{"id":24428,"date":"2025-07-21T15:38:03","date_gmt":"2025-07-21T08:38:03","guid":{"rendered":"https:\/\/metiaccounting.com\/?p=24428"},"modified":"2025-07-27T13:59:33","modified_gmt":"2025-07-27T06:59:33","slug":"what-is-withholding-tax-and-who-needs-to-pay","status":"publish","type":"post","link":"https:\/\/metiaccounting.com\/en\/what-is-withholding-tax-and-who-needs-to-pay\/","title":{"rendered":"What is Withholding Tax, and Who Needs to Pay?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24428\" class=\"elementor elementor-24428\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-48c1745 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"48c1745\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0332279 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"0332279\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30ca953 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"30ca953\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote><p class=\"translation-block\">Understand withholding tax in detail\u2014from its meaning, withholding rates, how to file, and how to fix errors or late submissions to the Revenue Department.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15adb1c sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"15adb1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Running a business today is not just about selling products or services for profit\u2014you also need to understand related tax obligations. One commonly misunderstood tax is withholding tax. This article helps you understand how it works, your company\u2019s responsib<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db5b5b0 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"db5b5b0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-db5b5b0{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e731b sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"46e731b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M.png\" class=\"attachment-full size-full wp-image-23024\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M.png 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-300x300.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-150x150.png 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-768x768.png 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_M-12x12.png 12w, 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data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-c00d4f6{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-944aec5 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"944aec5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1601\" height=\"901\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W.png\" class=\"attachment-full size-full wp-image-23025\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W.png 1601w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-300x169.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1024x576.png 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-768x432.png 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1536x864.png 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-18x10.png 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-370x208.png 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-1290x725.png 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-840x473.png 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-410x231.png 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-600x338.png 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2022\/10\/business_finance_accounting_W-270x152.png 270w\" sizes=\"(max-width: 1601px) 100vw, 1601px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5010636d sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"5010636d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-504d0887 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"504d0887\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-504d0887{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d0a65 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"c9d0a65\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=%2B66636655171&#038;text&#038;type=phone_number&#038;app_absent=0&#038;wame_ctl=1\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"535\" height=\"158\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-23382\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en.png 535w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-300x89.png 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-18x5.png 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-370x109.png 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2024\/12\/whatapp-en-410x121.png 410w\" sizes=\"(max-width: 600px) 100vw, 535px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-483a8f5f sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"483a8f5f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-66af88c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"66af88c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ec6398 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"2ec6398\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff239d5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"ff239d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>What is Withholding Tax? <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc1085 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"2cc1085\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Withholding tax is a pre-collection tax system enforced by the Revenue Department. It requires payers to deduct a portion of the payment before disbursing funds to recipients and then remit the deducted amount to the government. As a result, recipients receive less than the total amount but are provided with a \"Withholding Tax Certificate\" (commonly known as \"50 Twi\") as proof of tax payment.<br><br><\/p><p><span style=\"font-weight: 400;\">The primary purposes of withholding tax are:<br \/><br \/><\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To ensure a steady revenue flow for the government, rather than waiting until the end of the tax year.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To ease taxpayers' burden by allowing them to pay taxes in installments rather than a lump sum at year-end.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaab321 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"aaab321\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>When Must a Business Deduct Withholding Tax, and at What Rate? <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1335aa6 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"1335aa6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Withholding tax applies when payments meet legal criteria. The deduction rates vary depending on the type of income:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85fd76f sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"85fd76f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Income Types and Withholding Tax Rates <\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e28f79e sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"e28f79e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Salaries and Wages<\/b><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: Progressive personal income tax rate (0-35%)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Note: Calculated on annual income after deductions and allowances.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contract Work\/General Services<\/b><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: 3%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Example: Website design, business card printing, software development.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Independent Professions<\/b><span style=\"font-weight: 400;\"> (Lawyers, Engineers, Architects, Accountants, Artists, Doctors):<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: 3%<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Real Estate Rental Payments<\/b><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: 5%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Note: The lessee must have exclusive access to the property.