What is the difference between PND.3 and PND.53?

They differ by payee. PND.3 is used when you pay and withhold from an individual (such as a freelancer); PND.53 is used when you pay a juristic person (a company or partnership). Both are filed by the payer who withheld the tax.

When must PND.3/53 be filed?

Monthly — generally within 7 days of the end of the month payment was made (around the 7th of the next month). Online filing earns an extension. Always check the latest deadline with the Revenue Department.

If I am a freelancer who was withheld from, do I file PND.3?

No. The filer is the payer who withheld the tax. A freelancer who was withheld from simply receives the 50 Bis certificate and credits the tax on the annual income tax return.

After filing PND.3/53, do I still issue a 50 Bis?

Yes — they are separate duties. The 50 Bis is the certificate you give the payee at the time of payment, while PND.3/53 remits the tax to the Revenue Department monthly. You must do both.

Withholding-tax guide

PND.3 vs PND.53 — the difference, and how to file

There is really only one difference: who the payee is. If you pay an individual (for services, rent, fees, etc.) and withhold tax, you file form PND.3. If you pay a juristic person (a company or partnership), you file PND.53. Both remit the tax you withheld, filed monthly.

By the BillsOS team · Updated 7 Jun 2026

This article is general information, not specific tax advice. Deadlines and details can change — check with the Revenue Department (hotline 1161) or your accountant.

The difference at a glance

	PND.3	PND.53
Payee	Individual	Juristic person (company)
e.g. paying	A freelancer, a sole trader	A contractor or agency company
Who files	The payer (who withheld)	The payer (who withheld)

Who has to file PND.3/53

The party that pays and has a duty to withhold is the one who files — not the payee. For example, if your business hires a freelancer and withholds 3%, you (the payer) must remit that tax on form PND.3 and issue a 50 Bis withholding certificate for the freelancer to keep.

A freelancer who is withheld from does not file PND.3/53 — but should keep the 50 Bis to credit the tax on the annual return. See withholding rates

The filing deadline

Filed monthly. In general you must file and remit within 7 days of the end of the month in which payment was made (i.e. by the 7th of the following month). Filing online (e-Filing) earns an extension, and the Revenue Department now pushes online filing as the default. Always check the exact deadline for the month in question.

Late or non-filing incurs a surcharge and penalty, plus a fine for failure to file. Amounts depend on the case — file on time and consult an accountant if unsure.

How to file online via e-Filing

Register / log in to the Revenue Department e-Filing system at efiling.rd.go.th.
Choose form PND.3 (paid to individuals) or PND.53 (paid to companies), depending on the payee.
Enter each payee, their taxpayer ID, the type of income, and the tax withheld.
Confirm the totals, then pay the tax through one of the supported channels.
Keep proof of filing and payment — and remember you must issue the 50 Bis to the payee at the time of payment.

The actual filing is done at the Revenue Department: efiling.rd.go.th

Do not forget to issue the 50 Bis

Every time you withhold tax, you must issue a 50 Bis certificate to the payee at the time of payment. This is separate from filing PND.3/53 — the 50 Bis is the payee’s proof, while PND.3/53 remits the money to the state.

Issue correct 50 Bis certificates with BillsOS

BillsOS handles the part people most often forget: issuing the 50 Bis withholding certificate to the payee. It fills the Revenue Department format, lets you mark it PND.3 or PND.53, writes the amount in words automatically, and prints or saves a PDF instantly. (Filing PND.3/53 and paying the tax are done in the RD e-Filing system.)

See the 50 Bis generator

แหล่งอ้างอิง / Sources

Primary — Revenue Department: filing and paying withholding tax online — rd.go.th/39808.html
Primary — Revenue Department: e-Filing portal — efiling.rd.go.th
Secondary — FlowAccount: PND.3 and PND.53 basics — flowaccount.com

Information as reviewed on 7 Jun 2026. Filing deadlines and online-filing requirements may change — verify with the Revenue Department (www.rd.go.th / hotline 1161) or your accountant before relying on this.