ภ.ง.ด.53 (PND 53)
Monthly withholding tax return for payments to companies · แบบยื่นรายการภาษีเงินได้หัก ณ ที่จ่าย
Also written as Por Ngor Dor 53, PND.53, P.N.D.53, CIT 53, Por.Ngor.Dor.53, ภงด53, ภงด.53
Last reviewed 28 September 2026
ภ.ง.ด.53 is the monthly return for income tax withheld on payments to companies and juristic partnerships, typically service and professional fees, advertising fees and similar payments. Any business that made such payments files it for that month: on paper within 7 days after the month ends, or online by the 15th.
Payments to companies overseas are a different form. Payments to a foreign company that is not carrying on business in Thailand are reported on ภ.ง.ด.54, and services bought from abroad may also require VAT on ภ.พ.36. Every Thai company you withheld from should receive a 50 ทวิ certificate, because that is how it claims the credit.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed through the Revenue Department’s e-filing system at efiling.rd.go.th; the blank form and attachment are published on rd.go.th in Thai and English. |
| When it is due | 7th of the following month (online: 15th of the following month). See the calendar |
| Source | Revenue Department, corporate income tax (English) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
PND 53 is part of monthly bookkeeping & tax filing. What Thai firms publish for that work: 1,000 to 20,500 a month (baht), every figure linked to the firm that published it on the monthly bookkeeping & tax filing price page.
Or skip the research: get three quotes for monthly bookkeeping & tax filing, side by side, free.