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Advertising costs<\/b><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: 2%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Example: Newspaper, online advertisements.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transport charges<\/b><span style=\"font-weight: 400;\">:<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax Rate: 1%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Note: Excludes Thailand Post, which is exempt.<\/span><\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a22693 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"2a22693\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Conditions for Withholding Tax Deductions <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78479c1 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"78479c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Withholding tax must be deducted when:<br \/><br \/><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments exceed 1,000 baht per transaction.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If payments are split into multiple transactions but exceed 1,000 baht in total, tax must be withheld on each transaction.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monthly service payments under long-term contracts (e.g., phone or internet bills) require withholding even if individual payments are below 1,000 baht, as the annual total exceeds 1,000 baht.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb28422 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"cb28422\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>What Happens After Withholding Tax is Deducted?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03b9b57 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"03b9b57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Once withholding tax is deducted, businesses must fulfill the following obligations:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d0696 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"e3d0696\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Issuing a Withholding Tax Certificate (50 Twi)  <\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a607b sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"f3a607b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Businesses must issue a \"50 Twi\" certificate to recipients, typically in four copies:\n<br><br><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Original Copy: Given to the recipient for tax credit or refund claims.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duplicate Copy: Given to the recipient as a record.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Copy for the Revenue Department: Submitted with the tax return.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company Copy: Retained by the business for record-keeping.<br \/><br \/><\/span><\/li><\/ul><p class=\"translation-block\">A complete 50 Twi certificate should include:<br><br><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, address, and taxpayer identification number of the payer.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, address, and taxpayer identification number of the payee.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type of income paid.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount paid.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount of tax withheld.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of payment and tax deduction.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0713f9 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a0713f9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Remitting Withholding Tax to the Revenue Department <\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f74b424 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"f74b424\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Businesses must remit the withheld tax to the Revenue Department using the appropriate tax return form.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d1153b sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"2d1153b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-2d1153b{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7340f sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"8e7340f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-01-05_224302_www.rd_.go_.th_.png\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M.jpg\" class=\"attachment-full size-full wp-image-24446\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-1024x1024.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-150x150.jpg 150w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-768x768.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-1536x1536.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-2048x2048.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-12x12.jpg 12w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-370x370.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed22e69 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"ed22e69\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ed22e69{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-983ea3f sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"983ea3f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-01-05_224302_www.rd_.go_.th_.png\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24447\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6410b6 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"c6410b6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea7d72 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4ea7d72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Differences Between P.N.D.1, P.N.D.3, P.N.D.53, and P.N.D.54\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efb049d sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"efb049d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Several tax forms exist for remitting withholding tax, depending on the recipient and income type:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1218fbb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"1218fbb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>1.<\/b><b>P.N.D.1<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used for: Salaries, wages, bonuses, and employee benefits.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recipients: Employees (individuals).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Income Type: Category 1 income (salaries, wages, etc.).<\/li><\/ul><p><b>2. P.N.D.2<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used for: Non-salary payments to individuals.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recipients: Non-employees (e.g., freelancers, consultants).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income Type: Categories 2-8 (professional fees, rental income, royalties, etc.).<\/span><\/li><\/ul><ol start=\"3\"><li><b> <\/b><b>P.N.D.53<\/b><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used for: Payments to Thai-registered companies or partnerships.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recipients: Domestic corporate entities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income Type: Service fees, rental payments, transport fees, advertising costs, interest, dividends, etc.<\/span><\/li><\/ul><ol start=\"4\"><li><b> P.N.D.54<\/b><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Used for: Payments to foreign companies or partnerships not operating in Thailand.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recipients: Foreign corporate entities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income Type: All taxable payments to foreign entities.