Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Northern Thailand — Chiang Mai
Tax, Accounting & Employer Compliance in Chiang Mai
Keeping every statutory tax and accounting deadline under control.
Why Chiang Mai matters are different
Chiang Mai is the administrative, academic and tourism hub of northern Thailand and home to a large long-stay foreign community. Legal work here spans local business and land matters as well as documents, visas, marriage and succession for long-term foreign residents. Because regional courts and agencies are located in the province, many matters can be completed locally without travelling to Bangkok.
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.
- Many Chiang Mai plots sit in use-restricted zones or carry title documents other than a full chanote, so the title type must be checked before any contract.
- The large long-stay foreign community drives demand for bilingual wills, powers of attorney and documents for use in the client’s home country.
- Hotels, restaurants and tourism businesses rely on long leases, raising lease registration and renewal issues.
- Regional administrative and labour courts sit in the province, so those cases need not be filed in Bangkok.
Courts and authorities in Chiang Mai
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Chiang Mai Provincial Court and Chiang Mai Municipal Court | Civil and criminal cases within Chiang Mai province |
| Chiang Mai Juvenile and Family Court | Divorce, custody and family matters |
| Labour Court Region 5 | Labour cases in the upper northern region |
| Chiang Mai Administrative Court | Challenges to state decisions in the northern region |
| Chiang Mai Legal Execution Office | Seizure, garnishment and auction of local assets |
| Chiang Mai Provincial Land Office and branch offices | Registration of land and condominium transactions |
| Chiang Mai Immigration Office | 90-day reporting, extensions of stay and residence notification |
| Chiang Mai Provincial Commercial Office | Local business registration services |
What we handle in Chiang Mai
- 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 Chiang Mai.
Areas of Chiang Mai we regularly serve
เมืองเชียงใหม่นิมมานเหมินท์สันทรายหางดงสารภีแม่ริมดอยสะเก็ดสันกำแพงแม่แตงฝาง
Laws that govern this matter — Chiang Mai
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 — Chiang Mai
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 — Chiang Mai
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 Chiang Mai ask
Must this be filed in Bangkok, or can it be done in Chiang Mai?
Most matters can be handled locally: Chiang Mai has provincial, municipal, family, regional labour and administrative courts as well as a legal execution office. Exceptions are matters the law assigns to central bodies, such as MFA document legalisation.
Can a foreigner living in Chiang Mai make a will or grant a power of attorney?
Yes. The document must follow the correct Thai statutory form, and if it will also be used abroad, translation and certification should be planned from the outset to avoid redoing it.
Buying land or a house in Chiang Mai — what should I watch for?
Check the title type, legal access, zoning and use restrictions, and any registered encumbrances before paying a deposit — these are hard to fix after signing.
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 — BangkokTax, 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 Chiang Mai
Litigation & Court Representation — Chiang MaiCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — Chiang MaiIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — Chiang MaiVisas, work permits, residency and lawful statusIntellectual Property — Chiang MaiTrademarks, copyright, patents and enforcementLand & Real Estate — Chiang MaiTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — Chiang MaiMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — Chiang MaiResolving disputes outside court and making awards effectiveNotarial Services & International Documents — Chiang MaiSignature and document certification, translation, consular and embassy legalisation
Discuss your Chiang Mai matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.