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.53 — Withholding Tax on Payments to Juristic Persons
Monthly return for withholding tax on payments to Thai juristic persons (companies) for services, rentals, professional fees, transport, advertising, etc.
When Used
7th (paper) / 15th (e-file) of following month.
Who Files
Thai businesses paying to Thai juristic persons.
Fee & Logistics
No filing fee
Instant on e-filing
Revenue Office; e-Filing portal
Filing Method
- Online via e-Filing
Required Documents
- Payment records
- Withholding certificates
Field-by-Field Walkthrough
Payer Tax ID
Filer's Tax ID.
Total withheld
Total monthly withholding.
Common Mistakes
- Wrong rate selection — services 3%, rentals 5%, transport 1%, etc.
Legal Basis
Revenue Code §3 ter, §70
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.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful