A payer required to withhold tax under the Revenue Code must issue a withholding tax certificate to the payee as evidence of the deduction. To claim relief under a double tax agreement, the other country’s tax authority normally asks for a certificate of tax residence issued by the Thai Revenue Department. When Thai tax documents are used abroad they usually need translation into the language the receiving body requires, certification of that translation and legalisation by the Department of Consular Affairs before being submitted to the embassy or the destination authority.
| Governing law | The Revenue Code provisions on withholding tax and evidence of deduction, together with the double tax agreements to which Thailand is a party |
|---|---|
| Who issues the withholding certificate | The payer that made the deduction issues it to the payee |
| Certificate of residence | Issued by the Revenue Department on the taxpayer’s application, for use in claiming double tax agreement relief |
| Overseas use | Normally requires a certified translation, legalisation by the Department of Consular Affairs and, in many cases, endorsement by the destination country’s embassy |
| Apostille Convention countries | Certification routes differ according to each country’s convention status; confirm with the receiving authority before starting |
| Record keeping | Both payer and payee should keep copies for the retention period required by tax law |
| Official fees and timing | Set by the Revenue Department and the Department of Consular Affairs and subject to change; check before filing |
Original withholding tax certificate from the payer
Check the names, tax identification numbers and amounts before use
Application for a certificate of tax residence
Filed on the form and conditions prescribed by the Revenue Department
Company affidavit where the applicant is a company
Check how recent the receiving body requires it to be
Translation of the tax documents into the language the destination body requires
Certified in the form the destination body accepts
Power of attorney where an agent acts
Confirm with the receiving office what certification it requires
The withholding tax certificate (commonly called "50 Tawi") is issued by the payer to confirm that tax was withheld from a payment and remitted to the Revenue Department. The recipient uses it as evidence for a Thai tax credit and, in many cases, to claim a foreign tax credit in the country where it is tax-resident.
A foreign tax authority usually wants a translation and may want further certification. A common sequence is translation into the destination language, certification of the translation or copy by a Notarial Services Attorney, legalisation at the Department of Consular Affairs, and embassy legalisation where the destination requires it.
To prove Thai tax residence for treaty relief, the document is a certificate of tax residence issued by the Revenue Department. It is a separate document from the 50 Tawi.
For Hague Convention countries, apostilles on Thai documents become available once the Convention enters into force for Thailand on 28 February 2027. Until then, standard legalisation applies.
A practical order is to confirm what the foreign tax authority needs, such as the withholding certificate, a copy of the remittance return or a certificate of tax residence from the Revenue Department; check that names, tax IDs, amounts and dates match the contract and invoice; translate into the language required; and certify the documents as the destination requires.
Thai documents for use abroad are currently certified by the Department of Consular Affairs and the destination country’s embassy. Thailand acceded to the Hague Apostille Convention on 30 June 2026, and it enters into force for Thailand on 28 February 2027. After that date, documents for use in contracting states may use an Apostille instead; always confirm with the receiving authority.
Thailand has double tax agreements with many countries, which may reduce withholding rates on some income such as royalties, interest or dividends, or decide which country may tax it. Foreign recipients usually need a tax residence certificate from their own country to claim the benefit, and use the Thai withholding certificate to claim a tax credit at home. Details depend on each agreement and each country’s law.
Before paying abroad: check the income type, the withholding rate under the Revenue Code and any double tax agreement benefit. Ask the recipient for a tax residence certificate when applying a treaty rate.
On payment: withhold tax, file PND 54 and remit within the deadline, and issue a withholding certificate whose name, income type, amount and tax match the payment documents.
After payment: send the certificate and proof of remittance to the recipient, with a translation if required, and keep copies for the legally required period.
Can a lost certificate be replaced? The payer can issue a certified copy. The recipient should contact the payer directly with the period and amount.
What if a foreign authority will not accept Thai documents? Use a certified translation and, if required, have the documents certified through a notary or the Ministry of Foreign Affairs in the order the recipient specifies.
Can the certificate serve as proof of income? Some authorities accept it together with contracts and bank statements, depending on the receiving authority’s rules.
Documents often used together are the service or licence agreement, invoice, proof of transfer, PND 54 with the Revenue Department receipt, and the tax residence certificate. A consistent set makes it easier for the recipient to claim a tax credit at home.
This page gives general information drawn from the laws and notices of the agencies named, not advice on a specific case. Laws, rates and deadlines can change, so check with the Revenue Department, Department of Business Development or Social Security Office before deciding. Where the stakes are high, such as a tax audit, several years of overdue statements or cross-border transactions, have a licensed auditor or tax adviser review your actual documents.
Checked on 2026-08-05; requirements change, so confirm with the authority before filing.
The required documents and timing depend on the receiving office in each case. Contact our team to confirm the checklist before you file.