{"id":9362,"date":"2025-06-09T13:28:29","date_gmt":"2025-06-09T06:28:29","guid":{"rendered":"https:\/\/fdi.co.th\/?p=9362"},"modified":"2025-06-17T14:47:52","modified_gmt":"2025-06-17T07:47:52","slug":"%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%ab%e0%b8%b1%e0%b8%81-%e0%b8%93-%e0%b8%97%e0%b8%b5%e0%b9%88%e0%b8%88%e0%b9%88%e0%b8%b2%e0%b8%a2","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%ab%e0%b8%b1%e0%b8%81-%e0%b8%93-%e0%b8%97%e0%b8%b5%e0%b9%88%e0%b8%88%e0%b9%88%e0%b8%b2%e0%b8%a2\/","title":{"rendered":"You Must Know! How to Calculate Withholding Tax and Who Is Required to Pay?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9362\" class=\"elementor elementor-9362\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5fa2ef20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fa2ef20\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3224a20e\" data-id=\"3224a20e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4504a6d5 elementor-widget elementor-widget-text-editor\" data-id=\"4504a6d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\"><b>What is Withholding Tax and How Does It Relate to Tax Filing?<\/b><\/h1><p><span style=\"font-weight: 400;\"><span style=\"color: #3366ff;\">Withholding Tax<\/span> It is a tax mechanism used by the government to collect tax in advance from income earners, by requiring the payer to withhold tax from the amount payable to the recipient and remit it to the Revenue Department. This method helps the government collect taxes efficiently and reduces the risk of incomplete tax collection.<\/span><\/p><p><span style=\"font-weight: 400;\">For withholding tax, the tax will be deducted each time a payment falls under the categories of income specified by law. As a result, the payee will receive a net amount lower than the full payment, and will be issued a withholding tax certificate as evidence for personal income tax filing, as well as for claiming a refund of any overpaid tax.<\/span><\/p><p><span style=\"font-weight: 400;\">Even though the payer has already withheld and remitted the tax to the Revenue Department, the recipient is still required to include that income in their annual tax calculation and submit the personal income tax return as usual.<\/span><\/p><blockquote><p><b>No Withholding!! For payments not exceeding 1,000 baht, <\/b><em>the Revenue Department specifies that withholding tax is not required. However, if the payments under 1,000 baht are part of a continuous contract, such as internet service fees, withholding tax must be deducted, as the total amount for the year exceeds 1,000 baht.\u00a0\u00a0<\/em><\/p><\/blockquote><h2 style=\"text-align: center;\"><b>Withholding Tax Rates: What Are the Applicable Deduction Rates?<\/b><\/h2><p><span style=\"font-weight: 400;\">The withholding tax rate depends on the type of income, as follows:<\/span><\/p><p><b>Salaries and Wages<\/b><\/p><p><span style=\"font-weight: 400;\">When a company pays compensation to employees, such payments fall under the withholding tax system and are subject to **personal income tax rates**, which are **progressive rates**. The company must calculate the total annual income paid to the employee, deduct applicable allowances and deductions, and apply the progressive tax rates accordingly.\n\nHowever, if the employee\u2019s total income does not reach the taxable threshold, the company is not required to withhold tax\u2014effectively resulting in a 0% rate. In cases where tax has already been withheld, the employee can claim a tax refund when filing their personal income tax return.\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Service fees or professional fees,<\/b><span style=\"font-weight: 400;\"> such as contracting work, producing goods, printing business cards, graphic design, interior decoration, or other services, are subject to a withholding tax rate of 3% of the actual payment amount.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising Fees: Payments for advertising through various media channels via agencies or advertising companies to promote a brand or product on social media are subject to a withholding tax rate of 2%.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Real Estate Rental Fees <\/b><span style=\"font-weight: 400;\">If the rental is for seminars or events, it is considered a service fee and subject to 3% withholding tax. However, if it involves possession of keys (direct space rental), it is classified as venue rental and subject to 5% withholding tax on the amount paid.