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PND.3 Withholding Tax: What to Check Before Filing

💡 Key takeaways

Check payee details, income type, tax period, filing status and payment evidence before submitting PND.3. Older RDPrep and RDX steps may no longer apply.

The referenced tutorial demonstrates an older RDPrep workflow for preparing a PND.3 attachment and uploading an RDX file. Screens and procedures reflect the time of recording. Use the current Revenue Department forms and instructions before filing.

PND.3 is a withholding-tax return used when the income type and applicable law require it. Confirm the payer, recipient, payment and tax treatment from the current official guidance; do not choose a form solely because a video or software menu names it.

Before filing PND.3

Are the RDPrep and RDX steps in the video still current?

Do not assume that an older file format or workflow is still supported. The Revenue Department provides WHT Services System (SVS), WHT Software Component (SWC) and separate user guides. The required route depends on the service, filing role and current notices.

One notice describes a change for certain PND.53 filings made on behalf of another party beginning with tax month July 2025: it specifies SWC version 1.5.4 or later and says files ending in .whtc.rdx do not need to be converted again with RDPrep. That rule applies to the stated case; it does not mean every PND.3 filer should use the same file. Check the current WHT system page and guide before preparing an upload.

Official references

Use the current PND.3 form and instructions, WHT system notices, WHT/SWC guide and online filing calendar linked below. Government pages and requirements can change.

Video and references

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Kanngongkanngoen Editorial Team

We create clear educational content about personal finance, investing, and debt management, with an emphasis on accuracy and transparency.