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"Missed Filing Withholding Tax? Watch Out for Unexpected Penalties!"

Updated: Sep 10, 2025


Filing withholding tax accurately and on time is an essential responsibility for all businesses, large and small. Non-compliance with tax requirements can result in legal penalties, potentially impacting the business in the long run. Here’s what businesses need to know about the penalties they may face for failing to file withholding tax.



1. Penalties for Not Filing Withholding Tax

  • Late Filing Penalty: If withholding tax is not filed within the required timeframe, the Revenue Department may impose a fine between 1,000 and 2,000 baht, depending on the officer’s discretion.

  • Late Payment Interest: If the payment is overdue, an interest rate of 1.5% per month will be charged on the unpaid tax amount. This is calculated on a monthly basis (or fraction of a month) and can accumulate up to twice the original tax amount.



2. Penalties for Not Issuing Withholding Tax Receipts

  • If the withholding agent fails to issue a withholding tax certificate to the taxpayer, they may face a fine of up to 200 baht per certificate. Issuing accurate and complete withholding tax receipts is crucial to avoid future complications and to ensure transparency in the company’s tax handling.


3. Inspection and Reputational Risks

  • Non-compliance can trigger a tax audit, and in some cases, result in a thorough investigation, which can be both disruptive and damaging to the company’s reputation. Additionally, failure to comply with tax requirements may erode trust with clients and business partners, affecting future opportunities.



Summary & Recommendations

Filing withholding tax on time not only helps avoid penalties and interest charges but also preserves the business’s reputation in the long term. Maintaining a reliable system for managing tax and accounting data can streamline the tax filing process, minimize errors, and reduce the risk of audits. Consulting with a tax professional or an accountant can also provide valuable guidance on legal compliance.


This article provides a general overview of withholding tax obligations. For specific concerns, consider consulting a tax expert or a qualified accountant for tailored advice.


If you have any further questions or need advice on accounting and tax services, feel free to contact us at:

Phone: 065-625-4497, 062-216-4425

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