Statutory deadlines are the first verifiable criterion: a company files PND.50 within 150 days of its accounting year end, a business exceeding 1.8 million baht of tax base must register for VAT within 30 days, and employers remit social security contributions by the 15th of the following month. A sound provider explains these deadlines as published, names the person accountable, and gives no guarantee about an official’s decision.
A person liable to tax under the Revenue Code must hold a taxpayer identification number issued by the Revenue Department; a foreigner without a Thai national ID applies for one at the Area Revenue Office with a passport and the address evidence that office requires.
Authority: กรมสรรพากร · Service page
Personal income tax for a tax year is filed on form PND.90 or PND.91 within March of the following year; electronic filing through the Revenue Department system may carry an extended deadline under the Ministry of Finance notification in force that year.
Authority: กรมสรรพากร · Service page
Under section 41 of the Revenue Code, a person present in Thailand for an aggregate of 180 days in a tax year is a resident of Thailand for that year, which affects the scope of income assessable in Thailand.
Authority: กรมสรรพากร · Service page
To claim benefits under a double tax agreement, a taxpayer normally requests a certificate of residence for tax purposes from the Revenue Department, and where the foreign counterparty requires it, has the certificate legalised by the Department of Consular Affairs before use.
Authority: กรมสรรพากร และกรมการกงสุล · Service page
A juristic person files the annual corporate income tax return (PND.50) within 150 days from the last day of its accounting period, and the half-year return (PND.51) within two months from the last day of the first six months of that period.
Authority: กรมสรรพากร · Service page
A business whose tax base from goods or services exceeds 1.8 million baht per year must apply for VAT registration (form PP.01) within 30 days of exceeding that threshold and file monthly VAT returns (PP.30) by the 15th of the following month.
Authority: กรมสรรพากร · Service page
A payer of certain categories of income must withhold tax, issue a withholding tax certificate to the payee, and remit it on form PND.3 or PND.53 by the 7th of the month following payment; electronic filing carries the additional period announced by the Revenue Department.
Authority: กรมสรรพากร · Service page
A limited company must hold the annual general meeting approving its financial statements within four months of the end of its accounting year and submit statements audited and opined on by a certified public accountant to the Department of Business Development through the channel and within the deadline that department publishes.
Authority: กรมพัฒนาธุรกิจการค้า และสภาวิชาชีพบัญชี · Service page
An employer must register itself and its insured employees with the Social Security Office within 30 days of employment and remit contributions with the contribution return by the 15th of the following month.
Authority: สำนักงานประกันสังคม · Service page
Under section 71 bis of the Revenue Code, related juristic persons whose revenue reaches the threshold set by ministerial regulation must file the related-party disclosure form together with the PND.50 return, and the assessment officer may request supporting documentation.
Authority: กรมสรรพากร · Service page
The exact steps and paperwork depend on the receiving authority in each case. Contact our team to confirm the checklist and realistic timing.
This page provides criteria you can apply to any provider. It is not a guarantee of outcome, and procedures may change with the authority’s latest notice.