Every filing date in one calendar

Pick a month to see the monthly tax filings, annual filings and social security contribution dates your business needs to meet.

• PND 1/2/3/53/54 — Withholding tax: day 8 of each month (For income paid in the previous month)
• PP 36 — VAT on services from abroad: day 8 of each month (Only in months with payments to overseas service providers)
• PP 30 — VAT return: day 15 of each month (For VAT-registered businesses)
• PT 40 — Specific business tax: day 15 of each month (For businesses subject to specific business tax)
• SSO 1-10 — Social security contributions: day 15 of each month (5% from employer and employee)
• PND 1 Kor — Annual payroll withholding summary: annual filing (Covers the previous year; due by the end of February)
• PND 90/91 — Annual personal income tax: annual filing (For owners and directors)
• PND 50 — Annual corporate income tax: annual filing (Within 150 days of the year end (31 Dec year end = 30 May))
• SorBorChor 3 — File financial statements with DBD: annual filing (Within one month of shareholder approval (AGM by 30 April))
• PND 51 — Half-year corporate income tax: annual filing (Estimated profit for the year, within two months after the half-year)
• PND 94 — Half-year personal income tax: annual filing (For income under sections 40(5)-(8); filed July–September)
• YEAR END — Year-end closing and stock count: annual filing (Prepare documents for the auditor (not a filing deadline))