Employers, Take Note: What Is a 50 Tawi and When Must You Issue It?

A 50 Tawi is the withholding tax certificate under Section 50 Tawi (50 bis) of Thailand's Revenue Code. The payer of income, such as an employer, gives it to the person whose tax was withheld, who then uses it as evidence when filing their annual income tax return. For salaries, it must be issued by 15 February of the following year, or within 1 month of an employee leaving during the year. For other types of income, it must be issued every time tax is withheld.

 

What is a 50 Tawi, and what is it used for?

The 50 Tawi, formally the "Withholding Tax Certificate under Section 50 Tawi of the Revenue Code", is a document the payer issues after withholding tax at source. It confirms that tax was withheld from the recipient's income and that the payer has remitted that tax to the Revenue Department.

 

The person whose tax was withheld (the recipient) should keep the 50 Tawi as supporting evidence for their annual personal income tax return (P.N.D.90 or P.N.D.91). The tax shown on the 50 Tawi is credited against the total tax due for the year. If too much was withheld, they can claim a refund.

 

Employers must now file P.N.D.1 and P.N.D.1 Kor electronically only, under Notification of the Director-General of the Revenue Department on Income Tax (No. 438). As a result, employees' income and withholding tax data go straight into the Revenue Department's system, and employees can check their own records through My Tax Account on the Revenue Department website.

 

Who must issue the 50 Tawi?

Many people assume they have to request a 50 Tawi from the Revenue Department. In fact, the Revenue Department does not issue it. The 50 Tawi is issued by the "payer of income" who withheld the tax, which, in the case of salaries, is the employer.

 

The payer must issue a 50 Tawi to the recipient, whether an individual or a juristic person, for every type of assessable income subject to withholding tax, such as salaries, wages, allowances, bonuses, and commissions. The 50 Tawi may be prepared in Thai or English. If it is prepared in any other language, it must include a Thai translation.

 

 

The employer (the withholding agent) must issue the 50 Tawi to the employee whose tax was withheld in 2 copies with identical content. The top of each copy is marked as follows:

• Copy 1: "For the withholdee, to be attached to the tax return"
• Copy 2: "For the withholdee, to be kept as evidence"

 

When must the 50 Tawi be issued?

The deadline for issuing the withholding tax certificate (50 Tawi) depends on the type of income and the recipient's employment status, as summarised below.

 

 

Example: For an employee who works the whole 2026 tax year, the employer must issue the 50 Tawi by 15 February 2027. For an employee whose resignation takes effect on 20 June 2026, the employer must issue it by 20 July 2026.

 

Salaries, wages, commissions, gratuities, etc.

When paying assessable income such as salaries, wages, commissions, gratuities, and other income under Section 40(1) and 40(2), the employer must issue the 50 Tawi to the employee or withholdee as follows:

• Employed until year-end: the employer must issue the 50 Tawi by 15 February of the year after the tax year.
• Left during the year: the employer must issue the 50 Tawi within 1 month of the date the withholdee left employment during the tax year.

 

Other types of income

When paying other types of assessable income under Section 40(3), (4), (5), (6), (7), or (8) of the Revenue Code, the payer must issue the 50 Tawi immediately every time tax is withheld.

 

 

What should the employer do if an employee loses or damages their 50 Tawi?

If an employee loses, tears, or damages their 50 Tawi, the employee (the recipient) can ask the employer (the payer) for a "replacement 50 Tawi". The employer should follow these steps:

1. Copy the duplicate: make a photocopy of the duplicate withholding tax certificate kept on the employer's file.
2. Mark it "Replacement": write or stamp the word "Replacement" (in Thai, "Bai Taen") at the top of the document.
3. Sign to certify: the person responsible for issuing withholding tax certificates signs the document to certify it, then gives it to the employee.

 

What should HR prepare before issuing 50 Tawi for the 2026 tax year?

The end of one year and the start of the next is when HR closes out the full-year tax figures for every employee. Check these items before issuing the 50 Tawi:

1. Check each employee's taxpayer ID number: Thai employees use their 13-digit national ID number, while foreign employees need a number issued by the Revenue Department. See how to check it in what is a taxpayer ID number.
2. Reconcile full-year income and tax: the totals on the 50 Tawi must match the sum of all 12 monthly P.N.D.1 filings.
3. Fill in fund contributions: the form has fields for the Social Security and provident fund contributions deducted from the employee, which the employee uses as tax deductions.
4. File P.N.D.1 Kor on time: submit the full-year income summary for all employees electronically within February of the following year. See every filing deadline in the 2026 tax calendar.
5. Don't forget employees who left during the year: their 50 Tawi must be issued within 1 month of leaving, without waiting for the year-end cycle.

 

HumanSoft payroll software calculates withholding tax every pay period and keeps each employee's year-to-date totals in the system, so HR can prepare P.N.D.1 and 50 Tawi figures without adding up Excel files month by month.

 

Summary: why the 50 Tawi (withholding tax certificate) matters

The 50 Tawi, or withholding tax certificate, is a document the payer of income, such as an employer, gives to the person whose tax was withheld, as evidence for filing their annual personal income tax return (P.N.D.90/91). For salaries, the employer issues it once a year by 15 February of the following year, or within 1 month when an employee leaves during the year. For other types of income, it must be issued every time tax is withheld.

 

FAQ: Common questions about the 50 Tawi

Q: When does an employee who resigns mid-year get their 50 Tawi?

A: The employer must issue the 50 Tawi within 1 month of the employee's leaving date. There is no need to wait until the end of the year.

 

Q: How many copies of the 50 Tawi are required?

A: At least 2 copies with identical content. Copy 1 is for the withholdee to attach to their tax return, and Copy 2 is for the withholdee to keep as evidence.

 

Q: Where can employees check their income and withholding tax online?

A: Through the Revenue Department's My Tax Account. Because employers must file P.N.D.1 and P.N.D.1 Kor electronically, employees' income and withholding tax data go directly into the Revenue Department's system.

 

Related reading

• What Is a Taxpayer ID Number? Is It the Same as Your National ID?
• 2026 Tax Calendar: What Must Companies File Each Month?
• P.N.D. 94: Who Must File and When?
• HR Software That Supports PVD and EWF