Eksiam & Partners Co., Ltd. +66 81 654 5922  ·  contact@eksiamlegal.com
Eksiam & Partners · Bangkok

Tax Law Consultants
for Businesses

Whether your business is planning a transaction, has received a letter from the Revenue Department, or disagrees with the tax that has been assessed, we review the facts and documents, explain the law that applies to the matter, and consider the options that suit your business — from advice and responses to the officials through to appeals and litigation in the Central Tax Court, within the agreed scope of work.1

Request a Consultation → Call +66 81 654 5922 (in Thailand 081 654 5922)
Before a TransactionReviewing the tax burden and the legal conditions before signing, before transferring assets, or before making payments abroad
When the Revenue Department Writes to YouPreparing documents and explanations on the points the officials have raised, and attending as your authorized representative
When You Disagree With an AssessmentChecking the appeal deadline, preparing the appeal, and considering a suit in the Central Tax Court
01Practice Areas

Legal Services in Business Taxation

Each service begins with the situation your business is actually facing, so that the issues, the options, and the statutory time limits come into sharper focus.

ITax Planning and Business Tax Structuring
Reviewing the tax burden of a transaction and of your business structure before you decide — for example, a sale or purchase of assets, a corporate restructuring, or a cross-border transaction — and comparing the options the law allows
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IIAppeals Against Tax Assessments
Checking whether there is a right of appeal and when the deadline falls, preparing the appeal to the Commission of Appeal with documentary evidence, and considering the obligation to pay the tax while the appeal is pending
2View details → IIILitigation in the Central Tax Court
Where you disagree with the appeal decision, our litigation department, in which licensed lawyers appear in court, prepares the complaint, presents the evidence, and conducts the proceedings
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IVRepresentation Before the Revenue Department
When your business receives a summons or a request for documents, we organize the documents, prepare the explanation, and meet the officials as your authorized representative
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VInternational Tax and Transfer Pricing
Permanent establishment (PE), double taxation agreements (DTAs), withholding tax on payments abroad, and transfer pricing between affiliated companies
3View details → VIRetained Tax Advisory for Your Organization
A monthly service for businesses that want us to review their tax returns and answer tax questions on an ongoing basis. The scope of work is set out in the service agreement, and one-off matters can be engaged separately
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02Our Approach

What We Focus On

Because a tax issue usually involves law, accounting, and the facts of the business all at once, we look at the whole picture before settling on a course of action.

Planning

Review Before the Transaction

Examining the tax consequences of a transaction before you sign or transfer assets, because once a transaction has taken place, the facts on which the tax is calculated can rarely be changed retroactively

Disputes

Starting With the Deadline

An appeal against an assessment under the Revenue Code must generally be filed within 30 days from the date the notice of assessment is received, so we check the date of receipt and the time remaining before anything else

Cross-border

International Tax and Transfer Pricing

Managing cross-border transactions, transfer pricing, and double taxation agreements in line with Thai law and international practice

Clarity

Stating the Basis and Limits of Our Advice

Our opinions state the legal basis, the facts relied on, and the limits of the answer, so that management can see how the answer would change if any of the facts changes

03How We Work

We Start With What Actually Happened, Before Turning to the Statute

From the facts and documents of your business to a course of action you can decide on

Step 1

Understanding the Facts and the Transaction

Identifying which type of tax and which kind of transaction the matter involves, and which documents or letters from the Revenue Department need to be considered

Step 2

Analyzing the Tax Base and the Time Limits

Determining which provisions of the Revenue Code apply and whether there is a statutory deadline that must be observed so that no right is lost

Step 3

Preparing the Documents and the Options

Setting out the approach that suits your business, whether an explanation to the Revenue Department, an appeal, a tax structure, or a way to reduce risk

Step 4

Summarizing the Options and Next Steps

Delivering an opinion that sets out the options, their tax consequences, the risks of each, and what your business needs to decide or do next

If you are not sure which stage your matter has reached, send us the letter or documents you have received, together with the date of receipt, and we will tell you what should be done first.

04Philosophy

Reviewing the tax burden before you act leaves more options than correcting matters after an assessment.

We work on the principle of preventive law: examining the tax consequences of a transaction before signing, before transferring assets, or before filing a return. Where an assessment has already been made, the work begins with preserving the deadlines and the rights to challenge that remain.

That is why we always begin by listening to the facts of your business, and only then connect them to the relevant provisions and procedures, so that the advice fits the real situation of the business.

Learn more about us
05Insights

Articles That Bring Clarity to Your Tax Decisions

Read all articles (Thai)
※Notes · Legal Basis and References
  1. ↩ The scope of our work is based on the Revenue Code as the principal statute, covering corporate income tax, personal income tax, value added tax, specific business tax, and stamp duty, together with litigation under the Act on the Establishment of the Tax Court and Tax Court Procedure B.E. 2528 (1985).
  2. ↩ Revenue Code, Section 30 (English translation published by the Revenue Department): “In appealing against tax assessment which Amphur does not have duty to assess, it shall be appealed within 30 days from the date of receiving the assessment … (1) subject to Sections 21 or 25 … it shall be appealed to the Commission of Appeal … (2) subject to Section 33, it shall be appealed against the decision of the Commission of Appeal to Court within 30 days from the date of receiving the appeal decision.” (rd.go.th/english; Thai text: “ในการอุทธรณ์การประเมินภาษีอากรที่อำเภอไม่มีหน้าที่ประเมิน ให้อุทธรณ์ภายในกำหนดเวลาสามสิบวันนับแต่วันได้รับแจ้งการประเมิน … (1) เว้นแต่ในกรณีห้ามอุทธรณ์ตามมาตรา 21 หรือมาตรา 25 … ให้อุทธรณ์ต่อคณะกรรมการพิจารณาอุทธรณ์ … (2) เว้นแต่ในกรณีห้ามอุทธรณ์ตามมาตรา 33 ให้อุทธรณ์คำวินิจฉัยอุทธรณ์ของคณะกรรมการพิจารณาอุทธรณ์ต่อศาลภายในกำหนดเวลาสามสิบวันนับแต่วันได้รับแจ้งคำวินิจฉัยอุทธรณ์”, rd.go.th/5942) A person who files an appeal after the deadline must also file a request with the Director-General for an extension of time under Section 3 octo, stating the grounds; the Director-General decides each request case by case (Revenue Department Regulation on Appeals and the Consideration of Appeals under the Revenue Code, B.E. 2564 (2021), Clauses 7.1 and 8.4 · rd.go.th/62767, in Thai).
  3. ↩ Transfer pricing principles under Sections 71 bis and 71 ter of the Revenue Code, added by the Revenue Code Amendment Act (No. 47) B.E. 2561 (2018), together with the double taxation agreements (DTAs) to which Thailand is a party.
06Contact

Tell Us About the Tax Matter You Want Reviewed

Start by telling us the issue you need help with and whether there is a letter from an authority or a relevant deadline. We will consider what further information is needed and confirm the scope of work and fees before the service begins.

The information you provide is kept confidential.

Tel · +66 81 654 5922 Email · contact@eksiamlegal.com Website · www.eksiamtax.com Add us on LINE to consult

Bangkok · Monday–Friday 09:00–18:00

Contact the Office

Send the details of your matter directly by email; supporting documents may be attached, and no form is required.

contact@eksiamlegal.com

Monday–Friday 09:00–18:00 · Your details are kept confidential

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