GlossaryLive

What is PND3?

PND3 is the withholding tax return for payments to individuals — wages, service fees, commissions, or rent. The payer withholds tax at the applicable rate (1%, 3%, 5%) before payment and remits it by the 7th of the following month. For juristic entity payees, use PND53. Both forms can be filed online via e-Filing.

Thai SME owners and Thai accountantsLast updated 2026-04-18

Used for payments to individuals

Withhold 1%–5% before payment; remit by 7th of following month

For juristic entity payees use PND53

MooMooNext supports PND3/PND53 workflows

What is the difference between PND3 and PND53?

PND3 covers payments to individuals. PND53 covers payments to juristic entities (companies, partnerships).

Related pages

What is withholding tax?

Withholding tax is deducted by the payer based on expense type before net payment.

What is VAT?

VAT is value-added tax that needs reviewable input and output tax separation.

What is PP30?

PP30 is the monthly VAT return Thai VAT-registered businesses must file by the 15th of each month via the Revenue Department e-Filing portal.

VAT, WHT, and eTax workflows

Prepare VAT, withholding tax, and Thai tax document data for review.