What is PND3?

PND3 is the withholding tax return that the "payer" is responsible for filing when paying certain types of income to an individual such as work fees, service fees, commissions, rent, or advertising. Before paying, the payer withholds part of the amount at the rate set by law (generally 1%, 3%, or 5% depending on the income type) and issues a withholding tax certificate for the payee to keep as evidence. A common misunderstanding: the duty to withhold and remit belongs to the payer, not the payee. If the payee is a juristic entity such as a company or partnership, form PND53 is used instead of PND3. The filing deadline is by the 7th of the month following payment. You can file on paper at the area revenue office or online through the Revenue Department e-Filing system, which sometimes grants a short extension for certain channels, so confirm the exact due date again at the Revenue Department website (rd.go.th). If filed late or not filed, the payer may be liable for both a fine and a surcharge on the tax remitted late, and in some cases for the tax that should have been withheld. The rates and amounts follow what the Revenue Department prescribes — check the current figures at rd.go.th before calculating.