The WHT must be submitted in an electronic file to the RD, starting in the tax year 2024

The Revenue Department specifies the regulations requiring businesses to file employee income files electronically to the Department to prevent counterfeiting of Withholding Tax certificates, effective from tax year 2024 onwards.


The Revenue Department forced companies to submit Withholding Tax in electronic file

Mr.Vinij Wisetsuvarnabhumi, Deputy Director-General of the Revenue Department as a spokesman for the Revenue Department, revealed that  taxpayers previously used a voluntary system to submit withholding tax in paper form or electronic file. However, from the tax year 2024 onwards, all companies must submit their employees’ income in electronic files to prevent counterfeiting of the withholding tax. 

All salaried employees who pay personal income tax can view the withholding tax certificate at My Tax Account since the annual tax filing on January 1, 2025.

Reasons for modifying the submission of the withholding tax in paper form to Electronic file

Filing as an electronic file can reduce the working process of companies that withhold tax, with no need for the companies to store paper documents, and reduce significant storage burdens and costs.

It also facilitates employees who earn money from various sources to see withholding tax of various companies that pay for them by themselves, without having to go around seeking certificates from each company.

Moreover, it also prevents counterfeiting of withholding tax certificates because there have been many employees of the company who have forged withholding tax certificates to avoid income tax breaks.

Therefore, the Revenue Department has taken measures to force all companies to submit their employees’ income as electronic files within the 2024 Personal Income Tax filing period, which starts from January 1 – April 8, 2025.

In the future, the Revenue Department will be able to link all income and allowances of employees into the system so that they can inform their employers that withholding tax should be done at the appropriate amount so the companies will not withhold too much till they have to file for a refund later.

In addition, the total of individual income tax returns filed last year was 11.4 million people, 96% of individual income tax filing was electronic, and 4 million applicants for tax refunds. This year’s personal income tax returns have been filed since early February for more than 2.1 million, more than the same period last year which was 1.7 million filed tax returns.

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