Thailand Tax

Thailand Tax - Information

NNP Group is a consulting firm specializing in Thai and international taxation for foreign businesses and individuals doing business in Thailand.

NNP Group provides the the following tax services:

  • Refund claims
  • Revenue Department audits & correspondences
  • Tax planning
  • Expatriate employment
  • Share transfers & dividends
  • Debt transactions
  • Tax & duty incentive schemes
  • Tax compliance
  • Foreign teacher refunds

Thailand Tax - Services


1.  Refund Claims

Our refund claim service includes the following:
  • Draft explanatory letter in English and Thai for requesting refund;
  • Consulting on required supporting documents for requesting a refund;
  • Translation of supporting documents from English to Thai;
  • Submission of refund request forms to Revenue Department;
  • Follow up of refund request with Revenue Department until decision.
2.  Revenue Department Audits & Correspondence

Our Revenue Department audit and correspondence service includes the following:
  • Advising on tax audit issues including claiming refunds, document retention and statute of limitations;
  • Advising on how to prepare documents that will be requested by the Revenue Department prior to submission of the documents;
  • Advising on how to make effective statements to the Revenue Department in accordance to the facts and relevant law;
  • Representing and assisting in discussions with the Revenue Department;
  • Drafting private letter ruling requests for submission to the Revenue Department.
3.  Tax Planning

Our tax planning service includes the following:
  • Review intended transactions and documents;
  • Provide advice on tax implications;
  • Provide recommendations to reduce tax exposure;
  • Prepare supporting documents.
4.  Expatriate Employment

Our expatriate employment service includes the following:
  • Drafting or reviewing employment contracts for Thailand tax implications and application of double taxation agreement provisions;
  • Advising on personal income tax compliance, payroll withholding tax and social security contributions;
  • Offshore tax planning to reduce Thailand tax exposure;
  • Advising on tax implications of employee stock plans including stock options, restricted units, phantom shares, dividend equivalents, recharges to local employers and SEC filing requirements;
  • Advising on personal income tax compliance, payroll withholding tax and social security contributions.
5.  Share Transfer & Dividends

Our share transfer and dividends service includes the following:
  • Advising on Thailand tax implications of onshore and offshore share transfers and dividend transactions;
  • Recommendations and tax planning to reduce tax expsoure.
6.  Debt Transactions

Our debt transactions service includes the following:
  • Advising on tax implications of debt related issues including write offs, bankruptcy, conversions, waivers, netting, and settlements.
7.  Tax & Duty Incentive Schemes

Our tax and duty incentive schemes services includes the following:
  • Advising on Board of Investment (BOI) privileges including capital investment, allocation of expenses, tolling of privileges, and import duty and dividend exemptions;
  • Advising on company limited, joint venture, consortium, Regional Operating Headquarters (ROH), branch, representative office, SME, and TISO;
  • Advising on customs duty exemption schemes such as duty refund, free trade zone, and bonded warehouse;
  • Advising on free trade agreements and double taxation agreements.
8.  Tax Compliance

Our monthly tax compliance service includes the following:
  • VAT returns; 
  • VAT purchase & sales report; 
  • Withholding tax returns;
  • Social security contributions.
Our annual tax compliance service includes the following:
  • Corporate income tax return (Form PND 50);
  • Personal income tax return (Form PND 91);
  • Corporate compliance with Ministry of Commerce (Forms SBC 3 & BOJ 5).
9.  Foreign Teacher Refunds

Teachers that were residents of countries that have a tax treaty with Thailand and have stayed in Thailand not exceeding 2 years are eligible to claim a tax refund on tax withheld from their salary.

Teachers are not eligible to claim a refund if they have stayed in Thailand exceeding 2 years regardless of how long they actually worked.

Our teacher refund claim service includes the following:

  • Prepare refund claim forms;
  • Consulting on required supporting documents;
  • Translation of supporting documents from English to Thai if necessary and reasonable (note lengthy translations will require an additional fees);
  • Submission of refund request forms to Revenue Department;
  • Follow up of refund claim with Revenue Department until decision;
  • Pick up check and deposit / transfer to client's bank account.

A teacher refund claim normally takes 3 months or more, but depends entirely on the schedule of the Revenue Department office where the refund is requested.

Our fee to assist with a teacher refund claim  is 40,000 Baht and we require a 50% deposit prior to beginning the work.

Foreign teachers working in Thailand need to check whether their country has concluded a tax treaty with Thailand and whether such tax treaty has a provision that allows foreign teachers to get a refund for all tax withheld in Thailand if certain conditions are met. 


Thailand Tax - Site Map

Thai Taxes

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Thailand Revenue Department - Links

Thailand Revenue Department – Home English Language

Thailand Revenue Department – Overview

Thailand Revenue Department – Responsibilities

Thailand Revenue Department – Vision

Thailand Revenue Department – Mission

Thailand Revenue Department – Strategies

Thailand Revenue Department – Organization Chart

Thailand Revenue Department – Our Administration 

Thailand Revenue Department – Annual Report

Thailand Revenue Department – Personal Income Tax

Thailand Revenue Department – Corporate Income Tax

Thailand Revenue Department – Value Added Tax

Thailand Revenue Department – Specific Business Tax

Thailand Revenue Department – Stamp Duty

Thailand Revenue Department – Statistics

Thailand Revenue Department – Tax Identification

Thailand Revenue Department – Tax Agent

Thailand Revenue Department – Download

Thailand Revenue Department – Tax Clearance Certificate

Thailand Revenue Department – Rights & Duties of a Taxpayer

Thailand Revenue Department – Income Tax Guide for Foreign Company

Thailand Revenue Department – Exporter

Thailand Revenue Department – SMEs

Thailand Revenue Department – ROH

Thailand Revenue Department – Transfer Pricing

Thailand Revenue Department – News

Thailand Revenue Department – Back Issues