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037b6a5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"037b6a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>When Must Withholding Tax Be Submitted? \n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e33b5f8 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"e33b5f8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Tax submission deadlines and methods include:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b51580a sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"b51580a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Filing Deadlines \n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70898f0 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"70898f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li class=\"translation-block\">Paper Submission: By the 7th of the following month. \/ Electronic Submission: By the 15th of the following month.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f93718 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4f93718\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Submission Methods \n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90dd21d sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"90dd21d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Paper Submission: By the 7th of the following month.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Electronic Submission: By the 15th of the following month.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f754c7b sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"f754c7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>When Must 50 Twi Be Issued?\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15de5ba sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"15de5ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-15de5ba{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b558862 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"b558862\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General Cases: Immediately upon tax deduction.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee Salaries: At least once a year, by February 15 of the following year.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After Tax Submission: Must reference the receipt number and date from the Revenue Department.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3d21aa sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"b3d21aa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>What If Withholding Tax Is Not Submitted on Time?\n<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a3a59 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"e6a3a59\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Late submission penalties and remedies:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e29e80 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"2e29e80\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Penalties for Late Submission \n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06d00de sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"06d00de\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Surcharge: 1.5% per month or fraction thereof.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Fine: Up to 100% of the unpaid tax.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c332425 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"c332425\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>How to Rectify Late Submissions \n<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93cdca8 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"93cdca8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit tax immediately upon realizing the delay.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">File the tax return with a reason for the delay.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay any applicable surcharges.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If justified, a waiver request for fines (not surcharges) can be submitted.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a29d042 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"a29d042\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c79337 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"3c79337\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40bc735 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"40bc735\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-40bc735{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41a0807 sc_layouts_hide_on_wide sc_layouts_hide_on_desktop sc_layouts_hide_on_notebook sc_fly_static elementor-widget elementor-widget-image\" data-id=\"41a0807\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-02-19_011017_www.rd_.go_.th_.png\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e44\u0e14\u0e49\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2250\" height=\"2250\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M.jpg\" class=\"attachment-full size-full wp-image-24456\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M.jpg 2250w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-300x300.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-1024x1024.jpg 1024w, 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https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-120x120.jpg 120w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-840x840.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-410x410.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-600x600.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_M-460x460.jpg 460w\" sizes=\"(max-width: 2250px) 100vw, 2250px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dcec67 sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"3dcec67\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-3dcec67{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9117a5d sc_layouts_hide_on_tablet sc_layouts_hide_on_mobile sc_fly_static elementor-widget elementor-widget-image\" data-id=\"9117a5d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/04\/Opera-\u0e2a\u0e41\u0e19\u0e1b\u0e0a\u0e47\u0e2d\u0e15_2025-02-19_011017_www.rd_.go_.th_.png\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-scaled.jpg\" class=\"attachment-full size-full wp-image-24455\" alt=\"\" srcset=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-scaled.jpg 2560w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-300x169.jpg 300w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1024x576.jpg 1024w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-768x432.jpg 768w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1536x864.jpg 1536w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-2048x1152.jpg 2048w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-18x10.jpg 18w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-370x208.jpg 370w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-1290x725.jpg 1290w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-840x473.jpg 840w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-410x231.jpg 410w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-600x338.jpg 600w, https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22_D-270x152.jpg 270w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6767939 sc_height_small sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"6767939\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b31487 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"9b31487\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>What If Withholding Tax Is Submitted Incorrectly? <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8c6cc8 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"c8c6cc8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Errors in withholding tax submissions, such as incorrect calculations or using the wrong form, can be corrected as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31fbd06 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"31fbd06\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>In Case of Underpaid Tax<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a66471 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"8a66471\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit an amended tax return (using the original form but marked as \"Amended\").