Complete withholding tax service under Sections 50 and 69 bis of the Revenue Code — PND 3 (Thai individuals), PND 53 (Thai companies), PND 54 (foreign payees) filed on time every month.
Thai WHT rates are 1-15% by income type, remitted to the Revenue Department by the 7th of the following month (15th via e-Filing). NYC fees start at THB 1,500/month for SMEs (under 50 line items) and THB 4,500/month for 200+ items.
Section 50 sets rates: general services 3% (§40(2)-(8)), real-estate rent 5% (§40(5)), advertising 2%, transport 1%, royalties 3% (domestic) / 15% (foreign), salaries progressive 5-35% (PND 1), interest 1% (corporate) / 15% (individual).
PND 1 — employee salaries, PND 3 — payments to Thai individuals (freelance, commissions), PND 53 — payments to Thai companies (SaaS, office rent), PND 54 — payments abroad (Google Ads, Facebook, AWS) subject to DTA analysis.
Thailand has DTAs with 61 countries. Services paid to DTA jurisdictions (Japan, Singapore, US, UK, Germany) withhold at 5-10% instead of 15% once a Certificate of Residence is received. NYC obtains CoR and applies the correct rate, saving clients THB 40,000-120,000/year on average.
Late PND 3/53/54 filings: THB 200 (within 7 days), THB 500 (beyond 7 days), plus surcharge 1.5%/month on unpaid tax. Non-filing carries a 2× penalty. NYC's auto-reminder + submission system has kept clients at zero errors for 8 years.
We reconcile WHT withheld against PND 50 (Corporate Income Tax) and PP 30 (VAT) annually to head off Revenue Department audits. Quarterly reports issued to every client.
Gather monthly invoices/tax invoices split by category (services, rent, ads).
Services 3%, real-estate rent 5%, advertising 2%, transport 1%, royalties 3-5%.
Provide the withholding certificate to the payee within 7 days of payment.
Submit via RD e-Filing by the 15th of the next month.
Bank pay-in slip or e-Payment — electronic receipt.
No Thai tax number is needed for the payee. PND 54 requires the foreign recipient's legal name, overseas address, country of residence and its local tax ID where one exists. What matters more is the underlying contract and payment evidence, since the Revenue Department uses them to test whether the reduced treaty rate genuinely applies.
Yes. Advertising fees paid to an offshore platform are outbound income under s.70, withheld at 15% by default. A double tax agreement can reduce this to 5-10%, but only if you hold that year's certificate of residence for the payee. Remember the parallel VAT self-assessment on PP.36 as well, which is the item most often missed.
File only in months where withholding actually occurred; there is no need to lodge a nil return, though you must be able to evidence why. The usual trap for SMEs is that service fees, rent, transport and contract-manufacturing payments all attract withholding, so review every outgoing payment before month end rather than only obvious payroll items.
Yes, one must be issued each time tax is withheld. The 50 bis certificate is the payee's evidence for claiming the credit on their annual return and the document the Revenue Department asks for during an audit. Issuing it through the e-Withholding Tax channel removes most manual errors around tax IDs and amounts.
If you under-withheld, file an amended return for that month and remit the shortfall with a 1.5% monthly surcharge counted from the original due date. If you over-withheld, the payee reclaims it on the annual return or by refund claim. Either way, reissue a corrected 50 bis so both sides report identical figures.
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