+66 2 933 9000 , WhatsApp: +66 81 919 6225 bkk@panwa.co.th

If the Company have processed the deduction of withholding tax and filed on behalf of the payer/customers (juristic person), the Company need to issue the withholding tax certificate immediately every time the tax is withheld according to the Revenue Code section no. 50 bis (3) or not?

Panwa: In case Company withhold the tax on behalf of payer, the Revenue Department lenient to the payer do not issue certificate immediately every time tax is withheld. So, the Company do not need to issue certificate every time of payment but the Company still have the duty of withholding tax every time of such assessable income payment and should prepare the detail of withholding tax items to be the withholding tax certificate, the detail of withholding tax items should have at least details as below:

The word is “ detail of withholding tax items for the month of ….. year…..” that notice clearly.
The name, address and tax id number of Company, person who withheld tax with the sentence “ as substitute of payer of income follow the name list mentioned in this document”
The type of income 
The name and tax id of payer, the amount of payment and  withholding tax
the signature of the person who is responsible for withholding the tax

Moreover, we could assist for monthly or yearly taxation, accounting and auditing service, please click here.

For more information, please feel free to contact us:
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th

 

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.