Revenue Code
Governs corporate and personal income tax, VAT and withholding tax, with surcharges and penalties for late filing.
Southern Thailand — Surat Thani
Tax, Accounting & Employer Compliance in Surat Thani
Keeping every statutory tax and accounting deadline under control.
Why Surat Thani matters are different
Surat Thani contains two distinct settings: a mainland centre for agriculture and commerce, and the islands of Samui, Phangan and Tao where tourism and foreign investment drive the economy. Legal work differs accordingly, from crop-sale and agricultural land contracts to hotel leases, condominium transactions and documentation for foreign residents on the islands.
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 islands have their own provincial court, so cases arising there need not be filed on the mainland — a significant saving in travel time.
- Some island plots fall under slope limits or specific zoning rules that affect building permits more than buyers expect.
- Many island accommodation businesses operate under long leases, so whether the lease is registered materially affects the value of the business.
- Travel between the islands and the mainland means hearing dates and document delivery need more lead time than elsewhere.
Courts and authorities in Surat Thani
Jurisdiction and filing requirements should be confirmed for each matter, because practice and required attachments differ between offices.
| Court / authority | What it handles |
|---|---|
| Surat Thani Provincial Court, Koh Samui Provincial Court and Surat Thani Municipal Court | Civil and criminal cases by jurisdiction, with the islands served by their own provincial court |
| Surat Thani Juvenile and Family Court | Family and juvenile matters |
| Labour Court Region 8 | Labour cases in the upper southern region |
| Surat Thani Provincial Land Office and branch offices, including the Koh Samui branch | Land, condominium and lease registration on the mainland and islands |
| Surat Thani Immigration Office and Koh Samui immigration checkpoint | Extensions of stay and residence notification for foreign nationals |
| Surat Thani Legal Execution Office | Enforcement of judgments in the province |
| Surat Thani Provincial Commercial Office | Local company registration services |
What we handle in Surat Thani
- 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 Surat Thani.
Areas of Surat Thani we regularly serve
เมืองสุราษฎร์ธานีเกาะสมุยเกาะพะงันเกาะเต่าพุนพินกาญจนดิษฐ์ไชยาบ้านนาสารท่าฉางดอนสัก
Laws that govern this matter — Surat Thani
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 — Surat Thani
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 — Surat Thani
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 Surat Thani ask
A dispute arose on Koh Samui — must it be filed in Surat Thani city?
Not necessarily — Koh Samui Provincial Court has its own jurisdiction. Venue follows the defendant’s domicile and where the cause of action arose; if both are on the island, the case can be filed there directly.
Buying an island hotel business held under a lease — what must be checked?
Check whether the lease is registered, the remaining term, whether the leasehold can be assigned to the buyer, renewal conditions, and the accommodation licence, which attaches to both the building and the operator. If the leasehold cannot be assigned, the agreed price may not reflect what the buyer actually receives.
Can a foreigner on Koh Phangan execute documents for use in their home country?
Yes, but the document must be designed to the receiving authority’s requirements from the outset — language, form of signature certification and the order of certification — because corrections usually mean restarting the whole process, which costs more time on an island.
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 — Chiang RaiTax, Accounting & Employer Compliance — RayongTax, Accounting & Employer Compliance — NonthaburiTax, Accounting & Employer Compliance — nationwide
Other legal services in Surat Thani
Litigation & Court Representation — Surat ThaniCivil, criminal, labour, family, succession and land disputesCorporate & Commercial — Surat ThaniIncorporation, contracts, foreign business, BOI and complianceImmigration & Foreign Nationals — Surat ThaniVisas, work permits, residency and lawful statusIntellectual Property — Surat ThaniTrademarks, copyright, patents and enforcementLand & Real Estate — Surat ThaniTitle due diligence, sale, lease and transfer at the Land OfficeFamily & Succession — Surat ThaniMarriage, divorce, custody, wills and estate administrationMediation, Arbitration & Enforcement — Surat ThaniResolving disputes outside court and making awards effectiveNotarial Services & International Documents — Surat ThaniSignature and document certification, translation, consular and embassy legalisation
Discuss your Surat Thani matter with an attorney
Tell us the facts and we will explain which authority applies, what documents are needed and the realistic timeframe.