PND 1 Kor is an annual return for withholding tax on income under Sections 40(1) and 40(2), as specified by Thailand’s Revenue Department. PND 1 is the relevant monthly filing. Using the wrong form or submitting incomplete information can cause annual totals to differ from payroll records and employee withholding certificates.
The linked video demonstrates an earlier version of the e-Filing system. This article focuses on preparing records and checking current official guidance; screenshots and steps from an older interface should not be treated as current instructions.
How PND 1 differs from PND 1 Kor
The Revenue Department describes PND 1 as a periodic withholding-tax filing. PND 1 Kor is an annual summary for qualifying income and items under Sections 50(1) and 58(2). Before preparing a file or entering data, check the latest details on the Revenue Department’s withholding-tax forms page.
Check payroll records before the annual filing
- Compile the employee and income-recipient list for the period covered by the form.
- Compare income and withheld-tax totals with payroll, accounting records, and the certificates issued to each employee.
- Check tax identification numbers, names, and branch information, and correct errors before submission.
- Reconcile records for employees who joined or left during the year and any information corrected later.
- Confirm that the filing system accepted the return and retain the submission evidence.
For large data sets, the Revenue Department provides data formats and WHT/SWC tools for supported cases. Do not assume that a file or process shown in an older video works with every current system version. Check the WHT system information and the program and service guide for the format that currently applies.
Check the latest filing channel and deadline
The Revenue Department has required employers to submit PND 1, PND 1 Kor, and special PND 1 Kor returns electronically since 2024. Check the latest notice and the online filing deadlines for the period you are filing, because deadlines and requirements may change.
Official references: Revenue Department: PND 1 and PND 1 Kor forms; Revenue Department: WHT and electronic filing requirements; Revenue Department: program and service guide; Revenue Department: filing deadlines.