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Ongoing monthly service

Tax Compliance Services in Thailand: End-to-End Tax Registration and Filing

We handle your business’s tax compliance completely and on time, from registration and monthly and annual returns to a legal review of their accuracy, under the supervision of a tax law consultant working with a team of certified public accountants.

Supervised by Eksiam Chaisorn · Tax Law Consultant25+ years of experience

Tax compliance is an ongoing obligation that calls for care and consistency. A late or incorrect return may result in penalties and surcharges, and may lead to further audits. Our tax compliance service is therefore designed to take these obligations off your hands and handle them completely, correctly and on time.

How we work

Our service is supervised by a tax law consultant working with a team of certified public accountants (CPA). It covers both preparing and filing returns and a legal review of their accuracy, to reduce the risk of tax assessments, penalties and surcharges from the outset.

Contents
  1. Full scope of services
  2. Ongoing monthly service packages
  3. Let us handle your business’s tax compliance

Full scope of services

01

Tax and business registration

  • Registration for value added tax (Form P.P. 01)1 and specific business tax2
  • Applying for a taxpayer identification number3
  • Registration for e-Tax Invoice & e-Receipt4
  • Notifying changes to registration / deregistration on cessation of business5
02

Monthly tax returns

  • P.P. 30 — value added tax (every month)6
  • P.N.D. 1 / P.N.D. 3 / P.N.D. 53 — withholding tax7,8,9
  • P.P. 36 (Thai) — remitting VAT on behalf of foreign business operators10
  • Remitting social security contributions (Social Security Office)11
03

Annual and half-year returns

  • P.N.D. 50 / P.N.D. 51 — corporate income tax (annual / half-year)12,13
  • P.N.D. 90 / 91 / 94 — personal income tax14,15
  • P.N.D. 1 Kor / 2 Kor — annual withholding tax summary16
  • Filing financial statements with the Department of Business Development (DBD)17
04

Ad hoc work and other taxes

  • Stamp duty and dutiable instruments18
  • Signboard tax / land and building tax19,20
  • Tax refund claims (VAT / withholding tax)21,22
  • Certificate of Residence for tax purposes (RO Certificate)23
05

Review and risk management

  • Legal review of returns before filing
  • Tax Health Check: an annual review of your tax position
  • Support and representation when the Revenue Department calls an audit or requests documents
  • Preparing and keeping tax records complete as the law requires
06

Retained tax adviser

  • Advice on tax issues in transactions during the month
  • Tax planning and correct structuring
  • Periodic tax summary reports
  • Coordination with the legal team when a dispute arises

Ongoing monthly service packages

Tax compliance is provided as monthly packages tailored to the size and complexity of the business, from ordinary juristic persons to companies with complex transactions and multinational businesses.

Starter — small businesses Professional — complex transactions Enterprise — large organizations

Why choose us

Let us handle your business’s tax compliance

Tell us first about the nature of your business and the volume of documents. We will assess the scope of work and propose a suitable package, so that your business files its taxes correctly and on time, with lower tax risk.

Consult via LINE Call +66 81 654 5922 (in Thailand 081-654-5922) Request a Quote

Relevant provisions

  1. VAT registration — Revenue Code, Sections 85 and 85/1
  2. Specific business tax registration — Section 91/12
  3. Taxpayer identification number — Section 3 Undecim
  4. Tax invoices and the e-Tax Invoice & e-Receipt system — Sections 86 and 86/4, together with the relevant Notifications of the Director-General of the Revenue Department
  5. Notifying changes in particulars, opening an additional place of business, transfer, or cessation of business by a VAT registrant — Sections 85/6, 85/7, 85/13 and 85/15
  6. Filing and paying VAT (P.P. 30) by the 15th day of the following month — Section 83
  7. Withholding tax on salaries and wages (P.N.D. 1) for income under Section 40(1)(2) — Sections 50(1), 52 and 59
  8. Withholding tax where the payee is an individual (P.N.D. 3) — Sections 50, 52, 59 and 3 Tredecim
  9. Withholding tax where the payee is a juristic person (P.N.D. 53) — Sections 3 Tredecim and 69 bis, read with Section 52 (filed within 7 days from the end of the month in which payment is made, under the Notification of the Ministry of Finance extending the remittance deadline dated 24 July 2001 (B.E. 2544))
  10. Remitting VAT on behalf of operators outside Thailand (P.P. 36) — Section 83/6
  11. Remitting social security contributions — Social Security Act B.E. 2533 (1990)
  12. Annual corporate income tax (P.N.D. 50), filed within 150 days from the last day of the accounting period — Sections 68 and 69
  13. Half-year corporate income tax (P.N.D. 51) — Section 67 bis
  14. Annual personal income tax (P.N.D. 90/91) — Section 56
  15. Half-year personal income tax (P.N.D. 94) — Section 56 bis
  16. Annual summary of income paid and tax withheld (P.N.D. 1 Kor/2 Kor) — Section 58
  17. Preparing and filing financial statements with the Department of Business Development — Accounting Act B.E. 2543 (2000), Section 11
  18. Stamp duty — Revenue Code, Title 2, Chapter 6 (Sections 103–129)
  19. Signboard tax — Signboard Tax Act B.E. 2510 (1967)
  20. Land and building tax — Land and Building Tax Act B.E. 2562 (2019)
  21. VAT refund claims — Sections 84 and 84/1
  22. Refund claims for tax withheld or overpaid — Section 63
  23. The Certificate of Residence for tax purposes (RO Certificate) is issued for claiming benefits under double tax agreements, in accordance with the practice of the Revenue Department

Note: the provisions cited above are a framework for understanding. In practice, each case may also be governed by related Ministerial Regulations, notifications or orders of the Revenue Department. Unless otherwise stated, section numbers refer to the Revenue Code.

Note — The scope of services above is a general framework. The details and responsibilities for each engagement follow the written service agreement for that case. Auditing and certification of financial statements are carried out by certified public accountants within the scope of their profession. This page is a translation for information. The Thai text prevails.