What is PND53?

PND53 is the withholding tax return a payer must file when paying certain types of income to a juristic entity — a limited company, limited partnership, or foundation. This differs from PND3, used when the payee is an individual. Before payment, the payer withholds part of the amount at the rate set by law, then issues a withholding tax certificate for the payee to keep as evidence, the same as PND3. PND53 withholding rates vary by income type. Common examples: 3% for general work and service fees, 2% for advertising, 5% for rent, and 1% for transport. The filing deadline is by the 7th of the month following payment, same as PND3. File on paper at the area Revenue Office or online through the Revenue Department's e-Filing system. Rates and conditions can change by income type and Revenue Department notice, so check current figures at rd.go.th before calculating. Online sellers who pay for advertising or services from a Thai juristic entity — an ad agency, a product-photography company, or a page-management firm — must withhold tax and file PND53, the same as paying any other company. Paying directly for ads on a foreign platform like Facebook or Google is a separate tax matter, which usually falls under VAT rules for foreign service providers (PP36) rather than PND53 withholding. Check with an accountant for clarity on this before proceeding.