Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Eastern Thailand — Rayong
Tax, Accounting & Employer Compliance in Rayong
Keeping every statutory tax and accounting deadline under control.
Why Rayong matters are different
Rayong hosts one of Thailand’s largest petrochemical and manufacturing bases and sits within the Eastern Economic Corridor. Legal work centres on contracts between manufacturers and contractors, employment of both permanent staff and subcontracted labour, promoted-investment conditions, permitting and administrative challenges, and documentation for foreign executives posted locally.
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.
- Industrial contracts typically include safety standards and third-party liability terms that must align with occupational safety law.
- Promoted projects carry employment and shareholding conditions, so any restructuring should be checked against the granted privileges before it proceeds.
- Environmental and land-use permits follow specific procedures, and agency orders can be challenged only within limited deadlines.
- Much of the workforce is engaged through subcontractors, so joint liability of the principal arises frequently when wages go unpaid.
Courts and authorities in Rayong
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Rayong Provincial Court and Rayong Municipal Court | Civil and criminal cases within the province |
| Rayong Juvenile and Family Court | Family and juvenile matters |
| Labour Court Region 2 | Labour cases across the eastern region |
| Rayong Labour Protection and Welfare Office | Labour complaints and workplace safety matters |
| Rayong Provincial Land Office and branch offices | Land, condominium and lease registration |
| Rayong Immigration Office | Extensions of stay and foreign-national matters for industrial personnel |
| Rayong Legal Execution Office | Enforcement of judgments in the province |
| Rayong Provincial Commercial Office | Local company registration services |
What we handle in Rayong
- 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 Rayong.
Areas of Rayong we regularly serve
เมืองระยองมาบตาพุดปลวกแดงนิคมพัฒนาบ้านฉางแกลงบ้านค่ายวังจันทร์เขาชะเมาห้วยโป่ง
Laws that govern this matter — Rayong
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 — Rayong
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 — Rayong
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 Rayong ask
A subcontractor fails to pay wages — is the principal liable?
Labour protection law can make the principal jointly liable with a subcontractor for wages and statutory payments in certain cases. The practical safeguard is a contractual requirement to show proof of wage payment before each instalment is released, with records of those checks kept every period.
A state agency has ordered operations to stop — what options exist?
First check whether the order states its reasons and appeal rights, since administrative procedure law requires reasons. Then note the internal appeal deadline and the deadline for filing in the Administrative Court — missing them forfeits the right even where the substance is arguable.
A foreign executive is posted to Rayong — what documentation is required?
Three elements must align: work authorisation under foreign-worker law, the extension of stay under immigration law, and the employment terms in the contract and any investment-promotion conditions. All three must state the same position and workplace, or renewal filings will be sent back for correction.
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 — 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 — NonthaburiTax, Accounting & Employer Compliance — nationwide
Other legal services in Rayong
Litigation & Court Representation — RayongCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — RayongIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — RayongVisas, work permits, residency and lawful statusIntellectual Property — RayongTrademarks, copyright, patents and enforcementLand & Real Estate — RayongTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — RayongMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — RayongResolving disputes outside court and making awards effectiveNotarial Services & International Documents — RayongSignature and document certification, translation, consular and embassy legalisation
Discuss your Rayong matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.