The 3% that goes missing

Invoice a Thai company 10,000 baht for services and you may receive 9,700. That's ภาษีหัก ณ ที่จ่าย: the client withholds 3% on services (5% on rent, 2% on advertising), pays it to the สรรพากร for you, and hands you a certificate known as "50 ทวิ", which you use as a credit against your own income tax. VAT-registered companies also add 7% VAT and issue a ใบกำกับภาษี with both tax ID numbers. Big clients pay only after you วางบิล (submit the invoice) on their set dates and then wait out the credit period. So freelancers and small firms learn two questions early: เครดิตกี่วัน and วางบิลวันไหน.