What is the legal basis for e-Service Provider VAT (PP.30.9)?
e-Service Act B.E.2564 (2021) amending Revenue Code §83/8 and §85/17 · effective 1 Sep 2021 · Google/Meta/Netflix/Apple/Amazon/Zoom/AWS must register and charge 7% on Thai consumer sales (B2C)
What rate applies to e-Service Provider VAT (PP.30.9)?
7% VAT collected from consumers · Simplified Registration (streamlined portal) · monthly PP.30.9 · no Input VAT Credit (simplified regime, separate from standard PP.30)
Who is liable to pay for e-Service Provider VAT (PP.30.9)?
Foreign e-Service providers with no Thai PE and Thai consumer revenue exceeding quoted on request.8M/year
Who is the payee under e-Service Provider VAT (PP.30.9) and how are they affected?
Consumers in Thailand (B2C, non-VAT-registered individuals + small SMEs) · VAT-registered Thai B2B buyers self-assess via PP.36
Which return form is used for e-Service Provider VAT (PP.30.9)?
PP.30.9 (monthly — Simplified VAT Regime)
What are the filing obligations under e-Service Provider VAT (PP.30.9)?
PP.30.9 by the 23rd of the following month · no Input VAT Credit · Statement of Sales (separated B2C vs B2B) · bank transfer into Thai Baht account · annual Beneficial Owner + corporate structure report
How can e-Service Provider VAT (PP.30.9) be planned for legally?
🎯 (1) Direct VAT-registered B2B buyers to self-assess (PP.36) — provider does not collect (verify VAT number first) · (2) Bundle B2B + B2C on separate invoices · (3) Providers with revenue < quoted on request.8M need not register (but B2B self-assessment still applies) · (4) FCA registration reduces financial-service costs · (5) Use FX rate on the day of receipt (RD rate) — saves 1-2%
What mistakes are common with e-Service Provider VAT (PP.30.9)?
🚨 Failure to register above quoted on request.8M → 100% VAT penalty + surcharge + Thai bank-account freeze · mixing B2C and B2B in one billing system exposes the entire amount to 7% · Thai IP address = 'consumer in Thailand' even for travellers · refunds/credit notes require PP.30.9 adjustment · VAT must be rounded to 2 decimals · cannot be offset against WHT · global streaming must segment content by country · marketplace facilitators (Amazon/Shopee) collect on behalf of merchants
Is there a real case example for e-Service Provider VAT (PP.30.9)?
US SaaS provider · Thai revenue quoted on request/year · B2C 60% (15M) + B2B 40% (10M) · PP.30.9 collects 7% on B2C = quoted on request.05M/year · B2B directed to PP.36 self-assessment · NYC Legal e-Service registration quoted on request + PP.30.9 monthly quoted on request
Which documents does e-Service Provider VAT (PP.30.9) require?
e-Service Registration Certificate (Simplified Portal) · PP.30.9 filing receipt + VAT collection report · Customer IP address / billing address evidencing 'consumer in Thailand' · Invoice / tax receipt showing the Thai VAT registration number · Thai Baht bank account or escrow agent — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for Wage & Salary (PND.1)?
Revenue Code §50(1) — employer must withhold on §40(1)(2) income at annual progressive rates (0-35%)
What rate applies to Wage & Salary (PND.1)?
Progressive 0-35% (annual income ÷ 12, net of allowances) · Non-Resident (≤ 180 days) 15% Flat · LTR Highly-Skilled Professional 17% Flat
Who is liable to pay for Wage & Salary (PND.1)?
Employer (company, partnership, government, state enterprise) paying salary, wages, bonus, OT, or benefits
Who is the payee under Wage & Salary (PND.1) and how are they affected?
Employees earning §40(1)(2) income — Thai residents and non-residents (non-resident ≤ 180 days pays 15% flat)
Which return form is used for Wage & Salary (PND.1)?
PND.1 (monthly) + PND.1-Kor (annual summary by end of February)
What are the filing obligations under Wage & Salary (PND.1)?
