Business people frequently have problems concerning the Thai taxation and cannot find the answers in the Revenue Code. Therefore, it is necessary for them to consult with the revenue department of Thailand. In some cases, you can ask an official verbally to get answers. However the best way is to write a letter detailing the tax question to the Revenue Department. The answer obtained with this process is called ‘’ruling’’.
Ruling is a letter written by people who have tax problems for consulting with Revenue Department to get their official answers. The following is how to get a Revenue Department’s ruling.
- The letter should be addressed to the Director-general of the Revenue Department.
- You should describe the problem clearly with the details and attach it with supporting documents.
- If possible, you should ask the question in reference to the Revenue Code by specifying sections or terms in the code because the answer will refer to the terms and sections of the law.
- You should keep a copy of the answer from the Revenue Department (ruling) and a copy of your letter for future reference.
However, ruling is only a legal opinion given by the legal team of the Revenue Department. It is not the law. Taxpayers are not obliged to follow it.
Contact MSNA for any tax and accounting needs in your doing business in Thailand.