PP.30 — monthly VAT
Any business with annual taxable turnover above 1.8M THB must register for VAT and file form PP.30 monthly, by the 15th of the following month. VAT is charged at 7% on most goods and services.
PP.30 is required even in months where you have no sales — file a nil return. The most common error is using the wrong tax period code, which causes the filing to land in the wrong month and triggers a late-filing penalty for the period you actually intended.
PND.3 and PND.53 — withholding tax
When a Thai company pays a service provider, it must withhold tax at source: PND.3 for payments to individuals, PND.53 for payments to companies. The standard rate is 3% for services, 5% for rent, and 1% for transportation.
Both forms are filed monthly by the 7th of the following month (or 15th for e-filing). The withholder issues a withholding-tax certificate to the payee, who uses it as a credit against their own tax liability.
Social Security — SSO
Employers register employees with the Social Security Office within 30 days of hire. Contributions are 5% of monthly salary from the employer and 5% from the employee, capped at 750 THB each per month (on a 15,000 THB salary ceiling).
Form SPS 1-10 is filed monthly by the 15th. New employees must be added with SPS 1-03, and terminations reported within 7 days using SPS 6-09.
Penalties that actually bite
- Late VAT filing: 500 THB late-filing fine + 1.5% / month interest + a surcharge equal to 20% of the underpaid VAT, reduced to 2–10% if you self-disclose before audit.
- Late withholding-tax filing: 100–200 THB fine per form + 1.5% / month interest, plus 100% surcharge on the unremitted tax in audit cases.
- Late social security: 2% / month surcharge on the unpaid amount.
The simplest way to stay clean
Outsource the monthly compliance bundle to a Thai accounting firm and supply scanned invoices and bank statements within the first 5 working days of each month. The recurring cost is far smaller than the cumulative surcharges of even one missed quarter, and the firm signs off as your registered tax representative if the Revenue Department audits.