P.N.D.3 and P.N.D.53 Withholding on Other Payments
The monthly returns for tax withheld from payments to individuals (P.N.D.3) and to companies and partnerships (P.N.D.53), such as service fees and rent. The company deducts the tax when it pays the supplier or landlord, then pays it to the Revenue Department with the return. The payee uses the 50 Tawi certificate to credit the tax in their own return.
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Who this applies to
- Any Thai company or juristic partnership that withheld tax from a payment
What to file
P.N.D.3 for individuals and P.N.D.53 for juristic persons, with each payee and the tax withheld. Common rates: 3% service fees to a Thai company, 5% rent.
How to file
On paper or online through e-Filing. Give each payee a 50 Tawi certificate. AccountsOS does not submit the returns. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
With the return.
Penalties for missing this deadline
The payer can be liable for tax it failed to withhold, plus a surcharge of 1.5% per month on late tax. Confirm any fine for a late return with your accountant.
Filing checklist
- List every payment in the month that carried withholding
- Split them between individuals and companies
- Issue a 50 Tawi certificate for each one
- File and pay by the due date
Documents you'll need
- Invoices and receipts for the payments
- Each payee's tax ID and address
Common mistakes to avoid
- Forgetting the 50 Tawi certificate
- Using the 3% company rate for a payment to an individual
- Working out the withholding on the wrong base: agree with your accountant which amount on the invoice the rate applies to
- Filing a nil return when a payment with withholding was missed
Never miss a Thailand deadline
AccountsOS tracks every Revenue Department (กรมสรรพากร) and Department of Business Development (กรมพัฒนาธุรกิจการค้า, DBD) deadline and reminds you weeks ahead.
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