

What is the filing deadline for PND 1 payroll withholding — Deadlines are the substance here: Revenue Code returns go to the Revenue Department on each form’s own cycle, financial statements to the Department of Business Development, and contributions to the Social Security Office monthly. /PND 1|PND 3|PND 53|withholding/i VAT registration with the Revenue Department is required once annual turnover exceeds THB 1.8 million. Withholding tax is remitted by the 7th of the following month, extended for e-filing under the applicable notification. For a Hague Apostille member country the chain ends with the Apostille; for a non-member the destination embassy adds a further layer. Certification of a translation by the Ministry of Justice and legalisation by the Department of Consular Affairs are separate processes — confirm which the recipient wants. Acceptance windows differ by recipient — many require issuance within the last three to six months, so the steps should be sequenced tightly. Changes to registered company particulars must be filed with the Department of Business Development within the period set by the Civil and Commercial Code. Corporate work — company registration, accounting and tax, BOI and business law — runs through the same team, so one document set can carry across several stages.
“What is the filing deadline for PND 1 payroll withholding?” falls within an end-to-end service that combines document preparation, translation, signature certification, consular legalisation and coordination with the destination mission into a single file. The people who search for it are usually preparing a filing against a fixed deadline, recovering from a rejected submission and trying to identify the missed step, or coordinating documents for several people at once.
In practice, each step sits with a different body: the issuing office, the Notarial Services Attorney, the Department of Consular Affairs, and the destination country’s diplomatic mission. Knowing which body owns which step makes it possible to judge how many stages a bundle needs, and which of them cannot be corrected without starting again.
This is a baseline set. Individual receiving authorities may add requirements, so confirm with the destination body first.
Record how many stages each document needs, who certifies it, and what must finish first, so no step has to be redone.
Check personal names, company names, addresses and dates across the whole bundle before any certification begins.
Original → translation → signature certification / legalisation → destination mission. Doing these out of order forces a restart.
Verify the number of sets, the seals, the binding, and that issue dates are still within the destination’s validity window.
| Route | When it applies |
|---|---|
| Notarial Services Attorney certification | For privately drafted instruments — powers of attorney, affidavits, consent letters — signed in the attorney’s presence. |
| Legalisation at the Department of Consular Affairs | Where a foreign authority needs confirmation of the Thai issuing office’s signature and seal, or of the translation. |
| Attestation at the destination mission | Where the destination country requires its embassy or consulate in Thailand to attest the file after consular legalisation. |
| Thailand’s Apostille status | Thailand acceded to the Apostille Convention on 30 June 2026 and it enters into force for Thailand on 28 February 2027. No Apostille is issued in Thailand before that date. |
If you are working through “What is the filing deadline for PND 1 payroll withholding?”, start by getting the receiving authority’s requirement in writing, then plan the certification chain backwards from your real filing date.