Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Central Thailand — Bangkok
Tax, Accounting & Employer Compliance in Bangkok
Keeping every statutory tax and accounting deadline under control.
Why Bangkok matters are different
Bangkok concentrates the courts, central government departments, embassies and most corporate head offices in Thailand. A legal matter arising in Bangkok therefore usually touches several authorities at once — the court with territorial jurisdiction, the Department of Business Development, the district land offices, the Immigration Bureau and the Department of Consular Affairs. Sequencing the steps correctly from the start saves far more time than correcting them later.
A company registered in Thailand carries layered statutory duties: monthly filings with the Revenue Department, social security contributions, bookkeeping under the Accounting Act, and annual financial statements submitted to the Department of Business Development. We handle these alongside the legal work so that everything filed with the authorities is consistent, reducing exposure to surcharges arising from late filing or mismatched figures.
- Bangkok cases require choosing the court by territorial jurisdiction — the defendant’s domicile or where the cause arose. Filing in the wrong court costs weeks.
- Documents for overseas use usually pass through the MFA and the relevant embassy, each with its own queue and requirements.
- Most companies are registered in Bangkok, so corporate searches and filings are typically faster here.
- Bangkok serves many foreign clients, so bilingual documents and interpreted appointments are routine.
Courts and authorities in Bangkok
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Civil Court, Criminal Court and Bangkok municipal courts | Hear civil and criminal cases according to territorial jurisdiction in Bangkok |
| Central Labour Court | Dismissal, severance and employment-contract disputes |
| Central Administrative Court | Challenges to state orders and administrative action |
| Central Intellectual Property and International Trade Court | Trademark, copyright, patent and international trade cases |
| Central Bankruptcy Court | Bankruptcy and business rehabilitation |
| Legal Execution Department | Seizure, garnishment, auction and execution-stage mediation |
| Department of Business Development | Company registration and registered changes |
| Department of Consular Affairs, MFA | Legalisation of documents for overseas use |
| Immigration Bureau | Visas, extensions of stay and residence notification |
What we handle in Bangkok
- VAT registration and employer registration with the Social Security Office
- Monthly withholding tax and VAT filings
- Closing the books, preparing financial statements and liaising with the auditor
- Half-year and annual corporate income tax filings
- Payroll, employee income tax and social security contributions
- Advice on cross-border transactions and double tax treaties
- Responding to tax assessments and handling appeals
The local process, step by step
- 1Initial case assessment of the business structure and existing records
- 2Building a monthly and annual compliance calendar for the client
- 3Collecting documents each cycle, bookkeeping and checking tax invoices
- 4Filing on time and returning filing evidence to the client’s records
- 5Annual review with the auditor before the financial statements are filed
Documents to prepare
- Company affidavit, shareholder list and memorandum of association
- Input and output tax invoices and receipts for the period
- Company bank statements
- Employment contracts and payroll data
- Commercial contracts affecting revenue and expense recognition
Points to watch
- Late filings attract penalties and surcharges under the Revenue Code and are not automatically waived.
- Expenses without supporting documents may be disallowed on audit.
- Payments abroad usually carry withholding obligations; check the applicable tax treaty before remitting.
- Assessment outcomes rest with the revenue officer; we cannot guarantee the result of an appeal.
Typical timeframe
Monthly filings follow the Revenue Department’s deadlines for each cycle, while annual closing and submission of financial statements to the Department of Business Development follow the statutory windows after the accounting year end. Your company’s specific dates are set out in advance in the compliance calendar.
Timeframes are indicative and depend on the court calendar and the authority handling the matter in Bangkok.
Areas of Bangkok we regularly serve
สาทรสีลมบางรักวัฒนาคลองเตยห้วยขวางจตุจักรลาดพร้าวบางนาพระโขนงดินแดงปทุมวันบางกะปิดอนเมืองมีนบุรี
Laws that govern this matter — Bangkok
Summarised for general understanding only. The application of each provision depends on the facts of your case.
