wht_filing.md

Yes, you can file WHT returns (PND 3, PND 53, CIT 54) yourself via the Revenue Department's e-Tax system—no accountant is legally required.

Quick Comparison: DIY vs. Hiring an Accountant

Aspect	DIY (Self-Filing)	Hiring Accountant
Legal Requirement	None—fully allowed for all companies	Optional
Best For	Simple cases (few transactions, domestic)	Complex (many payments, DTAs, foreign)
Cost	Free (just time)	1,000–5,000 THB/month typical
Tools Needed	e-Tax account + software (e.g., FlowAccount)	They handle everything
Risk	Errors lead to fines (2,000–5,000 THB + 1.5%/month)	Lower, professional accuracy
Time	1–2 hours/month	Hands-off

Steps to File WHT Yourself

1. Register for e-Tax: If not done, submit Lor Por 01 at your local Revenue Office or online (need Tax ID, company docs). Takes 1–2 days.
2. Log In: Use rd.go.th → e-Tax → Withholding Tax module.
3. Prepare Data:

   Form	When to Use	Deadline (e-Filing)
   PND 3	Individuals	15th next month
   PND 53	Thai companies	15th next month
   CIT 54	Foreign entities	15th next month

4. Enter Details: Payment amount, rate, tax withheld, payee Tax ID.
5. Pay & Submit: Via bank/e-Tax; get receipt instantly.
6. Issue Certs: Generate Form 50 Tawi for payees (auto in e-Tax).

Tips: Start with e-Tax app for mobile. Use accounting software (FlowAccount, Express) to auto-generate forms/reports—many export directly to e-Tax. For new/foreign-owned companies, consult an accountant initially to set up, then switch to DIY.

If your payments are simple (<10/month), DIY is fine. Provide details (e.g., # of vendors) for more advice.