Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Eastern Thailand — Chonburi
Tax, Accounting & Employer Compliance in Chonburi
Keeping every statutory tax and accounting deadline under control.
Why Chonburi matters are different
Chonburi holds three economies in one province: industry around Laem Chabang and Sriracha, tourism and foreign residence in Pattaya, and commerce in the provincial city. Legal work here ranges from factory labour disputes and subcontracting agreements to promoted-investment structures, real-estate work and family matters for foreign residents.
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.
- The industrial base drives a high share of labour and subcontracting disputes, making time records and work orders critical evidence from day one.
- Pattaya sees heavy foreign condominium activity; recurring issues are the building’s foreign quota and unpaid common-area fees attaching to the unit.
- Many projects sit within investment-promotion zones, so employment and shareholding arrangements must match the conditions on the promotion certificate.
- Two provincial courts sit in this province, so the correct venue must be confirmed from domicile and the place of the events before filing.
Courts and authorities in Chonburi
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Chonburi Provincial Court, Pattaya Provincial Court and Chonburi Municipal Court | Civil and criminal cases by territorial jurisdiction in the province |
| Chonburi Juvenile and Family Court | Family and juvenile matters |
| Labour Court Region 2 | Labour cases across the eastern region, driven by the industrial base |
| Chonburi Provincial Labour Protection and Welfare Office | Receives complaints and mediates labour disputes before litigation |
| Chonburi Provincial Land Office and branch offices | Land, condominium and lease registration |
| Chonburi Immigration Office | Extensions of stay and foreign-national matters for Pattaya and Sriracha |
| Chonburi Legal Execution Office | Enforcement of judgments in the province |
| Chonburi Provincial Commercial Office | Local company registration services |
What we handle in Chonburi
- 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 Chonburi.
Areas of Chonburi we regularly serve
เมืองชลบุรีพัทยาศรีราชาแหลมฉบังบางละมุงสัตหีบจอมเทียนนาเกลือพนัสนิคมบ่อวิน
Laws that govern this matter — Chonburi
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 — Chonburi
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 — Chonburi
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 Chonburi ask
Dismissed from a factory in Chonburi — where do I start?
Start by keeping the termination letter, recent payslips and time records. You may then either file with the labour inspector or sue directly in Labour Court Region 2. The first route has no filing fee and is often faster; the second reaches a wider range of damages, so the choice follows the nature of the claim.
Buying a resale condominium in Pattaya — what must be checked?
Check the building’s remaining foreign quota, the debt-free certificate for common-area fees, registered encumbrances on the unit title, and the status of the condominium juristic person — outstanding fees block transfer registration even though the buyer did not incur them.
Subcontracting inside an industrial estate — which clauses matter most?
Focus on defect liability, staged delivery, retention-money terms and joint liability under labour protection law — a principal can in some circumstances be jointly liable for the wages of a subcontractor’s employees.
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 — Chiang MaiTax, Accounting & Employer Compliance — PhuketTax, 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 Chonburi
Litigation & Court Representation — ChonburiCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — ChonburiIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — ChonburiVisas, work permits, residency and lawful statusIntellectual Property — ChonburiTrademarks, copyright, patents and enforcementLand & Real Estate — ChonburiTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — ChonburiMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — ChonburiResolving disputes outside court and making awards effectiveNotarial Services & International Documents — ChonburiSignature and document certification, translation, consular and embassy legalisation
Discuss your Chonburi matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.