Thailand - Tax Administration and Compliance

The tax system is administered by the Revenue Department which issues tax returns and raises assessments based on the information field. Due date for payment of tax is before March every year for Personal Income Tax; or within 150 days from the last date of the accounting period, in case of Corporate Income Tax, and by the 15th of the next month in case of VAT and Special Business Tax.

The Revenue Department will:

- collect the right amount of tax cost effectively;
- provided a quality taxpayer service;
- promote an understanding of tax laws and regulations;
- be equitable and fair in its dealings

- advise taxpayers on the framework for compliance and the penalties for non-compliance