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.54 — Withholding Tax on Foreign Payments
Withholding tax return for payments to foreign juristic persons (royalties, interest, service fees, dividends). Treaty reductions applied where DTA available.
When Used
Within 7 days of payment.
Who Files
Thai payer to foreign company.
Fee & Logistics
No filing fee
Filing-day acknowledgment
Revenue Office; e-Filing
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Payment evidence
- DTA certificate (if treaty applied)
Field-by-Field Walkthrough
Payer Tax ID
Thai payer's Tax ID.
Recipient country
Country of recipient.
Treaty applied?
Whether DTA reduction applied.
Common Mistakes
- Applying treaty rate without holding DTA certificate
- Wrong category of income (dividend vs interest vs royalty)
Legal Basis
Revenue Code §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