Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
PND.3 — Monthly Withholding Tax (Individual Service Payments)
Monthly return for withholding tax on payments to individuals for services, professional fees, and other non-employment income.
When Used
By 7th (paper) / 15th (e-file) of the following month.
Who Files
Thai businesses paying service fees to individuals.
Fee & Logistics
No filing fee
Instant if e-filed
Revenue Office; e-Filing portal
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Service-payment records
- Recipient Tax-ID details
Field-by-Field Walkthrough
Payer Tax ID
Payer's Tax ID.
Total withheld
Total amount of tax withheld.
Common Mistakes
- Failing to issue tax-withholding certificates (Bor.Or.Jor.50 bis) to recipients
Legal Basis
Revenue Code §50, §3
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
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