diff --git a/examples/platforms/utils/mac_frame.cpp b/examples/platforms/utils/mac_frame.cpp
index 7a3272832..b9ef7e333 100644
--- a/examples/platforms/utils/mac_frame.cpp
+++ b/examples/platforms/utils/mac_frame.cpp
@@ -39,7 +39,7 @@ bool otMacFrameDoesAddrMatch(const otRadioFrame *aFrame,
                              const otExtAddress *aExtAddress)
 {
     const Mac::Frame &frame = *static_cast<const Mac::Frame *>(aFrame);
-    bool              rval  = false;
+    bool              rval  = true;
     Mac::Address      dst;
     Mac::PanId        panid;
 
@@ -48,22 +48,20 @@ bool otMacFrameDoesAddrMatch(const otRadioFrame *aFrame,
     switch (dst.GetType())
     {
     case Mac::Address::kTypeShort:
-        SuccessOrExit(frame.GetDstPanId(panid));
-        rval = (panid == Mac::kPanIdBroadcast || panid == aPanId) &&
-               (dst.GetShort() == Mac::kShortAddrBroadcast || dst.GetShort() == aShortAddress);
+        VerifyOrExit(dst.GetShort() == Mac::kShortAddrBroadcast || dst.GetShort() == aShortAddress, rval = false);
         break;
 
     case Mac::Address::kTypeExtended:
-        SuccessOrExit(frame.GetDstPanId(panid));
-        rval = (panid == Mac::kPanIdBroadcast || panid == aPanId) &&
-               dst.GetExtended() == *static_cast<const Mac::ExtAddress *>(aExtAddress);
+        VerifyOrExit(dst.GetExtended() == *static_cast<const Mac::ExtAddress *>(aExtAddress), rval = false);
         break;
 
     case Mac::Address::kTypeNone:
-        rval = true;
         break;
     }
 
+    SuccessOrExit(frame.GetDstPanId(panid));
+    VerifyOrExit(panid == Mac::kPanIdBroadcast || panid == aPanId, rval = false);
+
 exit:
     return rval;
 }
diff --git a/src/core/mac/mac.cpp b/src/core/mac/mac.cpp
index d4d5b4836..ef84ec563 100644
--- a/src/core/mac/mac.cpp
+++ b/src/core/mac/mac.cpp
@@ -242,7 +242,11 @@ otError Mac::ConvertBeaconToActiveScanResult(const RxFrame *aBeaconFrame, Active
     VerifyOrExit(address.IsExtended(), error = OT_ERROR_PARSE);
     aResult.mExtAddress = address.GetExtended();
 
-    IgnoreError(aBeaconFrame->GetSrcPanId(aResult.mPanId));
+    if (OT_ERROR_NONE != aBeaconFrame->GetSrcPanId(aResult.mPanId))
+    {
+        IgnoreError(aBeaconFrame->GetDstPanId(aResult.mPanId));
+    }
+
     aResult.mChannel = aBeaconFrame->GetChannel();
     aResult.mRssi    = aBeaconFrame->GetRssi();
     aResult.mLqi     = aBeaconFrame->GetLqi();
@@ -847,7 +851,12 @@ otError Mac::PrepareDataRequest(TxFrame &aFrame)
     }
 
     aFrame.InitMacHeader(fcf, Frame::kKeyIdMode1 | Frame::kSecEncMic32);
-    aFrame.SetDstPanId(GetPanId());
+
+    if (aFrame.IsDstPanIdPresent())
+    {
+        aFrame.SetDstPanId(GetPanId());
+    }
+
     aFrame.SetSrcAddr(src);
     aFrame.SetDstAddr(dst);
     IgnoreError(aFrame.SetCommandId(Frame::kMacCmdDataRequest));
@@ -1574,9 +1583,7 @@ void Mac::HandleReceivedFrame(RxFrame *aFrame, otError aError)
         break;
 
     case Address::kTypeShort:
-        IgnoreError(aFrame->GetDstPanId(panid));
-        VerifyOrExit((panid == kShortAddrBroadcast || panid == mPanId) &&
-                         ((mRxOnWhenIdle && dstaddr.IsBroadcast()) || dstaddr.GetShort() == GetShortAddress()),
+        VerifyOrExit((mRxOnWhenIdle && dstaddr.IsBroadcast()) || dstaddr.GetShort() == GetShortAddress(),
                      error = OT_ERROR_DESTINATION_ADDRESS_FILTERED);
 
