The WHT shall be submitted to the Revenue Department by the 7th of each month for payments made in the previous month. For instance, the WHT deducted from a payment on the 15th of December shall be submitted to the Revenue Department by the 7th of January.
However, companies registered with the e-filing of the Revenue Department are granted an additional 8 days to file their tax returns, which allows them to submit their WHT by the 15th of the month.
Fines & penalties for late submissions apply as follows:
- Fines: 1.5%/month of the tax due amount.
- Penalties: 100 THB within the first 7 days / 200 THB after 7 days.