PND3 or PND53: start with the payment
The recipient’s legal status matters, but it is not the only test. The nature of the income, the payer and the applicable rules determine whether tax must be withheld, which rate applies and which return is used.
| Form | Common scope | What to verify |
|---|---|---|
| PND3 | Certain payments to individuals for income under Revenue Code sections 40(5)–(8). | The actual income category. “Freelancer” alone does not determine the form. |
| PND53 | Certain payments to companies or juristic partnerships that fall within the relevant withholding provisions. | Recipient status, payment category and the applicable rule. |
| Other forms | PND1 covers income under sections 40(1)–(2); other income and cross-border payments can require other forms. | Do not put all payments to individuals on PND3 or all overseas supplier payments on PND53. |
The Revenue Department’s withholding forms directory and form instructions describe the relevant income categories. Its instructions for PND53 and other forms distinguish further cases, including PND54.
A payment checklist for your team
- Recipient: legal name, address, tax ID and individual or company status.
- Transaction: contract, invoice and a description of what was actually supplied.
- Payment: date, amount, any VAT shown separately and proof of settlement.
- Tax treatment: confirmed income category, withholding base, rate and return.
- Certificate and filing: the relevant certificate details, reporting period and evidence of submission and payment.
Where the invoice description is vague, resolve it before payment. An invoice labelled “services” may not be enough to decide the treatment. Also check whether the agreed price is gross or whether a contract makes the payer bear the tax.
Separate the tax calculation from the rate decision
Illustration only. Suppose the withholding base has been confirmed as THB 10,000 and the applicable rate has been confirmed as 3%. Tax withheld is THB 300. The amount paid to the supplier is THB 9,700 before considering any separately applicable VAT or other adjustments.
This arithmetic does not establish that 3% applies to your payment. Rent, services, professional work, transport and other income need the correct classification. Special rules, recipient status and payment arrangements may change the result.
Keep the invoice, the deduction and the payment consistent. A withholding certificate records the deduction; the return and payment receipt are separate evidence that the tax was reported and remitted.
Build a monthly check around real payment dates
- Reconcile payments with invoices and the bank records.
- Check each payee’s identification and the tax treatment before preparing the return.
- Match certificate details with the return and investigate missing or duplicate entries.
- Confirm the applicable deadline and filing channel, then retain the submission and payment evidence.
Use the Revenue Department tax calendar for the period and channel involved. Public holidays and electronic filing arrangements can affect the date. Do not reuse last month’s deadline without checking.
If a payment was missed or reported incorrectly, gather the original records and ask for a correction review. Do not silently offset it against the next period. YPN’s tax compliance service can review the required scope.
Common questions
Is every freelancer reported on PND3?
No. The income category matters. PND1 covers sections 40(1)–(2), while PND3 concerns specified income under sections 40(5)–(8). Check the work and agreement, not just the label “freelancer”.
Does a withholding certificate replace the monthly return?
No. Keep the certificate and the filing and payment evidence as separate records, and reconcile them to the same transaction.
Where can I find the English forms?
The Revenue Department provides English translations of the forms. They are marked for translation purposes; use the official applicable filing form or channel.
Need help checking supplier payments?
Tell us the payment types, recipients and period concerned. We’ll confirm which records are needed for a review.