Articles | Updated 21 October 2026
Paying an ordinary partnership: file PND 3 or PND 53?
Check whether the partnership is registered with the Department of Business Development. An unregistered ordinary partnership is taxed like an individual and goes on PND 3. A registered ordinary partnership and a limited partnership are juristic persons and go on PND 53. The rates are the same either way: 3% for services and 5% for rent
By type of recipient
Unregistered ordinary partnership or non-juristic body of persons
Taxed as: Individual
Form: P.N.D.3
Registered ordinary partnership
Taxed as: Juristic person
Form: P.N.D.53
Limited partnership or limited company
Taxed as: Juristic person
Form: P.N.D.53
Sole owner, shop registered under an individual
Taxed as: Individual
Form: P.N.D.3
| Received by | Taxed as | Form |
|---|---|---|
| Unregistered ordinary partnership or non-juristic body of persons | Individual | P.N.D.3 |
| Registered ordinary partnership | Juristic person | P.N.D.53 |
| Limited partnership or limited company | Juristic person | P.N.D.53 |
| Sole owner, shop registered under an individual | Individual | P.N.D.3 |
How to check whether it is registered
- Ask the recipient for the partnership registration certificate. If there is one, it is a juristic person
- Check the full name on the invoice. Registered ordinary partnership or limited partnership means a juristic person
- Search the name in the Department of Business Development database. If it is not found, it is usually unregistered
- If unsure, ask the recipient before issuing the certificate, because the certificate also shows which form you file
Who withholds and how much
- Companies and juristic partnerships withhold once the contract amount reaches 1,000 baht
- Services and work-for-hire 3%, rent 5%, advertising 2%, transport 1%, whichever form the recipient goes on
- Work it out on the amount before VAT
Example: hiring painters
A company hires an unregistered ordinary partnership to paint its shop for 30,000 baht. The partnership is not VAT registered
Issue a 50 Tawi certificate ticking PND 3 and remit 900 baht with that month's PND 3. If the partnership were registered, the numbers stay the same but you tick and file PND 53 instead
Wage
Amount (THB): 30,000.00
Withholding 3%
Amount (THB): -900.00
Amount paid
Amount (THB): 29,100.00
| items | Amount (THB) |
|---|---|
| Wage | 30,000.00 |
| Withholding 3% | -900.00 |
| Amount paid | 29,100.00 |
Paying through e-Withholding Tax: only 1%
When you pay through a bank that offers e-Withholding Tax, the 5%, 3% and 2% rates fall to 1% from 1 January 2569 to 31 December 2570, according to Revenue Department news 14/2569
How to do it in the app
In GORINY, set the recipient type in the supplier record: individual for an unregistered partnership, juristic person for a registered one. When you pay, the system sorts the item into PND 3 or PND 53. If the type is missing, it warns you before producing the form
Frequently asked questions
- We filed on the wrong form. How do we fix it?
- Ask your accountant about filing an additional return on the correct form, and give the recipient a certificate with the correct box ticked
- Does an unregistered ordinary partnership have a tax ID?
- Yes, it uses the number issued by the Revenue Department. Put that number on PND 3 and the certificate
- Does a shop run by an individual have to withhold?
- For services and rent under Tor.Por. 4/2528 clauses 6 and 8, the payer that must withhold is a juristic person, so a shop run by an individual does not
Sources
Checked against official announcements on 21 October 2026
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