Accounting Act B.E. 2543 (2000)
Sets duties to keep accounts, appoint a bookkeeper and retain accounting records.
Thailand’s double tax agreements
Relevant to tax residence and double taxation on cross-border income.
Example situations and how they are handled — Bangkok
These are constructed examples used to explain procedure. They are not client matters, and no outcome is implied or guaranteed.
Illustrative scenario: an invitation letter from the Revenue Department
Situation: A company is asked to explain historical expense items.
Usual approach: Assemble documents item by item and period by period, and reconcile tax invoices, contracts and payment trails before attending. (Hypothetical.)
Advice for your specific situation — Bangkok
Foreigners earning income in Thailand
- Days present in Thailand in a tax year affect residence status — keep an entry/exit log.
- Foreign tax documents usually need certified translation before filing in Thailand.
SME operators
- Separate personal and business accounts from day one — it greatly simplifies audits.
- Check withholding duties on every service payment — a frequent assessment trigger.
Every matter — what to do in the first 7 days
- Gather every original document in one place, keep scanned copies, and note the date you received each one.
- Write a dated timeline — the date you received a notice or learned of the event usually starts the limitation or appeal clock.
- Do not sign a settlement, debt acknowledgement or withdrawal before a lawyer reviews it — it may extinguish existing rights.
- Preserve digital evidence unaltered (full screenshots, original files, emails with headers) — edited files are easy to challenge.
Questions people in Bangkok ask
Which Bangkok court will hear my case?
It depends on the case type and territorial jurisdiction. General civil and criminal cases go to separate courts, while labour, administrative, IP and bankruptcy matters each have a specialised court. We verify jurisdiction from the parties’ domicile and the place of the events before filing.
I live upcountry but the case is in Bangkok — must I attend every hearing?
Not every hearing. With a proper appointment of counsel and power of attorney, your lawyer can act for you in many steps, but hearings where you must testify require your attendance. We tell you in advance which dates are mandatory.
Certifying a document in Bangkok for use abroad — what comes first?
Always start from the receiving authority’s requirement — it dictates whether you need signature certification, translation, MFA legalisation and embassy endorsement, and in what order. For Thailand, the Apostille Convention enters into force on 28 February 2027; until then MFA and embassy legalisation continues to apply.
When must a company register for VAT?
When turnover reaches the threshold set by the Revenue Code, or where the activity requires registration by law. Some companies register voluntarily before the threshold to claim input tax; this should be weighed against the customer and supplier mix.
Does a company with no revenue still have to file?
Yes. Even with no movement the company must file for each period and submit annual financial statements. Stopping filings accumulates penalties and can affect the company’s standing.
Can you work with our existing auditor?
Yes. We commonly prepare and assemble the records for your certified auditor to examine, keeping the auditor’s opinion independent as professional standards require.
Same service in other provinces
Tax, Accounting & Employer Compliance — Chiang MaiTax, Accounting & Employer Compliance — PhuketTax, Accounting & Employer Compliance — ChonburiTax, Accounting & Employer Compliance — Khon KaenTax, Accounting & Employer Compliance — Udon ThaniTax, Accounting & Employer Compliance — Nakhon RatchasimaTax, Accounting & Employer Compliance — SongkhlaTax, Accounting & Employer Compliance — Surat ThaniTax, Accounting & Employer Compliance — Chiang RaiTax, Accounting & Employer Compliance — RayongTax, Accounting & Employer Compliance — NonthaburiTax, Accounting & Employer Compliance — nationwide
Other legal services in Bangkok
Litigation & Court Representation — BangkokCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — BangkokIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — BangkokVisas, work permits, residency and lawful statusIntellectual Property — BangkokTrademarks, copyright, patents and enforcementLand & Real Estate — BangkokTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — BangkokMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — BangkokResolving disputes outside court and making awards effectiveNotarial Services & International Documents — BangkokSignature and document certification, translation, consular and embassy legalisation
Discuss your Bangkok matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.