data-id=\"679a3845\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4827d9a9 elementor-widget elementor-widget-heading\" data-id=\"4827d9a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter Sign-Up<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78652cb4 elementor-widget elementor-widget-text-editor\" data-id=\"78652cb4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"ctct-form-text\" data-qe-id=\"form-description\">Get Business Listing and latest offers from Sunbelt Asia in your inbox.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed1df7f elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"1ed1df7f\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.21.0 - 24-04-2024 *\/\n.elementor-button.elementor-hidden,.elementor-hidden{display:none}.e-form__step{width:100%}.e-form__step:not(.elementor-hidden){display:flex;flex-wrap:wrap}.e-form__buttons{flex-wrap:wrap}.e-form__buttons,.e-form__buttons__wrapper{display:flex}.e-form__indicators{display:flex;justify-content:space-between;align-items:center;flex-wrap:nowrap;font-size:13px;margin-bottom:var(--e-form-steps-indicators-spacing)}.e-form__indicators__indicator{display:flex;flex-direction:column;align-items:center;justify-content:center;flex-basis:0;padding:0 var(--e-form-steps-divider-gap)}.e-form__indicators__indicator__progress{width:100%;position:relative;background-color:var(--e-form-steps-indicator-progress-background-color);border-radius:var(--e-form-steps-indicator-progress-border-radius);overflow:hidden}.e-form__indicators__indicator__progress__meter{width:var(--e-form-steps-indicator-progress-meter-width,0);height:var(--e-form-steps-indicator-progress-height);line-height:var(--e-form-steps-indicator-progress-height);padding-right:15px;border-radius:var(--e-form-steps-indicator-progress-border-radius);background-color:var(--e-form-steps-indicator-progress-color);color:var(--e-form-steps-indicator-progress-meter-color);text-align:right;transition:width .1s linear}.e-form__indicators__indicator:first-child{padding-left:0}.e-form__indicators__indicator:last-child{padding-right:0}.e-form__indicators__indicator--state-inactive{color:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-inactive [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-inactive-secondary-color,#fff)}.e-form__indicators__indicator--state-inactive object,.e-form__indicators__indicator--state-inactive svg{fill:var(--e-form-steps-indicator-inactive-primary-color,#c2cbd2)}.e-form__indicators__indicator--state-active{color:var(--e-form-steps-indicator-active-primary-color,#39b54a);border-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-active-secondary-color,#fff)}.e-form__indicators__indicator--state-active object,.e-form__indicators__indicator--state-active svg{fill:var(--e-form-steps-indicator-active-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed{color:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator--state-completed [class*=indicator--shape-]:not(.e-form__indicators__indicator--shape-none){background-color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator__label{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a)}.e-form__indicators__indicator--state-completed .e-form__indicators__indicator--shape-none{color:var(--e-form-steps-indicator-completed-primary-color,#39b54a);background-color:initial}.e-form__indicators__indicator--state-completed object,.e-form__indicators__indicator--state-completed svg{fill:var(--e-form-steps-indicator-completed-secondary-color,#fff)}.e-form__indicators__indicator__icon{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);font-size:var(--e-form-steps-indicator-icon-size);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;overflow:hidden;margin-bottom:10px}.e-form__indicators__indicator__icon img,.e-form__indicators__indicator__icon object,.e-form__indicators__indicator__icon svg{width:var(--e-form-steps-indicator-icon-size);height:auto}.e-form__indicators__indicator__icon .e-font-icon-svg{height:1em}.e-form__indicators__indicator__number{width:var(--e-form-steps-indicator-padding,30px);height:var(--e-form-steps-indicator-padding,30px);border-width:1px;border-style:solid;display:flex;justify-content:center;align-items:center;margin-bottom:10px}.e-form__indicators__indicator--shape-circle{border-radius:50%}.e-form__indicators__indicator--shape-square{border-radius:0}.e-form__indicators__indicator--shape-rounded{border-radius:5px}.e-form__indicators__indicator--shape-none{border:0}.e-form__indicators__indicator__label{text-align:center}.e-form__indicators__indicator__separator{width:100%;height:var(--e-form-steps-divider-width);background-color:#babfc5}.e-form__indicators--type-icon,.e-form__indicators--type-icon_text,.e-form__indicators--type-number,.e-form__indicators--type-number_text{align-items:flex-start}.e-form__indicators--type-icon .e-form__indicators__indicator__separator,.e-form__indicators--type-icon_text .e-form__indicators__indicator__separator,.e-form__indicators--type-number .e-form__indicators__indicator__separator,.e-form__indicators--type-number_text .e-form__indicators__indicator__separator{margin-top:calc(var(--e-form-steps-indicator-padding, 30px) \/ 2 - var(--e-form-steps-divider-width, 1px) \/ 2)}.elementor-field-type-hidden{display:none}.elementor-field-type-html{display:inline-block}.elementor-field-type-tel input{direction:inherit}.elementor-login .elementor-lost-password,.elementor-login .elementor-remember-me{font-size:.85em}.elementor-field-type-recaptcha_v3 .elementor-field-label{display:none}.elementor-field-type-recaptcha_v3 .grecaptcha-badge{z-index:1}.elementor-button .elementor-form-spinner{order:3}.elementor-form .elementor-button>span{display:flex;justify-content:center;align-items:center}.elementor-form .elementor-button .elementor-button-text{white-space:normal;flex-grow:0}.elementor-form .elementor-button svg{height:auto}.elementor-form .elementor-button .e-font-icon-svg{height:1em}.elementor-select-wrapper .select-caret-down-wrapper{position:absolute;top:50%;transform:translateY(-50%);inset-inline-end:10px;pointer-events:none;font-size:11px}.elementor-select-wrapper .select-caret-down-wrapper svg{display:unset;width:1em;aspect-ratio:unset;fill:currentColor}.elementor-select-wrapper .select-caret-down-wrapper