Since withholding tax was deducted from the payment made to Wiggin without Wiggin’s having any liability to pay Thai tax, pursuant to Section 27ter of the Revenue Code, Wiggin was entitled to request for the refund of the withholding tax incorrectly deducted by CTH which was subsequently remitted to the Revenue Department on 5 July 2013. As the withholding tax deducted and paid to the Revenue Department is for the tax month of June 2013, and Wiggin has submitted the request for withholding tax refund on 5 August 2014, the withholding tax refund request was made within 3 years from the last day of the time limit prescribed by law for filing a tax return under Section 27ter.