<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Report only the missing amount.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay the outstanding tax along with any applicable surcharge.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8adbefa sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"8adbefa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>In Case of Overpaid Tax<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d232633 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"d232633\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit a tax refund request along with supporting documents, such as a copy of the previously filed return and the payment receipt.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specify the reason for the refund and the amount requested.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">The Revenue Department will review the request before issuing a refund, which may take between 60 to 180 days.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33be085 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"33be085\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Wrong Form Used<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-936f716 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"936f716\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File the correct form and indicate the previous incorrect submission.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Request a refund if necessary.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay additional tax if required.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f44ec9 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"2f44ec9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>What If 50 Twi Is Issued Late or Incorrectly?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7ec838 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"b7ec838\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>In Case of Late Issuance of P.N.D. 50 Twi <\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2342e58 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"2342e58\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Issue the P.N.D. 50 Twi certificate as soon as possible.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indicate the actual date of tax withholding and remittance.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inform the withholding tax recipient about the delay and the reason.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no direct legal penalties, but delays may impact business relationships.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4210bcd sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"4210bcd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>In Case of an Incorrect P.N.D. 50 Twi<\/b><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3bf426 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"f3bf426\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cancel the incorrect certificate and issue a corrected one.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record a note specifying which certificate was canceled and replaced.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">If the details on the P.N.D. 50 Twi certificate do not match the actual tax remittance, an amended tax return or a tax refund request may be required, depending on the situation.<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contact the withholding tax recipient promptly to provide the correct certificate, especially before the income tax filing season.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2848c3a elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2848c3a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ffbb273 sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ffbb273\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a215166 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a215166\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Conclusion   <\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140b83a sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"140b83a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Withholding tax ensures steady government revenue and helps taxpayers avoid large year-end tax payments. Businesses must correctly deduct, issue 50 Twi, and remit the tax within deadlines to avoid fines.<br><br><\/p><p><span style=\"font-weight: 400;\">Adhering to tax regulations prevents penalties. For efficiency and accuracy, companies may use accounting software or consult tax professionals.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e49b3 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"26e49b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Related Search Terms<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96bc284 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"96bc284\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revenue Department<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Withholding Tax<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">50 Twi<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing P.N.D.1<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P.N.D.3<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P.N.D.53<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A detailed guide for businesses on registering a company in Thailand. Learn how to navigate the process and ensure a seamless start to your operations.<\/p>","protected":false},"author":1,"featured_media":24432,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[70],"tags":[105],"class_list":["post-24428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","tag-105","pmpro-has-access"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Articles - METI accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/metiaccounting.com\/en\/what-is-withholding-tax-and-who-needs-to-pay\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Articles - METI accounting\" \/>\n<meta property=\"og:description\" content=\"\u0e41\u0e0a\u0e23\u0e4c How to \u0e01\u0e32\u0e23\u0e08\u0e14\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e1a\u0e1a\u0e25\u0e30\u0e40\u0e2d\u0e35\u0e22\u0e14 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e19\u0e31\u0e01\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e21\u0e37\u0e2d\u0e43\u0e2b\u0e21\u0e48 \u0e43\u0e04\u0e23\u0e01\u0e33\u0e25\u0e31\u0e07\u0e08\u0e30\u0e40\u0e1b\u0e34\u0e14\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e1a\u0e2d\u0e01\u0e40\u0e25\u0e22\u0e27\u0e48\u0e32\u0e15\u0e49\u0e2d\u0e07\u0e2d\u0e48\u0e32\u0e19\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21\u0e19\u0e35\u0e49\" \/>\n<meta property=\"og:url\" content=\"https:\/\/metiaccounting.com\/en\/what-is-withholding-tax-and-who-needs-to-pay\/\" \/>\n<meta property=\"og:site_name\" content=\"METI Accounting &amp; Professional Services\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-21T08:38:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-27T06:59:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/metiaccounting.com\/wp-content\/uploads\/2025\/07\/\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01-\u0e13-\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2133\" \/>\n\t<meta property=\"og:image:height\" content=\"2133\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"METI Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"METI Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/metiaccounting.com\/what-is-withholding-tax-and-who-needs-to-pay\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/metiaccounting.com\/what-is-withholding-tax-and-who-needs-to-pay\/\"},\"author\":{\"name\":\"METI Team\",\"@id\":\"https:\/\/metiaccounting.com\/#\/schema\/person\/8ff86e58a21e614e0c9c95782c5a33d8\"},\"headline\":\"\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23? 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