i{font-size:19px;line-height:2}.elementor-select-wrapper.remove-before:before{content:\"\"!important}<\/style>\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"156\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"1ed1df7f\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Sunbelt Asia\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\t<strong>*<\/strong> Email\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Subscribe<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Half-Year Report Filing (PND 51) OF 2018 (2561) It will soon be time to file the semiannual tax return (HALF YEAR REPORT) or Por Ngor Dor 51 (PND 51) for your corporation. If your company was registered during or before 2018 and chose the accounting period ending on December 31 then the semiannual return is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":945,"parent":925,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd<\/title>\n<meta name=\"description\" content=\"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok&#039;s most trusted legal services provider, Sunbelt Asia\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd\" \/>\n<meta property=\"og:description\" content=\"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok&#039;s most trusted legal services provider, Sunbelt Asia\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/\" \/>\n<meta property=\"og:site_name\" content=\"Sunbelt Asia\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-24T12:02:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"230\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/\",\"url\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/\",\"name\":\"Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd\",\"isPartOf\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg\",\"datePublished\":\"2023-10-24T12:01:34+00:00\",\"dateModified\":\"2023-10-24T12:02:04+00:00\",\"description\":\"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok's most trusted legal services provider, Sunbelt Asia\",\"breadcrumb\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage\",\"url\":\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg\",\"contentUrl\":\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg\",\"width\":750,\"height\":230},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.sunbeltasia.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Half-Year Report Filing\u00a0(PND 51)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.sunbeltasia.com\/#website\",\"url\":\"https:\/\/www.sunbeltasia.com\/\",\"name\":\"Sunbelt Asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.sunbeltasia.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.sunbeltasia.com\/#organization\",\"name\":\"Sunbelt Asia\",\"url\":\"https:\/\/www.sunbeltasia.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.sunbeltasia.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/logo1.png\",\"contentUrl\":\"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/logo1.png\",\"width\":384,\"height\":119,\"caption\":\"Sunbelt Asia\"},\"image\":{\"@id\":\"https:\/\/www.sunbeltasia.com\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd","description":"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok's most trusted legal services provider, Sunbelt Asia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/","og_locale":"en_US","og_type":"article","og_title":"Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd","og_description":"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok's most trusted legal services provider, Sunbelt Asia","og_url":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/","og_site_name":"Sunbelt Asia","article_modified_time":"2023-10-24T12:02:04+00:00","og_image":[{"width":750,"height":230,"url":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/","url":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/","name":"Bangkok Half-Year Report Filing | Accounting Services | Sunbelt Asia Co., Ltd","isPartOf":{"@id":"https:\/\/www.sunbeltasia.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage"},"image":{"@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage"},"thumbnailUrl":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg","datePublished":"2023-10-24T12:01:34+00:00","dateModified":"2023-10-24T12:02:04+00:00","description":"Do you know the regulations on half year reporting? Stay on top of the lastest regulations with Bangkok's most trusted legal services provider, Sunbelt Asia","breadcrumb":{"@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.sunbeltasia.com\/half-year-report-filing\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#primaryimage","url":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg","contentUrl":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/top_social_fund_contributions_filing.jpg","width":750,"height":230},{"@type":"BreadcrumbList","@id":"https:\/\/www.sunbeltasia.com\/half-year-report-filing\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.sunbeltasia.com\/"},{"@type":"ListItem","position":2,"name":"Half-Year Report Filing\u00a0(PND 51)"}]},{"@type":"WebSite","@id":"https:\/\/www.sunbeltasia.com\/#website","url":"https:\/\/www.sunbeltasia.com\/","name":"Sunbelt Asia","description":"","publisher":{"@id":"https:\/\/www.sunbeltasia.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.sunbeltasia.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.sunbeltasia.com\/#organization","name":"Sunbelt Asia","url":"https:\/\/www.sunbeltasia.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.sunbeltasia.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/logo1.png","contentUrl":"https:\/\/www.sunbeltasia.com\/wp-content\/uploads\/2023\/10\/logo1.png","width":384,"height":119,"caption":"Sunbelt Asia"},"image":{"@id":"https:\/\/www.sunbeltasia.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/pages\/959"}],"collection":[{"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/comments?post=959"}],"version-history":[{"count":0,"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/pages\/959\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/pages\/925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/media\/945"}],"wp:attachment":[{"href":"https:\/\/www.sunbeltasia.com\/wp-json\/wp\/v2\/media?parent=959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}