Mazars Payroll Flash news - October 2023

Currently, employers can file withholding tax forms (Form PND 1 – filed monthly; and Form PND 1 Kor – a summary filed annually) either on paper with the Revenue Department office which has jurisdiction over the area in which the business is located or electronically.

However, on 21 September 2023, Notification No. 438 of the Director-General of the Revenue Department was published in the Royal Gazette.

This Notification states that employers can only file these forms electronically from October 2023 onwards. Employers which are not able to file Form PND 1 electronically for some reason can file this form for October through December 2023 on paper with the area Revenue Department office, along with a letter explaining why it is not able to file the forms electronically. However, this shall no longer be possible from January 2024 onwards.

Source (in Thai):

Notification of the Director-General of the Revenue Department No. 438