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PND 54 (ภ.ง.ด.54) — tax on payments to foreign companies and on profit remittance (sections 70 and 70 bis)

FoxDocs fills in the original “PND 54 — tax on payments abroad” form online for free: you answer cards with hints, the site writes your data into the official PDF, and you download the completed form.

Authority: Thai Revenue Department (กรมสรรพากร).

Who files: A payer in Thailand paying a foreign company or remitting profit.

Filling the document

Let's fill in “PND 54 (ภ.ง.ด.54) — tax on payments to foreign companies and on profit remittance (sections 70 and 70 bis)” step by step, one group of fields at a time. Each field has a hint on what to write and where to find it. Values appear on the form right away.
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How it works

  1. 1

    Answer in the chat

    Payer, recipient, income type and amount — one question at a time.

  2. 2

    Check the form

    Rate, tax and total are computed by code. Then continue with the assistant or finish the form yourself.

  3. 3

    Download the PDF

    Sign, stamp and file within 7 days after the end of the month.

How to fill in PND 54 — tax on payments abroad: your options

FoxDocs is one of several ways. Choose the one that suits your case.

  • Official route

    Submission: The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th. Agency: Thai Revenue Department (กรมสรรพากร). It publishes the form and the requirements — check them before you submit. If the agency runs its own online service, it may be the most direct way.

    Official source: https://www.rd.go.th/67858.html

  • Fill in the PDF yourself

    Download the official form and fill it in by hand or in a PDF editor. It costs nothing; you work out every field, date format and script on your own.

  • Through an agent or intermediary

    A visa agent or lawyer fills in and often submits the document for you. Their fee applies; it helps when the case is complicated or you need someone to represent you.

  • With FoxDocs

    Cards with a hint for every field, in your language, or data from a photo of a document. Every value appears in its place on the original form, the AI check points out mistakes, and you download the PDF. Free. FoxDocs does not submit the document and does not give legal advice.

About the document

Who files:
A payer in Thailand paying a foreign company or remitting profit
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/67858.html

What this document is

ภ.ง.ด.54 is filed by whoever pays a foreign company not doing business in Thailand fees, royalties, interest, dividends, rent or professional fees (section 70) and withholds tax.

The same form is used by a Thai branch of a foreign company to pay 10% on profit remitted abroad (section 70 bis). One form — one recipient or one income type.

Who files it and where

  • filed by the payer (a company or branch in Thailand);
  • deadline — within 7 days after the end of the month of payment or remittance (filing instructions);
  • where — the area Revenue branch office of the payer (or of the head office remitting profit).

What the form asks

  • payer’s tax ID, branch, name, address and phone; type of filing;
  • recipient: name, address, country;
  • section 70: income type (11 options), amount, rate, tax, surcharge, who bears the tax, payment date, foreign-exchange document no.;
  • section 70 bis: profit remitted, 10% tax, date; signatures and filing date.

What to have at hand

  • contract and invoice of the foreign recipient;
  • the baht amount at the payment-date rate and the bank transfer document;
  • the recipient’s tax residence certificate if a treaty rate is applied.

How to fill it in with FoxDocs

  1. Answer in the chat: who pays whom, income type and amount.
  2. FoxDocs ticks the boxes, applies the rate (15%, dividends 10%, profit remittance 10% or the treaty rate) and computes tax and total.
  3. Check the PDF, sign and file.

Source

Revenue Department form: rd.go.th — ภ.ง.ด.54 รอบฯ ปี 2568. Checked 2026-10-16. This is not tax advice.

Frequently asked questions

Can I fill in PND 54 — tax on payments abroad online?

Yes. FoxDocs fills in the original “PND 54 — tax on payments abroad” form online for free: answer cards with hints (or add a photo of a document), check the values on the form and download the PDF. You submit it yourself: The area Revenue branch office (สำนักงานสรรพากรพื้นที่สาขา) where the payer’s office is, or online at efiling.rd.go.th.

What is the PND 54 rate?

Per the filing instructions: 15% on income 40(2)(3)(4)(5)(6), 10% on dividends 40(4)(b); profit remittance under 70 bis — 10%.

Can a double tax agreement be applied?

Yes: per the instructions, if there is a treaty with the recipient’s country, tax follows the treaty. FoxDocs accepts the treaty rate and reminds you the recipient’s residence certificate is needed.

What if the payer bears the tax (ออกภาษีให้)?

Then the tax borne is added to the payment — enter the amount including it.

When is it due?

Within 7 days after the end of the month of the payment or remittance.

Can one form cover several recipients?

No: file separately for each recipient or each income type (note on the form).

How is PND 54 different from PND 53?

PND 53 — payments to companies doing business in Thailand; PND 54 — to foreign companies not doing business here, and profit remittance.

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