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Revenue Code Section 50 — Withholding tax obligations of payers
Revenue Code (ประมวลรัษฎากร) — Section 50.
Plain-English Summary
Payers of income — employers, companies paying dividends, interest or rent — are required to withhold income tax at source at rates set by the section and accompanying Ministerial Regulations, and to remit the withheld tax to the Revenue Department by the 7th of the following month (Por. Ngor. Dor. 1, 3, 53 etc.). Failure to withhold renders the payer jointly liable with the recipient.
Context
This section sits within Chapter III — Personal Income Tax of the Revenue Code. It should be read together with the surrounding provisions and any applicable Ministerial Regulations, Royal Decrees or Revenue Department / Police orders that elaborate the detail.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Revenue Code
ประมวลรัษฎากร · B.E. 2481 (1938)
The Revenue Code is the primary tax statute of Thailand. It governs personal income tax (PIT), corporate income tax (CIT), value added tax (VAT), specific business tax (SBT) and stamp duty. The Code is administered by the Revenue Department of the Ministry of Finance and is regularly supplemented by Revenue Department Notifications (Por.), Departmental Instructions, and Royal Decrees that grant exemptions or set detailed thresholds.
The summary above is a plain-English educational paraphrase of Section 50 of the Revenue Code. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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