TemplateLive
Withholding tax certificate template (Form 50 Bis)
A withholding tax certificate, commonly called "50 Bis," is the document a payer issues to a payee as proof of how much tax was withheld at source. This page offers a template on the Revenue Department layout as a free PDF download, no email required. It accompanies PND3 or PND53 filing and lets the payee keep it as a tax credit when filing annual tax. Confirm the current form and conditions with the Revenue Department (rd.go.th) before real use.
Thai SME owners and Thai accountantsLast updated 2026-07-21
Download the template
Free download, no email required
Example document
Free PDF download, no email required
Issued by the payer to the payee as proof of withholding
Accompanies PND3 (individuals) or PND53 (juristic entities)
The payee keeps it as a tax credit at annual filing
How to fill in a withholding tax certificate (50 Bis)
1.Fill in the withholder (payer) details
State the name, address, and tax ID of the payer who withheld the tax. This must match what is used on the PND3 or PND53 filing so the Revenue Department can match the records. Refer to the Revenue Department form (rd.go.th).
2.Fill in the payee details
State the payee name, address, and tax ID. Individuals use their national ID number; juristic entities use their registration number. Correct details let the payee use it as a tax credit.
3.State the income type and amounts
Select the Section 40 income type paid — work fees, service fees, rent, or advertising — then state the income amount, the withholding rate, and the tax withheld. Confirm the applicable rate with the Revenue Department before withholding, since rates differ by income type.
4.State the filing form and sign
State which PND form remits the tax (PND3 for individual payees, PND53 for juristic entities), with the issue date and an authorized signature, then give the original to the payee and keep a copy as evidence.
What is Form 50 Bis (ทวิ 50)?
50 Bis is the name of the withholding tax certificate under Section 50 Bis of the Revenue Code. It is issued by the payer to the payee to confirm how much tax was withheld at source, and the payee keeps it as a tax credit at annual filing.
Who must issue a withholding tax certificate?
The payer who is required to withhold tax issues it to the payee. For example, a company or shop hiring a freelancer must withhold tax at the required rate before paying, issue the certificate to the payee, and remit the withheld tax to the Revenue Department.
How does 50 Bis relate to online sellers whose platform withholds tax?
If a platform or trade partner withholds tax from the amount paid to the shop, the shop as payee should receive a 50 Bis certificate to use as a tax credit at annual filing. Keep these documents complete and reconcile the withheld amounts with what you file.
Where can I download the official 50 Bis form?
The official withholding tax certificate form can be downloaded from the Revenue Department website (rd.go.th). The template here follows the layout to make filling it in easier, but confirm the latest form and conditions with the Revenue Department before filing.
Create documents in MooMooNext
Create documents in MooMooNextRelated pages
Live
What is withholding tax?
Withholding tax is deducted by the payer based on expense type before net payment.
Read morePrivate BetaVAT, WHT, and eTax workflows
Prepare VAT, withholding tax, and Thai tax document data for review.
Read moreLiveFree tax invoice template (Section 86/4)
A Section 86/4-compliant tax invoice template, free in Excel and PDF, with the words "tax invoice," number, seller/buyer details, and a separated VAT line — no email required.
Read more