The Thai government is introducing the new digital system Thailand Digital Arrival Card (TDAC) which aims to provide convenience for all foreigners entering Thailand by air, land or sea. TDAC, which is developed to replace the traditional paper-based TM6 arrival card will be implemented starting 1 May 2025. The TDAC system offers the following convenience:-

• Faster immigration processing upon arrival
• Reduced paperwork and administrative burden
• Ability to update information before travel
• Enhanced data accuracy and security
• Improved tracking capabilities for public health purposes
• More sustainable and environmentally friendly approach
• Integration with other systems for a smoother travel experience

Foreigners must submit TDAC information within 3 days before arriving in Thailand, including the date of arrival. This applies to all foreigners entering Thailand except for the following:

• Foreigners transiting or transferring in Thailand without going through Immigration control
• Foreigners entering Thailand using a Border Pass

To submit the TDAC, foreigners can access the Immigration Bureau website http://tdac.immigration.go.th or use the Thailand Pass mobile application. The process involves providing personal information, travel details and accommodation information. Once completed, travelers receive a QR code that must be presented to the Immigration officials upon arrival in Thailand, making the entry process more efficient and reducing physical contact at the border checkpoints.

The TDAC system offers two submission options:

1. Individual submission – for solo travelers
2. Group submission – for families or groups traveling together

The system allows the traveler to update most of the submitted information any time before his/her arrival in Thailand by revisiting the TDAC website and log in using the reference number and other identifying information. However, some key personal identifiers cannot be changed, if needed, the traveler may need to submit a new TDAC application.

Moreover, as part of the TDAC, foreigners must also complete a health declaration, as authorized by the Ministry of Public Health of Thailand.

Contact MSNA for more updates and information about doing business in Thailand, company registration process, visa &work permits, and accounting & payroll services.

In the event that a taxpayer was not able to submit and make the tax payment on time, there are penalty and surcharge to be paid upon submission of tax returns. This also applies if a taxpayer who filed the tax returns within the due date but does not pay the full amount of tax, or file the form late, neglected or avoided filing the tax return, he/she must pay additional fees and fines as prescribed by law. If he/she fails to pay, there might be criminal penalties as follows:

1. In case of failure to pay tax within the due date, additional surcharge of 1.5% of tax amount per month of the tax due and it must be paid within the specified time.
2. In case of filing the tax return on time but the tax amount was not paid correctly, there is a fine of 1 or twice the amount of the tax due, as the case may be. Such fine maybe reduced or exempted in accordance with the regulations prescribed by the Director-General with the approval of the Minister.
3. In the case of intentionally reporting false information or presenting false or fraudulent evidence to evade or attempt to avoid paying taxes, the penalty is imprisonment from 3 months to 7 years and a fine from THB 2,000 to THB 200,000.
4. In the case of intentional negligence in submitting a tax return in order to avoid paying taxes, there is a fine of not exceeding THB 200,000 or imprisonment not exceeding 1 year, or both.

Know more about your duties as a taxpayer in Thailand and make sure you submit your taxes correctly and on time to avoid the above consequences. Contact MSNA for getting tax ID, preparing and filing tax returns and tax consultation.

When a taxpayer has submitted his/her tax return within the specified deadline but there is a problem or error in the computer program or the e-filing system or payment method which resulted to the tax filing and payment to be unsuccessful, the form can be filed and the tax can be paid within 7 business days from the last day of filing via the internet and a request for an extension can be submitted.

The taxpayer must submit a petition along with the form and pay the tax at the Revenue Department’s area office along with the supporting documents as follows:-

• Request for extension and a letter of consider for disclosure of information
• Explanation letter of the cause of problem or error
• A copy of the list submitted through the House of Representatives
• Copy of Form B.Ch.35, if required

MSNA can assist individual taxpayers in filing their Thai personal income tax returns and corporate taxpayers in filing their corporate income tax returns and monthly taxes. We have vast knowledge and expertise in accounting and Thai tax laws. Make sure you submit your taxes on time. Contact us now for more information.

Tax Single Sign On (Tax SSO) system is developed to integrate the use of electronic services via the Internet of the three tax departments: the Revenue Department, the Excise Department and the Customs Department by using a single user and password to access the services of all three tax departments, in a one-stop service manner. This is not the same as SSO or Social Security Office.

Tax SSO service system’s main objective is to improve the tax service level of the Ministry of Finance, reduce the steps and facilitate the public in using the tax services of the three tax departments. It also helps entrepreneurs of both corporate entities and individuals to be convenient, flexible, fast and confident with security according to international standards.

Tax SSO service system provides:-

1. e-Filing system service of the Revenue Department which includes tax filing service such as monthly withholding tax forms (PND 1, PND 2, PND 3, PND 53 and PND 54), monthly VAT forms (PP 30, PP 36), Specific Business Tax (PT 40), corporate income tax (PND 50, PND 51, PND 52, PND 55), annual withholding tax (PND 1Gor, PND 2Gor) and personal income tax (PND 90, PND 91, PND 93, PND 94, PND 95)
2. e-Excise system service of the Excise Department includes online tax payment service for all types of products such as alcohol, tobacco, oil, cars, motorcycles and others as well as tax form status tracking service and electronic receipt printing service
3. e-Tracking service of the Customs Department includes service to check the account information, report in and out vehicles at any time, check the status of the goods transport note at any time and check the status of the goods transport invoice as well s verifying data registered with the Customs Department’s visitor registration system, checking outstanding customs fee payments, viewing customs fee payment history, displaying tax benefit information and checking refund transfer information, etc.

Make sure you submit your taxes in time. Contact MSNA for Tax SSO service system registration, tax filing and tax consulting services.

The Thai BOI grants the promoted activities with tax and non-tax incentives. In order to obtain investment promotion, the BOI applicant must follow the conditions prescribed by the Board of Investment as specified in the BOI promotion certificate in which the following incentives will be granted in accordance with the Investment Promotion Act:

• Exemption or reduction of import duties on machinery (under Section 28/29)
• Reduction of import duties for raw or essential materials (Section 30)
• Exemption of import duties on materials imported for R&D purposes (Section 30/1)
• Exemption of corporate income tax on the net profit and dividends derived from the promoted activity (Section 31, 31/1 and 34)
• A 50% reduction of the corporate income tax (Section 35(1))
• Double deduction from the costs of transportation, electricity and water supply (Section 35 (2))
• Additional 25% deduction of the cost of installation or construction of facilities (Section 35 (3))
• Exemption of import duty on raw or essential materials imported for use in production for export (Section 36)

However, not all promoted activities can be granted with the same tax incentives but if your company is one of those that can be eligible, we highly recommend to seek a BOI expert like us when you apply to open the BOI operation.