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interest Payments<\/b><span style=\"font-weight: 400;\"> : Withhold 15% of the payment amount.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dividends<\/b><span style=\"font-weight: 400;\"> : Withhold 10% of the payment amount.\u00a0<\/span><\/li><\/ul><blockquote><p style=\"text-align: center;\"><strong><em>If you have any questions or need further clarification regarding corporate tax<span style=\"color: #339966;\"> planning, please feel free to consult FDI at <a style=\"color: #339966;\" href=\"https:\/\/lin.ee\/DEN5wES\">@FDIGROUP<\/a><\/span><\/em><\/strong><\/p><\/blockquote><h2><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-9365\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-1024x683.png\" alt=\"\" width=\"568\" height=\"379\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148-18x12.png 18w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-06-09T132546.148.png 1800w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/h2><h2><b>Who Is Required to Withhold Tax?<\/b><\/h2><p><span style=\"font-weight: 400;\">The person responsible for withholding tax is the **payer**, which can be either an individual or a juristic person, such as a company or organization. The payer must deduct the tax from the payment and remit that amount to the government. This form of tax applies when a single or multiple payments are made with a total amount of **1,000 baht or more**.\n\nFor example, if a company hires a freelancer to create graphic designs with a total payment of 4,000 baht, divided into two payments of 1,500 and 2,500 baht, the company must withhold tax **twice**, for each payment, and remit it to the Revenue Department.<\/span><\/p><h2><b>Formula for calculating withholding tax.<\/b><\/h2><p>The calculation of withholding tax can be divided into two forms: withholding tax<span style=\"color: #3366ff;\"> <em>paid on a continuous basis and withholding tax paid as a one-time payment.<\/em><\/span> Each type has its own calculation method, as shown in the following examples.<\/p><h3><strong>Withholding Tax Paid on a Continuous Basis\u00a0<\/strong><\/h3><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formula for calculating withholding tax paid on a continuous basis:\nWithholding Tax Amount = Payment Amount \u00d7 Withholding Tax Rate \/ (100 \u2013 Withholding Tax Rate)<\/span><\/li><\/ul><p><b>Here are examples of<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment for graphic design services, with a fee of 20,000 baht, must be subject to a 3% withholding tax.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Withholding tax amount (paid on a continuous basis) = 20,000 \u00d7 3 \/ (100 \u2013 3) = 619 baht.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In the withholding tax certificate, it will state that the income is 20,618 baht, the withholding tax deducted is 618 baht, and the actual amount received by the payee is 20,000 baht.<\/span><\/p><h3><b>Withholding tax <\/b><b>One-Time Withholding Tax Payment<\/b><\/h3><p><span style=\"font-weight: 400;\">One-time withholding tax payment refers to the withholding tax method where the company, as the payer, covers the withholding tax amount on behalf of the recipient as a single payment from the first transaction only.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Formula for calculating one-time withholding tax payment:\nWithholding Tax Amount = (Payment Amount + Withholding Tax Paid on Behalf) \u00d7 Withholding Tax Rate<\/span><\/li><\/ul><p><b>Example of withholding tax calculation.<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Assume payment for graphic design services with a fee of 20,000 baht, subject to 3% withholding tax.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Withholding tax amount at the normal rate = 20,000 \u00d7 3% = 600 baht.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Withholding tax amount (one-time payment) = (20,000 + 600) \u00d7 3% = 618 baht.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In the withholding tax certificate, it will state that the income is 20,600 baht, the withholding tax deducted is 618 baht, and the actual amount received by the payee is 20,600 \u2013 618 = 19,982 baht.<\/span><\/p><p>In summary, <b>Withholding tax <\/b>It is a type of tax where the **payer** has the duty to **withhold** a portion of the income to be paid to the recipient and remit it to the Revenue Department on behalf of the recipient. This method allows the government to collect tax at the point the income is paid, without waiting for the recipient to file their own tax return later.