DSD Report - Step by Step
Submitting the DSD Report follows general guidelines as below:
Employers with 100 or more employees must submit a request for course certification from the Department of Skill Development (DSD).
Employers are required to train at least 50% of the average number of employees throughout the year.
How to Count Employees: Average and Avoid Double Counting
- Employee count at the end of the month should match the number of employees reported to Social Security.
- Employees who left during the year but were trained can also be included in the count.
Submission for Certification
- When submitting for approval after training is completed, attach copies of the training expenses for each course along with the DSD Report.
- In case the receipt does not clearly specify the itemized list, additional clarification should be written, confirming that the expenses are related to the training course.
- For each item that includes Value-Added Tax (VAT), report the amount before VAT.
- If the receipt doesn’t show the VAT amount but states “This item includes VAT”, VAT must be deducted.
- If the receipt doesn’t show the VAT amount and doesn’t state “This item includes VAT”, no VAT needs to be deducted since the issuer is not registered for VAT.
Tax Deduction at Source
When a company or corporation pays training fees for seminars to a legal entity, the payment is considered as a service payment under Section 40(8) of the Revenue Code. The payer must deduct 3% tax at source from the training cost before VAT.
Example Calculation:
For a training fee of 10,000 THB before VAT at 7%:
- Tax at source = 300 THB
- The payment to the legal entity will be:
10,000 + 700 (VAT) – 300 (Tax) = 10,400 THB