 #if OPENTHREAD_FTD
@@ -1590,12 +1597,16 @@ void Mac::HandleReceivedFrame(RxFrame *aFrame, otError aError)
         break;
 
     case Address::kTypeExtended:
-        IgnoreError(aFrame->GetDstPanId(panid));
-        VerifyOrExit(panid == mPanId && dstaddr.GetExtended() == GetExtAddress(),
-                     error = OT_ERROR_DESTINATION_ADDRESS_FILTERED);
+        VerifyOrExit(dstaddr.GetExtended() == GetExtAddress(), error = OT_ERROR_DESTINATION_ADDRESS_FILTERED);
         break;
     }
 
+    // Verify destination PAN ID if present
+    if (OT_ERROR_NONE == aFrame->GetDstPanId(panid))
+    {
+        VerifyOrExit(panid == kShortAddrBroadcast || panid == mPanId, error = OT_ERROR_DESTINATION_ADDRESS_FILTERED);
+    }
+
     // Source Address Filtering
     switch (srcaddr.GetType())
     {
diff --git a/src/core/mac/mac_frame.cpp b/src/core/mac/mac_frame.cpp
index 134bfe56e..2713bbfbf 100644
--- a/src/core/mac/mac_frame.cpp
+++ b/src/core/mac/mac_frame.cpp
@@ -118,7 +118,7 @@ uint8_t Frame::FindDstPanIdIndex(void) const
 {
     uint8_t index;
 
-    VerifyOrExit((GetFrameControlField() & kFcfDstAddrMask) != kFcfDstAddrNone, index = kInvalidIndex);
+    VerifyOrExit(IsDstPanIdPresent(), index = kInvalidIndex);
 
     index = kFcfSize + kDsnSize;
 
@@ -180,11 +180,7 @@ void Frame::SetDstPanId(PanId aPanId)
 
 uint8_t Frame::FindDstAddrIndex(void) const
 {
-#if OPENTHREAD_CONFIG_MAC_HEADER_IE_SUPPORT
     return kFcfSize + kDsnSize + (IsDstPanIdPresent() ? sizeof(PanId) : 0);
-#else
-    return kFcfSize + kDsnSize + sizeof(PanId);
-#endif
 }
 
 otError Frame::GetDstAddr(Address &aAddress) const
@@ -252,23 +248,24 @@ uint8_t Frame::FindSrcPanIdIndex(void) const
     uint8_t  index = 0;
     uint16_t fcf   = GetFrameControlField();
 
-    VerifyOrExit((fcf & kFcfDstAddrMask) != kFcfDstAddrNone || (fcf & kFcfSrcAddrMask) != kFcfSrcAddrNone,
-                 index = kInvalidIndex);
+    VerifyOrExit(IsSrcPanIdPresent(), index = kInvalidIndex);
 
     index += kFcfSize + kDsnSize;
 
-    if ((fcf & kFcfPanidCompression) == 0)
+    if (IsDstPanIdPresent(fcf))
     {
-        switch (fcf & kFcfDstAddrMask)
-        {
-        case kFcfDstAddrShort:
-            index += sizeof(PanId) + sizeof(ShortAddress);
-            break;
+        index += sizeof(PanId);
+    }
 
-        case kFcfDstAddrExt:
-            index += sizeof(PanId) + sizeof(ExtAddress);
-            break;
-        }
+    switch (fcf & kFcfDstAddrMask)
+    {
+    case kFcfDstAddrShort:
+        index += sizeof(ShortAddress);
+        break;
+
+    case kFcfDstAddrExt:
+        index += sizeof(ExtAddress);
+        break;
     }
 
 exit:
@@ -1099,22 +1096,22 @@ otError TxFrame::GenerateEnhAck(const RxFrame &aFrame, bool aIsFramePending, con
     // Set sequence number
     mPsdu[kSequenceIndex] = aFrame.GetSequence();
 
