On 22 October, Thailand's Ministry of Finance signed Disaster Area Extension Notification No. 18: for the areas of four revenue branch offices in Nan, the filing and payment deadline for VAT and specific business tax for the July 2026 tax period is extended to 2 November. In the same week, the Revenue Department issued Notification No. 315 on the list of research and development service providers.
Nan Extension: Four Branches and the July Tax Period Only
The Ministry of Finance Notification on the Extension of Filing and Payment Deadlines for Taxpayers in Disaster Areas (No. 18) was signed on 22 October 2026 and posted by the Revenue Department on 29 October. Under paragraph two of Section 3 Octo of the Revenue Code, it extends deadlines for taxpayers affected by the floods in Nan, exempting them from penalties, surcharges and criminal fines. The main points are:
Areas covered: the areas of four branch offices under the Nan Area Revenue Office, namely Pua, Tha Wang Pha, Mueang Nan and Wiang Sa;
Taxes covered: value added tax (Section 83, P.P.30) and specific business tax (Section 91/10, P.T.40);
Period covered: the July 2026 tax period, originally due on 17 August (24 August for online filing), extended to 2 November 2026;
Not covered: specific business tax on the sale of immovable property for profit (Section 91/2(6)).
How It Differs from Other Flood Extensions
This notification and the flood relief measures approved by the Cabinet on 20 October are two separate arrangements:
| Item | Nan Notification No. 18 | Cabinet Flood Measures of 20 October |
|---|
| Status | Signed; posted on 29 October | Approved by the Cabinet; Ministry of Finance notification to be published separately |
| Areas | Areas of four revenue branch offices in Nan | Areas declared disaster or emergency relief areas between 1 September and 29 December |
| Taxes | VAT, specific business tax | Personal income tax, corporate income tax, withholding tax, VAT, specific business tax, stamp duty paid in cash |
| Deadline | July tax period extended to 2 November | Obligations due from 1 September to 29 December extended to 30 December |
Businesses should first check which revenue branch office covers their registered address and business premises, then determine which arrangement applies. Those outside the above branch areas must still meet the original deadlines for the July tax period; taxpayers in the four Nan branch areas who have not yet filed should complete filing and payment by 2 November.
Also This Week: List of R&D Service Providers No. 315
On 22 October, the Director-General of the Revenue Department signed the Notification on the List of Research and Development Technology and Innovation Service Providers (No. 315). Under Section 4 of Royal Decree No. 598 (2016), it adds item 804, บริษัท ออล รีเสิร์ช จำกัด (All Research Co., Ltd.), to the list, effective retroactively from 8 May 2026. For businesses that commission R&D from listed providers, the related tax incentives are subject to the provisions of the Royal Decree.
Key Points
VAT and specific business tax for the July tax period in the four Nan branch areas are extended to 2 November 2026.
Specific business tax on the sale of immovable property is not covered by the extension.
This is separate from the Cabinet's 20 October extension of six types of tax to 30 December for flood areas nationwide, which is subject to publication of the Ministry of Finance notification.
Notification No. 315 adds one R&D service provider, effective retroactively from 8 May 2026.
Z&X Insight
With the 2 November deadline approaching, businesses in the four Nan branch areas should check promptly whether their July VAT return has been filed. Businesses with premises in several provinces should assess each location according to the branch office that covers it. Z&X Accounting & Tax Outsourcing Services handle monthly bookkeeping and VAT and withholding tax filings, with each filing confirmed by the client before submission.
Sources
ประกาศกระทรวงการคลัง เรื่อง ขยายกำหนดเวลาการยื่นรายการและชำระภาษีอากรหรือนำส่งภาษีให้แก่ผู้มีหน้าที่เสียภาษีหรือนำส่งภาษีในท้องที่ที่เกิดภัยพิบัติ (ฉบับที่ 18) (Ministry of Finance Notification on the Extension of Deadlines for Filing and Payment or Remittance of Taxes for Taxpayers in Disaster Areas (No. 18)) | Ministry of Finance | 2026-10-22 | https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/mofdisaster18A.pdf
ประกาศอธิบดีกรมสรรพากร เรื่อง รายชื่อผู้รับทำการวิจัยและพัฒนาเทคโนโลยีและนวัตกรรม (ฉบับที่ 315) (Notification of the Director-General of the Revenue Department on the List of Research and Development Technology and Innovation Service Providers (No. 315)) | Revenue Department | 2026-10-22 | https://www.rd.go.th/fileadmin/user_upload/kormor/newlaw/dgr315A.pdf
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