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Monthly WHT — Payments to Juristic Persons (PND.53) ภ.ง.ด.53

Monthly WHT (1%/2%/3%/5%) on payments to Thai companies for services, transport, advertising, rental.

Who

Thai juristic persons making payments to other Thai juristic persons

Service fee

Ask our team

Timeline

Depends on the issuing office

Authority

Revenue Department

Legal Basis

Revenue Code Sec. 3 ter, 69 bis; DG Notification No. Tor.Por.4/2528

Eligibility

  • Payer is a Thai juristic person

Required Documents

  • Invoices received
  • Payment evidence
  • 50 bis issued

Procedure

  1. Identify WHT rate per service type
  2. Withhold at payment
  3. Issue 50 bis to payee
  4. File ภ.ง.ด.53 + pay

Fee Structure

Penalty THB 200 per late form + 1.5%/month surcharge on tax.

Cross-Border / DTA Notes

Payments to foreign companies use ภ.ง.ด.54 (15% standard, lower under DTA).

Related Services

ILC handles e-Filing, certified copies, certified translation and MFA legalisation, then checks whether the receiving authority requires embassy attestation. Thailand's Apostille Convention takes effect on 28 February 2027; until then the existing legalisation chain applies.

Post-Service Policy

If a document is rejected due to a defect in our translation or certification, our team coordinates corrections under our service policy and the terms of your quotation. This is not a guarantee of Revenue Department / MFA / embassy discretion.

Ask about fees — LINE @THAIL · Tel 092-0170000

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Accountant checking a Thai PND.53 form against supporting documents

When PND.53 applies

When a juristic person pays a company or registered partnership — for services, hire of work, rent or advertising — it must withhold tax at the legal rate and remit it on PND.53.

How it differs from PND.3

PND.3 is for payments to individuals; PND.53 is for payments to juristic persons. Both are due by the 7th of the following month (online filing may be extended).

What the payer must do

Issue a withholding certificate to the payee, verify the tax ID and branch number, and keep records for audit.

Frequently asked questions

Must small payments be withheld?

Some payments have minimum thresholds; check the current Revenue Order Tor.Por.4/2528.

What rate applies?

It depends on the income type — services and rent differ, so do not use one rate for everything.

Send your documents for our accounting team to review

Call 092-0170000 · LINE @THAIL · contact@thailaw-accounting.co.th

Fees: ask our team for a quote

Sources

Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case

Go deeper on Tax document certification

These guides outline possible certification steps; confirm the receiving authority's current requirements before filing:

Not sure which route applies? Send us the scan — LINE @THAIL · 092-0170000 · contact@thailaw-accounting.co.th

Documents usually required

  • Freshly issued original Thai civil or corporate record from the issuing office
  • Complete English translation of every page, with the translator's statement of accuracy
  • Copy of the document holder's passport or Thai national ID card
  • Power of attorney with ID copies of both parties if someone else files on your behalf

Common reasons a bundle is rejected

  • Residency certificates are issued for a specific tax year and cannot be reused.
  • Treaty claims require the article to be cited correctly on the form.
  • Spell every name exactly as it appears in the passport, across every document in the same bundle.

Prefer not to handle the chain yourself? Send the scans and we run every step for you, from translation to the final endorsement.

How the process runs — Tax document certification

  1. Obtain a freshly issued original from the office that produced the record and check that every page is present.
  2. Prepare a complete translation with the translator's statement of accuracy attached.
  3. File for legalization at the Department of Consular Affairs, Ministry of Foreign Affairs, with the original and the translation together.
  4. Complete the next certification layer required by the destination country — Apostille, or legalization at that country's embassy in Thailand.
  5. Collect the finished bundle, scan a full copy for your records, then submit it in the format the receiving authority specifies.

Fees and processing times are set by each authority and vary by document and destination — confirm them with the responsible agency.

Handling it yourself vs letting ILC run it

AspectDoing it yourselfWith ILC
Working out which steps applyYou read each authority's rules yourself, and usually learn a step was missing only after the bundle is refused.Our advisers review the documents before work starts and sequence translation, notarisation, MFA, and embassy in one pass.
Time spent filingRepeat trips to each office, queueing and collecting in person.We file on your behalf; you send scans and receive the finished set by post or courier.
Risk that the translation is refusedAgency names, job titles, and the certification wording often do not match what the receiving office accepts.We use terminology and certificate formats the receiving authority has accepted before, with two-stage proof-reading.
If the bundle is rejectedYou diagnose the cause and refile yourself, losing a full cycle.We identify the cause, correct it, and refile without you starting over, with progress reported along the way.

What clients typically use this for

  • Tax residency certificates
  • Double-tax treaty claims
  • Overseas audit and reporting

An advisor, not only a document processor

Before any work starts, our team assesses how many certification layers your document actually needs, which authorities are involved, and the correct order for the office you will really file with. One step out of order usually means restarting the whole bundle. We work to recognise how each authority rejects files and prevent it up front.

  • The certification route is matched to the receiving authority before work begins.
  • Rejection risks are checked, from name spelling to document validity windows.
  • The filing sequence is planned around the deadline you actually have.

Consult us at LINE @THAIL · 092-0170000 · contact@thailaw-accounting.co.th

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