Land and Building Tax Payment Extensions

On August 28th, 2020, the Ministry of Interior (MOI) empowered local administrations to grant additional deadline extensions for remitting payment of the new land and building tax. After the Land and Building Tax Act took effect on January 1st, 2020, the first payments would have been due at the end of April 2020. However, a previous announcement from the Ministry of Interior extended the deadline to August 31st, 2020. 

Deadline extensions will be granted according to the local authority’s discretion. On August 28th, further to the MOI’s announcement, the Bangkok Metropolitan Administration (BMA) granted a two month extension to the land and building tax payment deadline for the Bangkok metropolitan area. The new deadline for tax payments is October 31st, 2020.

For taxpayers paying in installments, the following deadlines will apply:

The MOI has also extended deadlines for taxpayers to file an objection to the tax assessment of their respective property. Under normal circumstances, taxpayers may lodge an objection within 30 days of receipt of the tax assessment notification; however, local administrations may now grant extensions to the filing deadline on a case-by-case basis. 

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