About the document
- Who files:
- An employer that withheld tax on salaries
- Where to submit:
- The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th
- Authority:
- Thai Revenue Department (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Business tax: VAT, withholding, corporate
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/7064.html
What this document is
ภ.ง.ด.1 is the monthly return an employer uses to remit tax withheld from salaries 40(1) and fees 40(2) paid to staff.
The ใบแนบ ภ.ง.ด.1 sheet covers one type of income: tax ID, name, date, payment, tax and condition for each employee. FoxDocs puts the form and the sheet in one PDF.
Who files it and where
- filed by the employer — a company or partnership;
- deadline — within 7 days after the end of the month of payment, even if no tax was withheld (instructions, item 3);
- where — the area Revenue branch office where the employer’s office is;
- late filing — 1.5% of the tax per month or part; not filing — a fine of up to 2,000 baht (item 4.2).
What the form asks
- employer’s tax ID, name, branch and address; month and Buddhist-era year; regular or additional filing;
- income type of the sheet: (1) salary, (2) salary at 3% approved by the Revenue Department, (3) one-off payment on leaving, (4)/(5) fees 40(2) to a resident/non-resident;
- on the sheet — up to 8 employees: tax ID, name, date, payment, tax, condition;
- totals by income type, surcharge, total due; signature and date.
What to have at hand
- the month’s payroll: payment and tax withheld for each employee;
- employees’ 13-digit tax IDs;
- company tax ID and branch, signatory’s name and position.
How to fill it in with FoxDocs
- Answer in the chat: company, month, income type and employees.
- FoxDocs fills the cells and computes the number of employees, the payment and tax totals in the row of your income type and in “รวม”.
- Check the PDF, sign and file.
Source
Revenue Department form: rd.go.th — ภ.ง.ด.1 / ใบแนบ ภ.ง.ด.1. Checked 2026-10-16. This is not tax advice.