Corporate Income Tax Certificate (PND.50) RD-PND50

Certified annual corporate income tax filing — required for BOI, tenders, and foreign joint ventures.

Who

Thai juristic persons (Co.Ltd, PLC, partnership)

Gov Fee

Free at RD; service fee for proxy filing

Timeline

timing is assessed on your documents

Authority

Revenue Department (rd.go.th)

Legal Basis

Revenue Code, Sections 65–76 (corporate income tax)

Eligibility

Active Thai juristic person
Filed within 150 days of fiscal year-end

Required Documents

Company affidavit
Authorized director ID
Power of attorney
Audited financial statements

Procedure

Power of attorney
Submit at RD area office
Receive certified PND.50
Translate + legalize

Fee Structure

Bundle with DBD affidavit and audited FS for complete corporate-credibility set.

Cross-Border Notes

Foreign banks and BOI typically require last 3 years of PND.50 + audited FS.

Related Translation & Legalization

Thai official letters used abroad need MoJ-registered translation, MFA Consular legalization, and destination-embassy attestation — iLC handles the full stack in one package.

Post-Service Policy

If a document is rejected due to a defect in our drafting, translation, or certification, we redo and resubmit at no extra service fee (government fees excluded). This is service responsibility, not a guarantee of any official outcome.

In-Depth Guide: Corporate Income Tax Certificate (PND.50) (RD-PND50)

Corporate Income Tax Certificate (PND.50) is delivered under iLC's SSO, Labor, Revenue and Driving-Licence Letters practice, combining MoJ-certified translation, MFA legalization, embassy liaison, and Thai government filing under one project manager. Every case is handled by a NAATI-accredited translator, a Thai Notarial Services Attorney, and a dedicated case coordinator.

Thai employment and residency come with a constant stream of official letters and certifications: Social Security Office (SSO) Section 33 / 39 / 40 contribution certificates, SSO 1-10 employment history, Ministry of Labor employment welfare certificate, Revenue Department PND.90/91/50 tax filings, PP.20 VAT registration certificate, driving-licence conversions (1949 IDP, 1968 IDP, foreign-licence exchange), and Department of Land Transport DL renewal for Thais abroad. iLC handles each request end-to-end: authenticated request letter to the authority, in-person filing, MoJ translation, notarial certification and courier delivery worldwide. These letters are frequently required by foreign banks for KYC, immigration authorities for source-of-funds evidence, and overseas insurance companies for policy underwriting.

Why choose iLC for Corporate Income Tax Certificate (PND.50)

With more than 15 years of practice, iLC covers every embassy in Bangkok and both MFA offices (Chaengwattana and Chiang Mai). We operate a two-tier QA review and refund the service fee if a document is rejected due to a defect in our translation or certification — government fees and officer discretion excluded.

How Corporate Income Tax Certificate (PND.50) is Processed

Check the current instructions of the relevant authority and the receiving organisation before following these steps; requirements can differ by case.

1) Request letter drafting
Bilingual request letter aligned to the authority's standard template.
2) Authority filing
In-person filing with signed authorisation from the applicant.
3) Certificate issuance
timing is assessed on your documents depending on document type.
4) Translation and notarisation
Certified English translation and NSA notarisation.
5) MFA + embassy chain
For use overseas, MFA legalization plus destination-embassy stamp.
6) International courier delivery
DHL / FedEx tracked shipment worldwide.

Documents & Requirements for Corporate Income Tax Certificate (PND.50)

This is a starting checklist, not a universal requirement. Confirm the current documents with the relevant authority for your case.

Passport / Thai ID copy
Power of Attorney for authority filings
Prior employment or tax filing data
Purpose statement (immigration, KYC, insurance)
Preferred delivery address
Payment of official fees

Real-World Use Cases: Corporate Income Tax Certificate (PND.50)

These are possible situations, not records of completed client work or promises of an outcome.

Foreign KYC evidence

SSO 1-10 employment history for opening overseas bank account.

Immigration source-of-funds

Revenue PND.91 tax return translated and notarised for visa application.

Driving-licence conversion

Thai licence converted to UK, EU or Australian licence with MFA + embassy chain.

Foreign licence exchange in Thailand

Foreign licence exchanged for Thai 5-year licence at Department of Land Transport.

Alternative Paths for Corporate Income Tax Certificate (PND.50)

Availability, timing and acceptable documents depend on the authority and the specific application.

Option	Pros	Cons
Simple certificate	Fastest (3 days)	Cannot be used overseas without MFA + embassy
Certificate + notarial	Accepted by most banks and insurers	Cannot be used for civil-registry filings
Full chain (MFA + embassy)	Universally accepted	timing is assessed on your documents end-to-end

FAQs about Corporate Income Tax Certificate (PND.50)

คำถามที่พบบ่อย

Can I request SSO letters after resignation?

Yes; SSO retains employment history for many years and issues certificates on request.

Does the Thai licence conversion require a driving test overseas?

It depends on the destination — the UK often accepts direct exchange, whereas the USA requires a test in most states.

Can Revenue Department letters be issued in English?

Only the receipt and certificate; a certified translation is needed for the return itself.

Is the 1949 IDP still valid?

Yes for the 100+ countries that have not ratified the 1968 convention; both may be needed for extended overseas driving.

Points to check

Before you proceed: Corporate Income Tax Certificate (PND.50)

“Before proceeding with Corporate Income Tax Certificate (PND.50), check names across documents and confirm the receiving authority's requirements to avoid incomplete submissions.”

Thai Law & Accounting Services Co., Ltd.

ทีมข้อมูลบริการ

Scope to assess

Service tier	Fees
เอกสารเดี่ยว / Single doc	Ask our team for a quote
แปล + Notary / Translation + Notary	Ask our team for a quote
MFA legalization	Ask our team for a quote
Embassy chain / สถานทูต	Ask our team for a quote

Workflow

01Review documents and the receiving authority's requirements
02Assess scope, fee, and timing for the specific case
03Process the documents and coordinate any further certification
04Check completeness and deliver by the agreed method

Before submission

For Corporate Income Tax Certificate (PND.50), confirm names, document types, and the receiving authority's current requirements before starting. Timing and fees depend on each case.

Please confirm current requirements with the receiving authority

Free quote — LINE @THAIL · Tel 092-0170000

Company registration and corporate documents

Explore the site

คำถามที่พบบ่อย

What is Corporate Income Tax Certificate (PND.50)?

Corporate Income Tax Certificate (PND.50) — Certified annual corporate income tax filing — required for BOI, tenders, and foreign joint ventures.

Who is this for?

Thai juristic persons (Co.Ltd, PLC, partnership)

Fees and timeline?

Free at RD; service fee for proxy filing; timing is assessed on your documents

Legal basis?

Revenue Code, Sections 65–76 (corporate income tax)

Issuing authority?

Revenue Department (rd.go.th)

Required documents?

Company affidavit; Authorized director ID; Power of attorney; Audited financial statements

Procedure steps?

Power of attorney; Submit at RD area office; Receive certified PND.50; Translate + legalize

How are fees structured?

Bundle with DBD affidavit and audited FS for complete corporate-credibility set.

Cross-border notes?

Foreign banks and BOI typically require last 3 years of PND.50 + audited FS.

Rejection policy?

If rejection is due to a defect on our side, we redo and resubmit at no extra service fee (government fees excluded).