PND.1 by the 7th of the following month (e-Filing +8 days = 15th) · PND.1-Kor annual summary by end of February · 50-Bis certificate to employees by 15 Feb
How can Wage & Salary (PND.1) be planned for legally?
🎯 (1) Use 50-Bis credit when filing PND.90/91 · (2) LTR Highly-Skilled flat 17% beats 35% top bracket · (3) BOI Executive/Specialist flat 17% · (4) RMF/SSF/PVD deduction up to THB 500k/year · (5) Life insurance THB 100k + health insurance THB 25k · (6) Home-loan interest THB 100k
What mistakes are common with Wage & Salary (PND.1)?
🚨 Failure to file PND.1 → quoted on request fine + 1.5%/month surcharge · omitting 50-Bis blocks the employee's credit and invites class action · non-resident 15% flat must be cross-checked against DTA Art.15 (183-day rule) · perquisites (company car/housing) must be added to income · Stock Option / RSU taxed at vesting
Is there a real case example for Wage & Salary (PND.1)?
US tech Bangkok office · 12 foreign executives · LTR Highly-Skilled 17% vs. 35% top bracket · salary THB 350k/mo × 12 mo = THB 4.2M · savings (35-17)% × 4.2M = THB 756k/person/year × 12 = THB 9M/year · NYC Legal monthly PND.1 quoted on request + LTR Application quoted on request/person
Which documents does Wage & Salary (PND.1) require?
Withholding Tax Certificate under §50-Bis · Employee register + 13-digit tax ID · Lor.Yor.01 (Personal Allowance Declaration) from each employee · Documentation of non-taxable benefits (medical, social security contribution) · LTR Visa Certificate (Highly-Skilled) when applying the 17% flat rate — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for Interest & Dividend to Individuals (PND.2)?
Revenue Code §50(2) — payer withholds on §40(4)(a) interest and §40(4)(b) dividends · Final Tax (optional exclusion from PND.90)
What rate applies to Interest & Dividend to Individuals (PND.2)?
Deposit/bond interest 15% Final · Thai dividend 10% Final (Imputation Credit 3/7 available) · BOI dividend 0% (tax-holiday period) · Non-resident interest 15% reduced by DTA (US 10%, UK 15%, JP 10%)
Who is liable to pay for Interest & Dividend to Individuals (PND.2)?
Banks · financial institutions · companies paying dividends · debtors paying loan interest
Who is the payee under Interest & Dividend to Individuals (PND.2) and how are they affected?
Individuals (resident + non-resident) including foreigners holding Thai accounts
Which return form is used for Interest & Dividend to Individuals (PND.2)?
PND.2 (monthly) + PND.2-Kor (annual summary)
What are the filing obligations under Interest & Dividend to Individuals (PND.2)?
PND.2 by the 7th of the following month (e-Filing 15th) · PND.2-Kor annual summary by end of January · 50-Bis certificate delivered to payee on payment date
How can Interest & Dividend to Individuals (PND.2) be planned for legally?
🎯 (1) Elect 10% Final Tax on dividend instead of aggregating into PND.90 when marginal bracket > 20% · (2) Claim 3/7 Imputation Credit for corporate tax already paid · (3) BOI dividend 0% during tax holiday · (4) Non-resident should use DTA rate with CoR + R.O.11 · (5) LTR Wealthy Pensioner: foreign interest exempt · (6) Certain government-savings bond interest exempt
What mistakes are common with Interest & Dividend to Individuals (PND.2)?
🚨 Missing 50-Bis blocks the payee's credit · non-residents without a CoR pay the full 15% domestic rate · foreign dividends remitted to Thailand are taxable under P.161/2566 from 1 Jan 2024 · deemed dividends from retained earnings on amalgamation trigger 10% WHT · 50-Bis must be issued on the payment date (not month-end)
Is there a real case example for Interest & Dividend to Individuals (PND.2)?
