50 Tawi: the Thai withholding tax certificate

1What a 50 Tawi is

"50 Tawi" (50 ทวิ, also written "50 bis") is the short name for the withholding tax certificate (หนังสือรับรองการหักภาษี ณ ที่จ่าย) under Section 50 bis of the Thai Revenue Code (in Thai). It states how much tax the payer withheld from you, on what type of income, and on what date.

Example: you invoice ฿15,000. A company client withholds 3%, which is ฿450, and transfers ฿14,550. The 50 Tawi is the proof that the ฿450 went to the Revenue Department in your name. To try your own amount, use the withholding tax calculator.

2Who issues it

The payer who withheld the tax issues it, which means your client. As the person being paid you do not issue it, and you do not need to prepare the form for the client.

The client must give you two copies with the same content.

• Copy 1 to attach to your tax return
• Copy 2 to keep as evidence

3When the client must issue it

For service and hire-of-work fees withheld at 3%, the client must issue the 50 Tawi immediately, each time tax is withheld: with that payment, not in one batch at the end of the year.

In practice many companies send it a few days after the transfer, or as a PDF by email. If one to two weeks have passed with nothing, start chasing.

Salaries follow a different deadline: the employer issues it by 15 February of the following year, or within one month after you leave the job.

4What to check when you get it

Check it when it arrives. A correction is easier then than at tax time.

• Your name, address and 13-digit taxpayer ID
• The client’s name and taxpayer ID
• The payment date, the amount paid and the tax withheld match your invoice and the transfer you received
• The type of income ticked, and the form it was remitted on (such as PND 3)
• The payer’s signature

5What it is for

Copy 1 of the 50 Tawi is marked for attaching to your tax return. As a rule, tax withheld counts as tax you have prepaid, and it is deducted from the income tax worked out on your annual return.

• More withheld than you owe: as a rule you can claim the difference back
• Less withheld than you owe: pay only the rest
• The 50 Tawi is the evidence of what was withheld, so keep every one

How to file and how to claim a refund depend on your own case, and this page does not cover those steps. Ask the Revenue Department (call 1161) or an accountant.

6When the client uses e-Withholding Tax

Some companies pay through a bank’s e-Withholding Tax service. The bank deducts the tax at the transfer and remits it to the Revenue Department for the client. In that case the client is exempt from issuing a 50 Tawi (Director-General’s Notification No. 20, in Thai).

The bank sends you an electronic record of the tax payment. That record is your evidence of the tax withheld in place of a 50 Tawi, so keep it. You can also check the amount withheld in the Revenue Department’s system, with the username and password you use for e-filing. If you are not sure whether a client uses this system, ask its accounts team.

7What to do if you have not received it

The client is required by law to issue it, and failing to do so carries a fine of up to ฿2,000 under Section 35 of the Revenue Code. Most of the time it has simply been forgotten or is sitting with the accounts team, and polite, steady chasing works.

• Say it on the invoice from the start: this amount is subject to 3% withholding tax, please send the 50 Tawi with the proof of transfer.
• Chase the accounts team, not the person who hired you. Accounts issues the document. Give the invoice number, the transfer date and the amount withheld.
• Ask for a PDF first and the original after. It is faster than waiting for the post.
• Chase before the year ends. At filing season accounts teams are overloaded and old paperwork is harder to find.
• Still nothing: ask your area Revenue Office, or call 1161.

A message you can send: "Hello, could you please send the withholding tax certificate (50 Tawi) for invoice no. …, paid on …, with ฿… withheld? A PDF first is fine. Thank you."

8Lost certificate or wrong details

• Lost: ask the client for a substitute (ใบแทน). The client copies the one it kept, marks it "ใบแทน" and signs it.
• Wrong details: ask the client to issue a correct one. Do not amend or cross out anything on it yourself.

9Where to get the 50 Tawi form

The form is filled in by the client who pays, not by you. A small client that has never withheld tax may not know which form to use, so you can send the Revenue Department’s links (both in Thai).

• The withholding tax certificate form (PDF), from the Revenue Department’s withholding tax forms page
• The Revenue Department’s 50 Tawi Generator program, for payers who issue it by computer

BaiPe does not offer this form, because the person being paid does not issue it.

10Tracking 50 Tawi with BaiPe

BaiPe does not issue the 50 Tawi, because that is the client’s job. The app shows you which ones you have not received.

• Switch on "Withholding tax" when you make an invoice. The app shows what you will actually receive and tells the client on the document that tax is withheld.
• When you record the payment, the document gets a 50 Tawi entry marked as pending until you mark it received, or mark that the client uses e-Withholding Tax.
• The Summary tab shows the total withheld this year and the certificates still outstanding.

Your first 3 documents are free, with no signup. Start at app.baipe.app or read how to make an invoice on your phone.

11Common questions

Who issues the 50 Tawi?

The payer who withheld the tax. For a freelancer that is the client, when the client is a company or other juristic person. The payee does not issue it.

When must the client issue the 50 Tawi?

For service and hire-of-work fees, immediately each time tax is withheld, which means with that payment.

Can I file my tax return without a 50 Tawi?

The 50 Tawi is your evidence of the tax withheld. If you do not have it yet, chase the client first, then ask the Revenue Department (call 1161) or an accountant how to file in your case.

Is a PDF of the 50 Tawi enough?

It lets you check the figures straight away. To be safe, also ask for a copy signed by the payer and keep it.

Does a freelancer issue a 50 Tawi to the client?

No. The freelancer is the one whose tax is withheld, so the freelancer receives it. What a freelancer issues to a client is a quotation, an invoice and a receipt.

Do I get a 50 Tawi when the client uses e-Withholding Tax?

Not on paper. The bank remits the tax and reports it to the Revenue Department, and you can check the record on the Revenue Department website.

12Sources

The rules on this page come from these Revenue Department documents (in Thai), last checked against the originals on 8 October 2026.

• Revenue Code, Section 50 bis: the duty to issue the certificate, and when
• Revenue Code, Section 35: the penalty for not complying with Section 50 bis
• Director-General’s Notification on Income Tax (No. 62): number of copies, the wording on each, and substitute certificates
• Director-General’s Notification (No. 20): remitting tax through e-Withholding Tax, and the exemption from issuing the certificate
• Revenue Department Order Tor Por 4/2528: withholding rates by type of income