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Archives for January 2014

New Personal Income Tax Rates in Thailand

The Thai Revenue Department has recently changed the personal income tax rates for the tax years 2013 and 2014.

If you earned income and taxes were withheld using the progressive rate during the year 2013, when you file your personal income tax return of 2013 whose deadline is 31 March 2014, you will most likely get some tax refund due to the fact that your employer withheld the tax using the rates that were in effect last year.

Here are the new personal income tax rates:

Net Taxable Income Income tax rate
0 – 150,000 0%
150,001 – 300,000 5%
300,001 – 500,000 10%
500,001 – 750,000 15%
750,001 – 1,000,000 20%
1,000,001 – 2,000,000 25%
2,000,001 – 4,000,000 30%
4,000,001 and more 35%

If you need help to prepare and file your Thai personal income tax return, please contact MSNA. We have been providing foreigner income tax service for many years.


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New Effectivity Date: Law for VAT Tax Invoice in Thailand

In November, we posted an article about the new law regarding tax invoices which previously was to take effect from 1 January 2014. However, on 26 December 2013, the Thai Revenue Department has changed the date to take effect on 1 January 2015.

According to this new law, the tax invoice has to have the items on it as follows:

Under the address and contact number of the company, one must add:
– Headquarters (or in case of a branch office in Thailand, has to add the branch number too so that it can be specified whether the head office or the branch office is the one who issues the tax invoice.)

– Tax ID number, which should be near the company name and address) is the same number as the company’s registration number.

2. Under the address of the customer, add:

– ( ) Headquarters ( ) Branch Number………………..

– Tax ID No.: …………………………………

This is because when a tax invoice is issued to a company in Thailand, the issuer will have to check mark to indicate if the buyer of the goods/service is the headquarters or the branch of that company and need also to specify their Tax ID number which is the same as their company registration number.

Reminder if you are the customer:

From 1 January 2014, when you get a tax invoice from a vendor, please make sure you see their Tax ID number and that they specify headquarters or branch number near their company name on top of the tax invoice. Also, near your company name and address, it must specify headquarters (or branch) and your company’s Tax ID Number.

Know more about this new law regarding tax invoices and Thai taxation related matters. Contact MSNA for your accounting, tax and other business needs.

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How to make notification of staying in the Kingdom over 90 days

Foreigners who stay in the Kingdom for over 90 days are required to make the notification with the Thai Immigration. The procedures and notification are summarized below:

  1. The foreigner makes the notification in person, or
  2. The foreigner authorizes another person to make the notification, or
  3. The foreigner makes the notification by registered mail
  4. The notification must be made within 15 days before or after 7 days the period of 90 days expires
  5. The first application for extension of stay by the foreigner is equivalent to the notification of staying in the Kingdom over 90 days.

Requirements for notification by registered mail:

  1. Photocopy of passport pages with following pages

– front page showing name/surname/Passport no. etc

– current visa

– last entry stamp of immigration

– last extension of visa

  1. Photocopy of departure card TM.6
  2. Previous notification of staying over 90 days (if any)
  3. Completely filled in and signed notification form TM.47 with signature
  4. Envelope with 10 Baht stamp affixed and return address of foreigner for the officer in charge to send back the lower part of form TM.47 after having received the notification. This part must be kept for reference and for future notifications of staying over 90 days.
  5. The above mentioned documents must be sent by registered mail and the receipt of the registration kept by the foreigner.

Notice from the Immigration Office:

– Your registered mail must be sent to the Immigration office at least 15 days before the due date of notification.

– Your new form will be stamped as of the expiration date of your old receipt.

– Please keep your receipt of your registered mail in case of lost mail.

– Your document cannot be processed if you have passed the 90 days limit. (You must come to the nearest Immigration office or Immigration Division 1 in person to pay fine of THB 2,000

– Waiting for reply mail over 1 month, please contact Immigration Office with your registered mail receipt.


– The notification of staying in the Kingdom over 90 days is in no way equivalent to a visa extension.

– If a foreigner staying in the Kingdom over 90 days without notifying the Immigration Bureau or notifying the Immigration Bureau later than the set period, a fine of THB 2,000 will be collected. Hence, if a foreigner who did not make the notification of staying over 90 days is arrested, he will be fined THB 4,000.

– If a foreigner leaves the country and re-enters, the day count starts at 1 in every case.

Need help in making notification of staying in Thailand over 90 days or for your Thai visa and work permit concerns, contact ThaiLawyers for further assistance.

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