US HNWI · LTR Wealthy Global Citizen · Thai dividend income THB 8M/year · WHT 10% = THB 800k · Imputation Credit 3/7 × 800k = THB 343k credit · US dividends remitted exempt for LTR 5 years · NYC Legal CoR + R.O.11 + DTA claim quoted on request + PND.90 quoted on request
Which documents does Interest & Dividend to Individuals (PND.2) require?
50-Bis Withholding Tax Certificate · Dividend Register · Shareholders' resolution approving dividend distribution · Certificate of Residence (for non-resident payees claiming DTA rate) · Form R.O.11 (Foreign Tax Credit certification) — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for Rent & Service to Individuals (PND.3)?
Revenue Code §3-Ter + Director-General Order TP.4/2528 (rate schedule 5-3-2-1%) — corporate payer must withhold from individual recipients
What rate applies to Rent & Service to Individuals (PND.3)?
Property rent 5% · independent professionals (doctor/lawyer/accountant/architect) 3% · hire-of-work 3% · advertising 2% · transport 1% · prizes/contests 5%
Who is liable to pay for Rent & Service to Individuals (PND.3)?
Companies, partnerships, other juristic persons, government, state enterprises (individuals need not withhold except in limited cases)
Who is the payee under Rent & Service to Individuals (PND.3) and how are they affected?
Individuals (resident + non-resident) — contractors, landlords, freelancers, consultants
Which return form is used for Rent & Service to Individuals (PND.3)?
PND.3 (monthly) + PND.3-Kor (annual summary)
What are the filing obligations under Rent & Service to Individuals (PND.3)?
PND.3 by the 7th of the following month (e-Filing 15th) · 50-Bis issued immediately · retain 5 years
How can Rent & Service to Individuals (PND.3) be planned for legally?
🎯 (1) Clearly split 'hire-of-work 3%' vs 'service 3%' vs 'advertising 2%' on invoices · (2) Land + building rental = 5% · (3) Short-stay real-estate rental is SBT 3.3%, not WHT · (4) Foreign freelancer working in Thailand → PND.54 instead · (5) Separate reimbursable expense (no withholding) from fee (withheld) on the invoice
What mistakes are common with Rent & Service to Individuals (PND.3)?
🚨 Wrong rate → 100% penalty + 1.5%/month surcharge · Executive car rental is 5% (not 3%) · a freelancer working entirely outside Thailand does not require withholding · payee ID copy is essential — missing copies risk rejection · fee below quoted on request per payment does not require withholding
Is there a real case example for Rent & Service to Individuals (PND.3)?
SI Tech Co. · 15 freelance designers · fee THB 45k/each/month · WHT 3% = quoted on request/each · aggregate PND.3 quoted on request/month · payees claim credit in PND.90 · NYC Legal PND.1/2/3/53 monthly package quoted on request
Which documents does Rent & Service to Individuals (PND.3) require?
50-Bis Withholding Certificate (2 copies — one for payee, one for payer) · Lease / hire-of-work / service contract · Receipt or invoice · Copy of payee ID card + house registration · Professional licence (for the 3% professional-fee rate) — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for Service to Domestic Companies (PND.53)?
Revenue Code §3-Ter + TP.4/2528 · payer withholds when paying a Thai company; recipient uses 50-Bis as a credit against PND.50
What rate applies to Service to Domestic Companies (PND.53)?
Property rental 5% · hire-of-work + services 3% · advertising 2% · transport 1% · non-life insurance premium 1% · inter-company loan interest 1% (non-FI)
Who is liable to pay for Service to Domestic Companies (PND.53)?
Companies / partnerships / other juristic persons paying service fees to another Thai company
Who is the payee under Service to Domestic Companies (PND.53) and how are they affected?
Thai-registered companies/partnerships and registered Thai branches of foreign entities
Which return form is used for Service to Domestic Companies (PND.53)?
PND.53 (monthly) + PND.53-Kor (annual summary)
What are the filing obligations under Service to Domestic Companies (PND.53)?
PND.53 by the 7th of the following month (e-Filing 15th) · PND.53-Kor annual summary by end of January · payee uses 50-Bis as Withholding Credit in PND.50
How can Service to Domestic Companies (PND.53) be planned for legally?
