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Commentary

1.2 How are filings done

Thailand

The filings of withholding tax on payroll can be done manually or electronically through the Revenue Department's portals.

From 1 January 2024, employers must e-file the return (Form PND.1) and remit withholding tax deductions to the Revenue Office Area in which the head office of the employers is located.

Via electronic filing (E-filing), the employers can prepare necessary information, file tax applications and complete payments online. The system

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