Thailand - Obtain Tax Clearance Certificate

ProcedureEdit

To obtain a Tax Clearance Certificate, a foreigner is required to file an application to the following persons within 15 days before departing Thailand: D
1. Director of the Area Revenue Office with jurisdiction over the area of residence of the foreigner if he is domiciled or has residence or place of management in Bangkok
2. Provincial governor at the Area Revenue Office if he is domiciled or has residence or place of management in a province outside Bangkok
3. The district chief designated by the provincial governor at the Area Revenue Office if he is domiciled or has residence or place of management in a province outside Bangkok
Applicants will need to submit all the required documents (see list below).

Required DocumentsEdit

Foreigner who is temporarily departing Thailand:

Passport
Alien Certificate (if any)
Residence Certificate (if any)
Work permit or an application thereof (if any)
Tax Identification Card
Letter of guarantee (if having tax liabilities or payable) issued by: Bank with guaranteed amount exceeding tax liabilities or payable or 50000 Baht; or Person whose securities are greater than his tax liabilities or payable and whose reputation is acceptable to the Director-General of the Revenue Department, the provincial governor, the assignee or a government officer of level 6 or equivalent or higher.
Tax payment records for the past three years of the company or juristic partnership which is represented by the applicant for a Tax Clearance Certificate including withholding tax receipts or tax receipts
Other evidence as required by the Director-General of the Revenue Department

Foreigner who enters and leaves Thailand on a regular basis due to his business or profession:

Passport
Alien Certificate (if any)
Residence Certificate (if any)
Work permit or an application thereof (if any)
Tax Identification Card
Letter of guarantee (if having tax liabilities or payable) issued by: Bank with guaranteed amount exceeding tax liabilities or payable or 50000 Baht; or Person whose securities are greater than his tax liabilities or payable and whose reputation is acceptable to the Director-General of the Revenue Department, the provincial governor, the assignee or a government officer of level 6 or equivalent or higher.
Tax payment records for the past three years of the company or juristic partnership which is represented by the applicant for a Tax Clearance Certificate including withholding tax receipts or tax receipts
Evidence indicating the reasons for departing Thailand on a regular basis in connection with the business or profession of the foreigner
Evidence indicating that his assets in Thailand are greater than his tax liabilities or tax payable

Office Locations & ContactsEdit

The Revenue Department
Call Center (662) 272-8000
Website

EligibilityEdit

A foreigner departing Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:

He is liable to payment of tax or tax arrears before departing Thailand He has duty to file a tax return and pay tax on behalf of a company or juristic partnership incorporated under foreign laws and has been carrying on business in Thailand He has taxable income, whether or not in Thailand, from being a public performer in Thailand.
The word public performer means a drama, movie film, radio and television performer, singer, musician, professional sportsperson or performer for any kind of entertainment.

Note: Section 4 quarter of the Revenue Code stipulates that a foreigner transiting Thailand, or entering or residing in Thailand for a period or periods aggregating not more than 90 days in a tax year without earning assessable income or a foreigner as prescribed by the Director-General with the Ministers approval shall not be required to apply for a Tax Clearance Certificate.

FeesEdit

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ValidityEdit

Issued to a foreigner who is temporarily departing Thailand. It is valid for a single leave and must be used within 15 days from the issuance date. If he does not depart Thailand within the specified period, the Tax Clearance Certificate becomes invalid unless it is renewed before the expiry date.
Issued to a foreigner who enters and leaves Thailand on a regular basis due to his business or profession. It is valid for multiple leave within the period specified in the Tax Clearance Certificate but not exceeding 180 days from the issuance date. Renewal not allowed.

Documents to UseEdit

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Sample DocumentsEdit

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Processing TimeEdit

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InstructionsEdit

Application to obtain a Tax Clearance Certificate must be filed with the Director-General within 15 days before leaving the country, whether or not there is any tax payable.

Required InformationEdit

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e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the DocumentEdit

A Tax Clearance Certificate is a document issued by the Director-General of the Revenue Department or the Provincial Governor or the delegated authority to a foreigner who is departing Thailand. The Certificate indicates that foreigner has already paid taxes or that he has provided a guarantor or securities as guarantee for tax liabilities and tax payable.

This procedure provides information on how you can obtain a Tax Clearance Certificate from the Revenue Department of Thailand.

Information which might helpEdit

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External LinksEdit

The Revenue Department

OthersEdit

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