Thailand - Obtain Tax Identification Number (TIN) and TIN Card

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Procedure

Here are the steps on how you can obtain a Tax Identification Number.

1. You will need to complete an application form. Check which form you will need to fill up:
   1. Form L.P. 10.1 - for individuals
   2. Form L.P. 10.2 - for a non-juristic ordinary partnership and body of person
   3. Form L.P. 10.3 - juristic person liable to corporate income tax
   4. Form L.P. 10.4 - payer of income liable to withhold tax
2. After completing the form, please prepare this following documents:
   1. L.P. 10.1 (individual):
      1. Photocopy of : alien certificate/ passport/ PIN card/ government officer identification card.
      2. House registration book of taxpayer/estate administrator
      3. Court order appointing estate administrator
   2. L.P. 10.2 (body of persons):
      1. Photocopy of : alien certificate/ passport/ PIN card of each person
      2. House registration book of the place of business
      3. Contract or memorandum in establishing a body of persons or non-juristic ordinary partnership
   3. L.P. 10.3 (juristic person):
      1. Photocopy of : House registration book of the place of business of the head office
      2. Certificate of incorporation
      3. Certificate of the carrying on of business in Thailand
      4. Contract of joint venture
      5. Contract appointing employee or agent in Thailand
      6. PIN card/ alien certificate/ passport of the authorized managing director/ managing partner of employee or agent in Thailand
      7. Document allowing use of place (where another person's place is used as place of business)
      8. TIN card of the authorized person/employee/agent in Thailand
   4. L.P. 10.4 (payer of income):
      1. Photocopy of : Alien certificate/ passport/ PIN card of the authorized person
      2. House registration book of the office
      3. Certificate of incorporation/ license of school establishment
3. When should you apply for a TIN:
   1. A person liable to personal income : Within 60 days from the date the income was earned
   2. A juristic person liable to corporate income tax: Within 60 days from the incorporation date or in the case of a foreign company from the date it begins carrying on business in Thailand
   3. A payer of income liable to withhold tax: Within 60 days before the income payment date
4. Where to submit your application:
   1. A person liable to personal income: You will need to apply in person at the Revenue Office. You must file your application at the area revenue office or area revenue branch office with jurisdiction over the area where you are domiciled. For foreigners, you may file your application at any area revenue office or area revenue branch regardless where you are residing.
   2. A juristic person liable to corporate income tax: In Bangkok a legal entity should file the application at the area revenue office or area revenue branch office with jurisdiction over the area where the head office is located.
      In other provinces, the application must be filed at the area revenue office with jurisdiction over the area where the head office is located.
      A Thai legal entity may file a TIN application via the Internet at tinreg.rd.go.th (available only in the Thai language), application must be filed within 60 days from the incorporation date. If the juristic person is under the supervision of the Bureau of Large Taxpayer Administration, it may also file the application at the Bureau.
   3. A payer of income liable to withhold tax : In Bangkok the payer of income must file his/her application at the area revenue office or area revenue branch office with jurisdiction over the area where he/she is domiciled or where his/her office is located.
      In other provinces, the application must be filed at the area revenue office with jurisdiction over the area where the payer of income is domiciled or where his/her office is located.

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Required Documents

Completed application form:

• Form L.P. 10.1 - for individuals
• Form L.P. 10.2 - for a non-juristic ordinary partnership and body of person
• Form L.P. 10.3 - juristic person liable to corporate income tax
• Form L.P. 10.4 - payer of income liable to withhold tax

Additional requirements:

• L.P. 10.1 (individual):
  • Photocopy of : alien certificate/ passport/ PIN card/ government officer identification card.
  • House registration book of taxpayer/estate administrator
  • Court order appointing estate administrator
• L.P. 10.2 (body of persons):
  • Photocopy of : alien certificate/ passport/ PIN card of each person
  • House registration book of the place of business
  • Contract or memorandum in establishing a body of persons or non-juristic ordinary partnership
• L.P. 10.3 (juristic person):
  • Photocopy of : House registration book of the place of business of the head office
  • Certificate of incorporation
  • Certificate of the carrying on of business in Thailand
  • Contract of joint venture
  • Contract appointing employee or agent in Thailand
  • PIN card/ alien certificate/ passport of the authorized managing director/ managing partner of employee or agent in Thailand
  • Document allowing use of place (where another person's place is used as place of business)
  • TIN card of the authorized person/employee/agent in Thailand
• L.P. 10.4 (payer of income):
  • Photocopy of : Alien certificate/ passport/ PIN card of the authorized person
  • House registration book of the office
  • Certificate of incorporation/ license of school establishment

Office Locations & Contacts

The Revenue Department
90 Soi Phaholyothin 7
Phaholyothin Road Bangkok 10400
Tel. 1161

Eligibility

• A person liable to personal income tax who :
  • Does not have a PIN under the civilian registration law; i.e. a foreigner, non-juristic ordinary partnership, non-juristic body of persons, or undivided estate
  • An individual who wishes to become a value added tax (VAT) or specific business tax (SBT) registrant
  • An individual who became a VAT or SBT registrant before 1 October 2003A foreigner who is present in Thailand for one period not exceeding 14 days and in total not exceeding in the aggregate 90 days within a tax year does not need to apply for TIN.
• A juristic person liable to corporate income tax
• A payer of income liable to withhold tax

Fees

Explain the fees structure which is required for obtaining the certificate/document.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

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Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

A taxpayer identification number is issued by the Revenue Department and is composed of 10 digits.

According to the Revenue Code, a taxpayer or a payer of income shall obtain and use a taxpayer identification number (TIN). However, a taxpayer who is an individual or a payer of income who is an individual is not required to apply for a TIN if he has and uses a personal identification number (PIN) in accordance with the civilian registration law. He can use his PIN instead of TIN for tax return filing purposes.

When to apply for a TIN:

• A person liable to personal income : Within 60 days from the date the income was earned
• A juristic person liable to corporate income tax: Within 60 days from the incorporation date or in the case of a foreign company from the date it begins carrying on business in Thailand
• A payer of income liable to withhold tax: Within 60 days before the income payment date

Required Information

A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the Document

Please provide the need for the procedure. e.g. Birth Certificate - why do we need to have a birth certificate? 
 

Information which might help

Duties of a taxpayer:

• File tax returns and pay proper tax.
• Register for tax identification number.
• A taxpayer must also notify the Revenue Department officers of any changes in his particular details.
• Provide relevant documents and accounts as the law requires. This includes receipt, profit and loss statement. Balance sheet, special account, etc. Cooperate and assist the Revenue Department officers and provide additional documents or information when required as well as comply with the summon.
• Pay tax as assessed by the Revenue Department officers on time. Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision. Cash raised from the transaction will be used to pay off tax arrears. Non-compliance with tax law.
• Anyone who does not comply with the law will face civil and criminal action.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• The Revenue Department - www.rd.go.th

Others

More information which might help people.