THAILAND TAX SERVICES

1. Thailand Refund Claim

Our refund claim service includes the following:

  • Draft explanatory letter in English and Thai for requesting refund;
  • Consulting on required supporting documents for requesting a refund;
  • Translation of supporting documents from English to Thai;
  • Submission of refund request forms to Revenue Department;
  • Follow up of refund request with Revenue Department until decision.

2. Thailand Revenue Department Audit

Our Revenue Department audit service includes the following:

  • Advising on tax audit issues including claiming refunds, document retention and statute of limitations;
  • Advising on how to prepare documents that will be requested by the Revenue
  • Department prior to submission of the documents;
  • Advising on how to make effective statements to the Revenue Department in accordance to the facts and relevant law;
  • Representing and assisting in discussions with the Revenue Department;
  • Drafting private letter ruling requests for submission to the Revenue Department.

3. Thailand Tax Compliance

Our monthly tax compliance service includes the following:

  • VAT returns;
  • VAT purchase & sales report;
  • Withholding tax returns;
  • Social security contributions.
  • Our annual tax compliance service includes the following:
  • Corporate income tax return (Form PND 50);
  • Personal income tax return (Form PND 91);
  • Corporate compliance with Ministry of Commerce (Forms SBC 3 & BOJ 5).

4. Thailand Tax Planning

Our tax planning service includes the following:

  • Review intended transactions and documents;
  • Provide advice on tax implications;
  • Provide recommendations to reduce tax exposure;
  • Prepare supporting documents.

5. Thailand Customs Planning

Our customs planning service includes the following:

  • Advising on customs issues including import / export clearance procedures, valuation, consignment, tariff code classification, samples, customs assessment;
  • Advising on application of excise tax and compliance;
  • Advising on structure for sale of goods transactions including commissionaire, stripped risk distributor and toll manufacturer structures, samples, rebates, discounts, inventory reports and destruction, and purchase / lease of automobiles;
  • Advising on valued added tax including refund of input credits, zero rated export of goods and services, filing of monthly returns, tax invoice requirements, registration of branches;
  • Advising on BOI privileges including capital investment, allocation of expenses, tolling of privileges, import duty, and dividend exemptions.

6. Thailand Expatriate Employment

Our expatriate employment service includes the following:

  • Drafting or reviewing employment contracts for Thailand tax implications and application of double taxation agreement provisions;
  • Advising on personal income tax compliance, payroll withholding tax and social security contributions;
  • Offshore tax planning to reduce Thailand tax exposure;
  • Advising on tax implications of employee stock plans including stock options, restricted units, phantom shares, dividend equivalents, recharges to local employers and SEC filing requirements;
  • Advising on personal income tax compliance, payroll withholding tax and social security contributions.

7. Thailand Share Transfers & Dividends

Our share transfer and dividends service includes the following:

  • Advising on Thailand tax implications of onshore and offshore share transfers and dividend transactions; and
  • Recommendations and tax planning to reduce tax exposure;

8. Thailand Debt Transactions

Our debt transactions service includes the following:

  • Advising on tax implications of debt related issues including write offs, bankruptcy, conversions, waivers, netting, and settlements.

9. Thailand Tax & Duty Schemes

Our tax and duty incentive schemes services includes the following:

  • Advising on Board of Investment (BOI) privileges including capital investment, allocation of expenses, tolling of privileges, and import duty and dividend exemptions;
  • Advising on company limited, joint venture, consortium, Regional Operating Headquarters (ROH), branch, representative office, SME, and TISO;
  • Advising on customs duty exemption schemes such as duty refund, free trade zone, and bonded warehouse;
  • Advising on free trade agreements and double taxation agreements.