About the document
- Who files:
- A company that withheld tax on payments to individuals
- 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.3 is the monthly return a company uses to remit tax withheld from payments to individuals under sections 40(5)–(8): rent, liberal professions, contract work, services, advertising, transport, prizes.
The ใบแนบ ภ.ง.ด.3 sheet lists every payee: tax ID, name, address, date, type of payment, rate, amount and tax withheld. FoxDocs puts the form and the sheet in one PDF.
Who files it and where
- filed by the payer — a company or partnership that paid individuals and withheld tax;
- 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 payer’s office is;
- late filing — a surcharge of 1.5% of the tax per month or part of a month; not filing — a fine of up to 2,000 baht (item 4.2).
What the form asks
- payer’s tax ID, name, branch and address; month and Buddhist-era year of payment; regular or additional filing;
- legal basis: section 3 tres (a company pays residents) or 50 (3) (4) (5) (a payment to a non-resident at 15%);
- on the sheet — up to 6 payees: tax ID, name, address and up to 3 payments each (date, type, rate, amount, tax, condition);
- totals: payments, tax, late surcharge and total due; signature and date.
What to have at hand
- payees’ 13-digit tax IDs and addresses;
- contracts and invoices for the month: payment dates and amounts;
- company tax ID and branch, signatory’s name and position.
How to fill it in with FoxDocs
- Answer in the chat: company, month, payees and payments.
- FoxDocs applies the rate per payment type (rent 5%, services and contract work 3%, advertising 2%, transport 1%…) and computes each line, the sheet and form totals.
- Check the PDF, sign, stamp and file.
Source
Revenue Department form: rd.go.th — ภ.ง.ด.3 / ใบแนบ ภ.ง.ด.3. Checked 2026-10-16. This is not tax advice.