🎯 (1) Split Product (0% WHT) vs Service (3%) clearly on invoice · (2) Reimbursable expense is not withheld · (3) Advance payment withheld immediately · (4) Cross-charge between affiliates requires TP documentation · (5) BOI companies enjoying CIT exemption are still subject to WHT — usable as credit · (6) Consolidated Withholding Credit carries forward 3 years
What mistakes are common with Service to Domestic Companies (PND.53)?
🚨 Domestic software licence / SaaS is 3% (not royalty under PND.54) unless paid abroad · freight forwarder service is 3% but freight itself is 1% · marketing retainer must be split into advertising 2% + service 3% · bank loan interest is not withheld (bank is FI) but related-party loan interest is 1% · omitting 50-Bis exposes the payer to civil action from the payee
Is there a real case example for Service to Domestic Companies (PND.53)?
Bangkok Retail Co. paying quoted on request/year to a Thai marketing agency · WHT 3% × 6M = THB 180k · agency uses 50-Bis credit in CIT · advertising portion 40% × 2M × 2% = THB 40k · total WHT THB 220k · NYC Legal PND.53 monthly package quoted on request
Which documents does Service to Domestic Companies (PND.53) require?
50-Bis Withholding Tax Certificate · Invoice + receipt from recipient · Service or lease contract · Recipient company affidavit + tax identification · Bank statement evidencing transfer and WHT — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for Cross-Border Payments — Service / Royalty / Interest (PND.54)?
Revenue Code §70 — foreign company without PE in Thailand receiving Thai-source income · Thai payer withholds before remitting abroad · DTA 61 countries reduce rates (Art.10/11/12/14)
What rate applies to Cross-Border Payments — Service / Royalty / Interest (PND.54)?
Service Fee 15% · Royalty (licence/franchise/software) 15% · Interest 15% (bank 10%) · Outbound Dividend 10% · Movable-property rent 15% · Reduced to 5-15% under DTAs (requires CoR)
Who is liable to pay for Cross-Border Payments — Service / Royalty / Interest (PND.54)?
Thai company or individual paying service fee / interest / royalty / dividend to a foreign company or individual
Who is the payee under Cross-Border Payments — Service / Royalty / Interest (PND.54) and how are they affected?
Foreign company or non-resident individual with no Permanent Establishment (PE) in Thailand
Which return form is used for Cross-Border Payments — Service / Royalty / Interest (PND.54)?
PND.54 (monthly — no annual summary)
What are the filing obligations under Cross-Border Payments — Service / Royalty / Interest (PND.54)?
PND.54 by the 7th of the following month (e-Filing 15th) · bank-certified remittance evidence required · Certificate of Residence + R.O.11 (Treaty Relief Application) attached when claiming a DTA rate
How can Cross-Border Payments — Service / Royalty / Interest (PND.54) be planned for legally?
🎯 (1) Apply DTA rate for 5-10% savings with CoR (Apostille from 28 Feb 2027 saves 60% turnaround) · (2) Some software licences are 'copyright-use' rather than royalty — no WHT · (3) Cost reimbursement without mark-up is not withheld · (4) Inter-company loan must be Arm's-Length + TP-documented · (5) Cloud SaaS may qualify as Business Profit (exempt) or Royalty depending on facts · (6) Certain DTAs give 0% dividend when parent holds ≥ 25% for ≥ 6 months
What mistakes are common with Cross-Border Payments — Service / Royalty / Interest (PND.54)?
🚨 Applying a DTA rate without a CoR triggers retroactive collection at the full 15% + 1.5%/month surcharge · Beneficial Ownership must be a real operating company — BVI nominees are rejected · Software 'copyright ownership' vs 'copyright use' must be analysed case-by-case · e-Service providers registered under PP.30.9 are still subject to PND.54 · cost-plus reimbursement with > 5% mark-up is withheld 15% · recharacterisation risk (Business Profit vs Service) may surface in MAP/APA
Is there a real case example for Cross-Border Payments — Service / Royalty / Interest (PND.54)?
