About the document
- Who files:
- The payer that withheld tax at source
- Where to submit:
- Given to the income recipient; not filed with the Revenue Department
- 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
The 50 ทวิ certificate is what a payer gives the recipient when tax is withheld at source: how much was paid, how much tax was withheld and on which return (ภ.ง.ด.1ก, 3, 53…) it is reported.
The recipient attaches it to their annual return to credit the tax. It is issued in two copies: copy 1 for the recipient, copy 2 for the payer’s records.
Who files it and where
- issued by the payer — a company or other person that withheld tax;
- recipient — the individual or company whose payment was taxed;
- not filed with the Revenue Department — the recipient keeps it; the form warns that breaching section 50 bis is punishable under section 35 of the Code.
What the form asks
- payer’s tax ID, name and address; payee’s tax ID, name and address;
- which withholding return includes the payment and its row number;
- payments by income type: salary 40(1), fees 40(2), royalties 40(3), interest, dividends (by company tax rate), section 3 tres payments, other — date, amount, tax;
- total and tax in words, how the tax was handled, fund contributions (salary), issue date.
What to have at hand
- 13-digit tax IDs of payer and payee;
- payment details: dates, amounts, tax withheld;
- for salary — the year’s social security and provident fund contributions.
How to fill it in with FoxDocs
- Answer in the chat: who paid whom and which payments (up to three types).
- FoxDocs puts each payment on its certificate row, applies the rate (rent 5%, services 3%, advertising 2%…), and computes the total and the amount in words.
- Print two copies and sign.
Source
Revenue Department form: rd.go.th — หนังสือรับรองการหักภาษี ณ ที่จ่าย. Checked 2026-10-16. This is not tax advice.