Does a Thai company pay tax during the year?

Yes. Within two months after the first six months of its accounting period, it files a half-year return (PND 51) and pays half of its estimated tax for the year. The full-year return (PND 50) follows within 150 days of year-end. Estimates far below the final figure can bring a surcharge (confirm with your specialist).

Accounting and tax filing

Source: Corporate Income Tax, The Revenue Department, Thailand