Bangkok startup paying USD 2M/year software licence to US Delaware parent · full WHT 15% = USD 300k · US-TH DTA Art.12 software royalty 5% · with Apostilled CoR = USD 100k · saves USD 200k (quoted on request.5M) · NYC Legal CoR + R.O.11 + PND.54 monthly quoted on request
Which documents does Cross-Border Payments — Service / Royalty / Interest (PND.54) require?
Certificate of Residence from payee's country (Apostilled from 28 Feb 2027) · R.O.11 — Application for Treaty Relief · Service Agreement / Royalty Agreement / Loan Agreement · Bank transfer slip + FX rate confirmation · Beneficial Ownership declaration (anti-treaty-shopping) · PND.54 filing receipt + WHT Certificate for the recipient's home-country FTC claim — We quote every job in writing before work starts and bill government fees at cost.
What is the legal basis for WHT Refund Application (Excess Withholding)?
Revenue Code §63 (refund right) + §27-Bis (3-year time limit) · file within 3 years of the original filing due date · interest 1%/month if RD delayed beyond 90 days after complete application
What rate applies to WHT Refund Application (Excess Withholding)?
Full refund of excess plus 1%/month interest (if RD > 90 days late) · average timeline: individuals 12-18 months, corporates 18-30 months, LTR/Foreign Investor Fast-Track 6-9 months
Who is liable to pay for WHT Refund Application (Excess Withholding)?
Revenue Department (Refund Bureau)
Who is the payee under WHT Refund Application (Excess Withholding) and how are they affected?
Individuals or corporates whose WHT withheld exceeds actual liability · foreign companies after DTA rate re-calculation
Which return form is used for WHT Refund Application (Excess Withholding)?
Kor.10 (Refund Application) + PND.90/91 (individual) or PND.50 (corporate)
What are the filing obligations under WHT Refund Application (Excess Withholding)?
File Kor.10 with the underlying PND.90/91/50 · original 50-Bis required (no photocopies) · all supporting documents attached · foreign investor needs a Thai bank account or SWIFT transfer · RD conducts Desk/Field audit before refund
How can WHT Refund Application (Excess Withholding) be planned for legally?
🎯 (1) Consolidate all 50-Bis for the year into one Kor.10 · (2) Foreign investor withheld at full 15% while entitled to DTA rate → refund the difference · (3) LTR Wealthy Global / Highly-Skilled / Executive → Fast-Track 6-9 months · (4) Class Action Refund when RD later reverses an interpretation (landmark cases) · (5) Interest 1%/month runs from complete-filing date · (6) e-Refund portal 40% faster than paper
What mistakes are common with WHT Refund Application (Excess Withholding)?
🚨 Missing the 3-year deadline extinguishes the right permanently (no exceptions) · photocopies of 50-Bis are rejected · foreign investors without a Thai bank account must open a Non-Resident Baht Account (NRBA) or use SWIFT · RD may set off refund against other tax debts (VAT/CIT arrears) · cross-border refunds must wait for CoR (Apostille) · foreign refunds attract a 1% fee
Is there a real case example for WHT Refund Application (Excess Withholding)?
German investor · full 15% WHT on quoted on request interest = THB 750k · Germany-Thailand DTA Art.11 interest = 10% · excess 5% × 5M = THB 250k · file Kor.10 + Apostilled CoR (from 28 Feb 2027) · LTR Fast-Track 8 months · recovered THB 250k + THB 15k interest · NYC Legal fee quoted on request + 8% success fee = quoted on request
Which documents does WHT Refund Application (Excess Withholding) require?
Kor.10 Refund Application + filed PND.90/91/50 · All original 50-Bis certificates (grouped by payer) · Bank statement showing net receipt + WHT · Certificate of Residence (foreign investor) · R.O.11 DTA Claim Application (foreign investor) · Passport + Work Permit + Visa (foreign individual) · Refund destination bank account + verification letter — We quote every job in writing before work starts and bill government fees at cost.