\n\nOne important note: if the payer fails to withhold tax or submit the form, penalties and surcharges will apply. The recipient can use the withholding tax certificate issued by the payer to file their annual tax return.<\/p><h2 style=\"text-align: center;\"><b>FDI: Accounting and Tax Planning Consultants for Corporations.<\/b><\/h2><p><span style=\"font-weight: 400;\">We are committed to supporting your business towards a sustainable future with our long-term accounting and tax planning consulting services. Our team of experienced experts with in-depth knowledge is ready to help you achieve your goals for sustainable business growth.\u00a0<\/span><span style=\"font-weight: 400;\">We provide guidance, prepare documents, submit tax forms, and coordinate directly with the Revenue Department, allowing your company to operate efficiently while minimizing tax concerns. In addition, we offer strategic business planning advice to help your business grow steadily and securely over the long term.<\/span><\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-9363\" src=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566.png\" alt=\"\" width=\"568\" height=\"379\" srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566.png 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/06\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-02-21T132120.566-18x12.png 18w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/><\/p><p><b>Contact Us\u00a0<\/b><\/p><ul><li><span style=\"font-weight: 400;\"> Facebook : FDI Group \u2013 Business Consulting<\/span><\/li><li><span style=\"font-weight: 400;\"> @fdigroup<\/span><\/li><li><span style=\"font-weight: 400;\"> Phone : 02-642-6866, 02-642-6869, 02-642-6895<\/span><\/li><li><span style=\"font-weight: 400;\"> E-mail :infojob@fdi.co.th<\/span><\/li><li>Website : <span style=\"color: #000000;\">www.fdi.co.th<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-03bba72 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class=\"eael-grid-post-excerpt\"><p>\u0e2b\u0e25\u0e32\u0e22\u0e04\u0e19\u0e21\u0e2d\u0e07\u0e27\u0e48\u0e32\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e20\u0e32\u0e23\u0e30\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22 \u0e41\u0e15\u0e48\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e23\u0e34\u0e07 \u0e20\u0e32\u0e29\u0e35\u0e04\u0e37\u0e2d\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e21\u0e37\u0e2d\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e0a\u0e48\u0e27\u0e22\u0e43\u0e2b\u0e49\u0e40\u0e08\u0e49\u0e32\u0e02\u0e2d\u0e07\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e21\u0e2d\u0e07\u0e40\u0e2b\u0e47\u0e19\u0e20\u0e32\u0e1e\u0e23\u0e27\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e02\u0e2d\u0e07\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e44\u0e14\u0e49\u0e0a\u0e31\u0e14\u0e40\u0e08\u0e19\u0e22\u0e34\u0e48\u0e07\u0e02\u0e36\u0e49\u0e19...<\/p><a href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%a3%e0%b8%a7%e0%b8%a1%e0%b9%80%e0%b8%a3%e0%b8%b7%e0%b9%88%e0%b8%ad%e0%b8%87%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%a9%e0%b8%b1%e0%b8%97-%e0%b8%9c%e0%b8%b9%e0%b9%89\/\" class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    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srcset=\"https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8.png 1800w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/12\/SEO-8-18x12.png 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b9%80%e0%b8%97%e0%b8%84%e0%b8%99%e0%b8%b4%e0%b8%84%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%ab%e0%b8%b2%e0%b8%a3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-sme-%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88\/\" title=\"SME Tax Management Tips : Corporate Tax Deductions and Incentives Explained\"rel=\"nofollow\"target=\"_blank\">SME Tax Management Tips : Corporate Tax Deductions and Incentives Explained<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt='FDI' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by FDI\" rel=\"author\">FDI<\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"16\/12\/2025\">16\/12\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23 SME \u0e04\u0e27\u0e23\u0e43\u0e2a\u0e48\u0e43\u0e08\u0e41\u0e25\u0e30\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e17\u0e35\u0e48\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e21\u0e35\u0e04\u0e27\u0e32\u0e21\u0e23\u0e39\u0e49\u0e40\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e20\u0e32\u0e29\u0e35...