Section 3 of the Revenue Code states that a taxpayer in Thailand shall obtain and use a taxpayer identification number (TIN).

Currently, a taxpayer identification number is issued but the Revenue Department and comprises of 13 digits. For Thai nationals, they can use their Thai ID card number as same as their TIN.

In Thailand, the following persons need to apply for TIN:

  1. A person who has the duty to submit personal income tax
  2. An individual who wishes to become a Value Added Tax (VAT) or Specific Business Tax (SBT) registrant
  3. A juristic person that has the duty to submit corporate income tax such as branch office and branch office. Limited companies can use their company registration number as their tax identification number
  4. A payer of income liable to withhold tax

You can apply for a taxpayer identification number at the nearest office of Revenue Department in your area. MSNA can also assist in getting tax ID cards, preparing and filing personal or corporate income tax returns for foreigners and companies in Thailand.