Thailand’s Revenue Department has been encouraging Thailand
companies and other Thai tax payers to adopt Tax Returns E-filing for a few
years.

The Thai Revenue Department has the policy to go green to
cut on its paper use and manpower. It is now more than ever encouraging the tax
payers in Thailand to file their tax returns online (E-filing). Many of MSNA’s
accounting clients in Thailand have received calls from the Thai tax authority
to ask them to start using the e-filing service on the Revenue Department’s
website. Well, sorry the page is only in Thai. You can have your Thai accountant visit that page to start filing your Thailand company’s tax returns on the internet.

To start filing tax online, a tax payer has to file form Por Or 01 “Application Form
to file tax returns via the internet” which has the name, address, tax ID and
contact information of the tax payer, on the Revenue Department’s website. Then within
15 days after filing that form, the tax payer has to physically submit the
following documents to the Electronic Tax Filing Management Office of the
Revenue Department, Revenue Department Building, 27th Floor, 90 Soi Paholyothin
7, Paholyothin Road, Phayathai, Bangkok 10400 :

  1. “Agreement for Filing Tax Returns via the internet”
  2. The tax payer’s Thai ID card copy (in case the tax payer is a Thai individual), or copy of the tax payer’s Thailand company papers (company affidavit, and the authorized signatories’ passport copy). Note that the papers need to be signed by their owner or in case of a Thai company, the company affidavit copy has to be signed by the authorized signatories and affixed with the company’s stamp.
  3. Power of Attorney. If you will not take the above documents to submit to the Revenue Department yourself, you need to make a power of attorney to appoint someone as your agent to submit the documents for you.

After you get their approval, they will send you the user ID and password and inform
you of the first month that you can start E-filing on the Revenue Department
website.

Notes:

  1. E-filing your tax returns can be done only within the deadline of each kind of tax returns. For example, the withholding tax returns of the month of August 2011 can be filed online only between 1 – 7 September 2011 and the VAT return of August can be filed between 1 – 15 September. After the deadline, they can only be filed at the Revenue Department branch in your area.
  2. When you are using the E-filing service on the Revenue Department website, you will have the options to make E-payment from your bank in Thailand (where you have previously applied for internet banking service) or to take the payment to a bank to deposit into the Revenue Department’s account. The payment has to be made within the tax filing deadline of each type of returns. From the example in Note 1, the deadline for making the tax payment for VAT returns of August is by the 15th of September.

If you hire a Thai accounting firm to file tax for you, your accountant will have
to prepare all the forms for you to apply for the E-filing service.

For Thailand taxation and accounting questions, please contact us.