-    // Set address field
-    if (aFrame.IsSrcPanIdPresent())
-    {
-        SuccessOrExit(error = aFrame.GetSrcPanId(panId));
-    }
-    else if (aFrame.IsDstPanIdPresent())
-    {
-        SuccessOrExit(error = aFrame.GetDstPanId(panId));
-    }
-    else
-    {
-        ExitNow(error = OT_ERROR_PARSE);
-    }
-
     if (IsDstPanIdPresent())
     {
+        // Set address field
+        if (aFrame.IsSrcPanIdPresent())
+        {
+            SuccessOrExit(error = aFrame.GetSrcPanId(panId));
+        }
+        else if (aFrame.IsDstPanIdPresent())
+        {
+            SuccessOrExit(error = aFrame.GetDstPanId(panId));
+        }
+        else
+        {
+            ExitNow(error = OT_ERROR_PARSE);
+        }
+
         SetDstPanId(panId);
     }
 
diff --git a/src/core/thread/mesh_forwarder.cpp b/src/core/thread/mesh_forwarder.cpp
index d2ae170c8..d574cc84c 100644
--- a/src/core/thread/mesh_forwarder.cpp
+++ b/src/core/thread/mesh_forwarder.cpp
@@ -58,7 +58,12 @@ namespace ot {
 void ThreadLinkInfo::SetFrom(const Mac::RxFrame &aFrame)
 {
     Clear();
-    IgnoreError(aFrame.GetSrcPanId(mPanId));
+
+    if (OT_ERROR_NONE != aFrame.GetSrcPanId(mPanId))
+    {
+        IgnoreError(aFrame.GetDstPanId(mPanId));
+    }
+
     mChannel      = aFrame.GetChannel();
     mRss          = aFrame.GetRssi();
     mLqi          = aFrame.GetLqi();
@@ -560,26 +565,16 @@ start:
 
     if (dstpan == Get<Mac::Mac>().GetPanId())
     {
-#if OPENTHREAD_CONFIG_MAC_HEADER_IE_SUPPORT
-        // Handle a special case in IEEE 802.15.4-2015, when PAN ID
-        // Compression is 0, but Src PAN ID is not present:
-        //  Dest Address:       Extended
-        //  Src Address:        Extended
-        //  Dest Pan ID:        Present
-        //  Src Pan ID:         Not Present
-        //  Pan ID Compression: 0
-
-        if ((fcf & Mac::Frame::kFcfFrameVersionMask) != Mac::Frame::kFcfFrameVersion2015 ||
-            (fcf & Mac::Frame::kFcfDstAddrMask) != Mac::Frame::kFcfDstAddrExt ||
-            (fcf & Mac::Frame::kFcfSrcAddrMask) != Mac::Frame::kFcfSrcAddrExt)
-#endif
-        {
-            fcf |= Mac::Frame::kFcfPanidCompression;
-        }
+        fcf |= Mac::Frame::kFcfPanidCompression;
     }
 
     aFrame.InitMacHeader(fcf, secCtl);
-    aFrame.SetDstPanId(dstpan);
+
+    if (aFrame.IsDstPanIdPresent())
+    {
+        aFrame.SetDstPanId(dstpan);
+    }
+
     IgnoreError(aFrame.SetSrcPanId(Get<Mac::Mac>().GetPanId()));
     aFrame.SetDstAddr(aMacDest);
     aFrame.SetSrcAddr(aMacSource);
diff --git a/tests/scripts/thread-cert/mac802154.py b/tests/scripts/thread-cert/mac802154.py
index 544492093..2a6235745 100644
--- a/tests/scripts/thread-cert/mac802154.py
+++ b/tests/scripts/thread-cert/mac802154.py
@@ -217,9 +217,25 @@ class MacFrame:
             self.payload = None
             return
 
-        # Presence of PAN Ids is not fully implemented yet but should be enough
-        # for Thread.
-        dest_pan_id = struct.unpack("<H", data.read(2))[0]
+        dest_addr_present = dest_addr_mode != MacHeader.AddressMode.NOT_PRESENT
+        src_addr_present = source_addr_mode != MacHeader.AddressMode.NOT_PRESENT
+
+        if frame_version < 2:
+            dest_pan_present = dest_addr_present
+        else:
+            dest_pan_present = True
+            if not src_addr_present:
+                dest_pan_present = src_pan_present != panid_compression
+            elif not dest_addr_present:
+                dest_pan_present = False
+            else:
+                if dest_addr_mode == MacHeader.AddressMode.EXTENDED and source_addr_mode == MacHeader.AddressMode.EXTENDED and panid_compression:
+                    dest_pan_present = False
+
+        if dest_pan_present:
+            dest_pan_id = struct.unpack("<H", data.read(2))[0]
+        else:
+            dest_pan_id = None
 
         dest_address = self._parse_address(data, dest_addr_mode)