<\/p><a href=\"https:\/\/fdi.co.th\/en\/blog\/%e0%b9%80%e0%b8%97%e0%b8%84%e0%b8%99%e0%b8%b4%e0%b8%84%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%ab%e0%b8%b2%e0%b8%a3%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5-sme-%e0%b8%a5%e0%b8%94%e0%b8%ab%e0%b8%a2%e0%b9%88\/\" class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-10269 category-blog-%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\" data-id=\"10269\">\n        <div 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https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-300x200.png 300w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-1024x683.png 1024w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-768x512.png 768w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-1536x1024.png 1536w, https:\/\/fdi.co.th\/wp-content\/uploads\/2025\/10\/\u0e1a\u0e17\u0e04\u0e27\u0e32\u0e21-SEO-2025-10-08T133820.244-18x12.png 18w\" sizes=\"(max-width: 1800px) 100vw, 1800px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%87%e0%b8%9a%e0%b8%94%e0%b8%b8%e0%b8%a5%e0%b8%84%e0%b8%b7%e0%b8%ad%e0%b8%ad%e0%b8%b0%e0%b9%84%e0%b8%a3-how-to-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%ad%e0%b9%88%e0%b8%b2%e0%b8%99%e0%b8%87%e0%b8%9a\/\" title=\"What is a Balance Sheet? How to Read Financial Statements for Beginners!\"rel=\"nofollow\"target=\"_blank\">What is a Balance Sheet? How to Read Financial Statements for Beginners!<\/a><\/h2><\/header><div class=\"eael-entry-header-after\"><div class=\"eael-author-avatar\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\"><img alt='FDI' src='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=96&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/3f38c6a5404ea325feca32bca69cdfb8300087313f2a7c5d74695f1faa389edf?s=192&#038;d=mm&#038;r=g 2x' class='avatar avatar-96 photo' height='96' width='96' \/><\/a><\/div><div class=\"eael-entry-meta\"><span class=\"eael-posted-by\"><a href=\"https:\/\/fdi.co.th\/en\/author\/fdi-admin1\/\" title=\"Posts by FDI\" rel=\"author\">FDI<\/a><\/span><span class=\"eael-posted-on\"><time datetime=\"14\/10\/2025\">14\/10\/2025<\/time><\/span><\/div><\/div><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>\u0e07\u0e1a\u0e14\u0e38\u0e25\u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23 ? \u0e07\u0e1a\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e17\u0e35\u0e48\u0e04\u0e19\u0e17\u0e33\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e04\u0e27\u0e23\u0e23\u0e39\u0e49...<\/p><a href=\"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-acc\/%e0%b8%87%e0%b8%9a%e0%b8%94%e0%b8%b8%e0%b8%a5%e0%b8%84%e0%b8%b7%e0%b8%ad%e0%b8%ad%e0%b8%b0%e0%b9%84%e0%b8%a3-how-to-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%ad%e0%b9%88%e0%b8%b2%e0%b8%99%e0%b8%87%e0%b8%9a\/\" class=\"eael-post-elements-readmore-btn\"rel=\"nofollow\"target=\"_blank\">Read More<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-aee7ca5\" data-widget-id=\"aee7ca5\" data-widget=\"aee7ca5\" data-page-id=\"9362\" data-template=\"{&quot;dir&quot;:&quot;lite&quot;,&quot;file_name&quot;:&quot;one.php&quot;,&quot;name&quot;:&quot;Post-Grid&quot;}\" data-class=\"Essential_Addons_Elementor\\Elements\\Post_Grid\" data-layout=\"grid\" data-page=\"1\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=3&amp;offset=0&amp;post_type=post&amp;tax_query%5B0%5D%5Btaxonomy%5D=category&amp;tax_query%5B0%5D%5Bfield%5D=term_id&amp;tax_query%5B0%5D%5Bterms%5D%5B0%5D=43&amp;tax_query%5Brelation%5D=AND&amp;post__not_in%5B0%5D=9362\" data-max-page=\"6\">\n                    <span class=\"eael-btn-loader button__loader\"><\/span>\n                    <span class=\"eael_load_more_text\">Load More<\/span>\n                <\/button>\n            <\/div>\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 \u0e04\u0e37\u0e2d\u0e2d\u0e30\u0e44\u0e23 \u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23 ? \u0e20\u0e32\u0e29\u0e35\u0e2b\u0e31\u0e01 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 (Withholding Tax) \u0e40\u0e1b\u0e47\u0e19\u0e01\u0e25\u0e44\u0e01\u0e17\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e23\u0e31\u0e10\u0e1a\u0e32\u0e25\u0e43\u0e0a\u0e49\u0e43\u0e19\u0e01\u0e32\u0e23\u0e40\u0e01\u0e47\u0e1a\u0e20\u0e32\u0e29\u0e35\u0e25\u0e48\u0e27\u0e07\u0e2b\u0e19\u0e49\u0e32\u0e08\u0e32\u0e01\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49 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