P.N.D.3 / P.N.D.53 What is withholding tax filing?

P.N.D. 3 is a form for reporting withholding tax of a juristic person who transacts with a natural person. The business owner (corporate entity) must be deducted from the wages hired by outsiders to work for the company.

📍What is withholding tax?

Income tax withholding or withholding is money that a “payer” registered as a company or juristic person must “withhold” before paying to a corporate receiver. or ordinary people and submit it as a tax to the Revenue Department no later than the 7th day of the following month.

📍P.N.D.3 / P.N.D.53 When did you do it?

For business owners who are already registered in the form of a company when there are various expenses that business owners need to hire to make things or use services. For example, hire freelancers (persons) to make websites, design graphics, hire technicians to repair air conditioners.

or hiring companies such as accounting firms, advertising design firms or necessary service fees such as internet charges Product insurance transportation insurance office rent, etc.

these expenses As a business owner, the employer is also obliged to withhold payments from the service provider. This money is not our money. But it is money that must be remitted to the Revenue Department.

📍Withholding will be deducted at the rate specified by the Revenue Department. It is divided into the types of items that must be deducted as follows:

- Transportation cost 1%

- Insurance fee 1%

- Advertising cost 2%

-Service fee/wage for doing things 3%

- Rental fee 5%

Most of the time, merchants will face a service fee. and the rent of course It is therefore a matter for business owners to understand the inevitable withholding tax.

And that's why business owners need to keep all documents in place every time they perform any activity. in our business always because every month, both our service providers Including ourselves, business owners, are obliged to pay taxes to the Revenue Department itself.

📍When to send P.N.D.3 / P.N.D.53?

Both P.N.D. 3 and P.N.D. 53 will be forwarded when during the month there is a withholding within the 7th day of the following month. If this month does not deduct any person

Or any company do not have to send Or if this month there are only withholding items for individuals, send only P.N.D. 3 or if withholding, only corporate entities It is delivered only to P.N.D. 53.

But if submitting via the Internet, can extend the period for another 8 days (until the 15th) and can check retrospectively after sending it for 3 days.

📍How to do P.N.D.3 / P.N.D.53?

Initially, separate the monthly income and expenses documents for tax remittance into 2 piles. Which expenditure documents do we have to withhold?

Then separate the expenditure documents into Expense documents with withholding certificate that is an individual and expense documents with a withholding certificate that is a juristic person

delivery time to the Revenue Department If submitting only the withholding tax of a natural person, there will be a P.N.D.3 document (cover page), a P.N.D.3 attachment. (For details) if submitting only the withholding tax of the juristic person There will be a P.N.D.53 document. and the Por Ngor Dor 53 attachment If in that month there is a deduction for both the individual and the juristic person, all documents must be submitted.

📍How to write P.N.D.3

Take the information from the withholding certificate that is deducted from the natural person to be inserted in the P.N.D. 3 attachment by inserting the name-surname ID card number, address, date, month, year of issuing this letter Type of income (e.g. wages, service charges, rent) Tax rate withheld amount paid and the taxes collected from him

As for the Por Ngor Dor 3, enter the information of our business, the month of payment (for example, for delivery in January, put a tick in the January box) and fill in the details of how many sheets are attached. total income and the total amount of tax

📍How to write PND 53

Do the same form P.N.D.3 by filling in the information specific to the juristic person.

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