Accounting service
Consolidate on-chain + exchange data, compute gain/loss, and file under the Revenue Department notices in force for that tax year.
We match on-chain wallet transactions against reports from SEC-licensed Thai exchanges and offshore platforms, compute THB gain/loss via FIFO or moving average, and prepare filings for PND.90/91 or corporate returns. For companies we produce TFRS-compliant statements with digital-asset disclosures. The exemption for gains on sales through Thai licensed providers is time-limited and conditional, so check the latest Revenue Department notice.
Need a scope assessment? Describe the accounting or tax issue, relevant periods and due dates so the checks, required records and responsibilities can be clarified before a meeting.
Discuss your scope
AI Quick Answer
We match on-chain wallet transactions against reports from SEC-licensed Thai exchanges and offshore platforms, compute THB gain/loss via FIFO or moving average, and prepare filings for PND.90/91 or corporate returns. For companies we produce TFRS-compliant statements with digital-asset disclosures. The exemption for gains on sales through Thai licensed providers is time-limited and conditional, so check the latest Revenue Department notice each year. Request a quote from our staff.
Quote-based — Quoted per engagement · Depends on platforms, wallets and volume; timeline stated in the quotation
Related subject area
Head of Tax
Tax subject area
This area concerns corporate tax, VAT and tax-document preparation. It is not an entity-specific document review or confirmation of a Tax Auditor licence, and excludes litigation.
Supporting subject area
Head of Accounting
Financial statements and TFRS for NPAEs specialist
This role is not evidence of an individual reviewing this page. Consult its scoped references · content date 2026
View role scopeIf you handle it yourself
Incomplete records, an inapplicable rule or delayed approval can affect filing and tax payments. The issues below are review points for defining an engagement, not reports of any client's results.
Income from transferring cryptocurrency is assessable income that must be included in the tax computation.
How we prevent it: Collect files from disclosed platforms and wallets where records are available, identify gaps and document cost-basis treatment for transactions within scope.
Without provable cost, assessment can be based on gross proceeds.
How we prevent it: Build a cost register from records received, separating unverified costs or transfers; missing records are not replaced with fabricated evidence.
How it works
Identify every wallet, exchange, and DEX used during the tax year.
Import all transactions and normalise symbols, decimals, and timezones.
Use BOT/exchange reference prices and compute via FIFO or moving average.
File personal or corporate returns and retain a 5-year audit trail.
Compare your options
| Aspect | Do it yourself | In-house staff | Work with us |
|---|---|---|---|
| Total annual cost | Looks free, but costs the owner's time and carries penalty risk | Assess actual payroll, employer contributions, software and cover arrangements rather than assuming one annual cost | Request a staff quotation that identifies scope and any additional items before agreement |
| Continuity | Stops the moment the owner gets busy | Staff turnover takes the institutional knowledge with them | Agree engagement owners, handover arrangements and traceable document storage |
| Review layer | Nobody double-checks | Self-review only, rarely an outside perspective | Preparer and reviewer within scope; audit work separately assigned to a CPA Partner (crypto tax) |
| When the Revenue Department calls | You attend and answer alone | In-house staff rarely have hearing experience | Prepare evidence and explanations within scope; attendance depends on authorization and taxpayer duties |
An adviser, not just a filer
Start with an initial discussion for a quotation, then agree topics, contact channels and follow-up frequency in writing. Additional work requires prior agreement; unlimited advice is not automatically included.
Let us handle it allTips you can apply today
FAQ
Only when the gain is realized (sale, swap, spend). Holding is not taxable until disposal.
The law sets 15% withholding on 40(4)(i) income, but trades through licensed Thai exchanges are relieved from withholding by notice; the year-end liability still needs separate assessment.
Treated as income at receipt date using market price at that moment as the cost basis.
We assemble evidence by transaction hash and platform report for explanations within the agreed scope, with no guaranteed outcome.
Possible where block-explorer history is complete, but DeFi and NFT income classification remains uncertain, so we state our assumptions for you to decide.
Individuals report crypto gains as Section 40(4) income on PND.90 at progressive rates of 0–35%; companies include gains in corporate income tax. A 15% withholding may apply under Section 50. We compute cost basis on FIFO or moving-average as permitted by the Revenue Department and keep audit-ready working papers.
Individuals may net losses against gains only for trades executed through SEC-licensed Thai digital asset operators, within the same tax year. Gains or losses from private wallets or offshore DEXs do not qualify. We pull exchange statements and classify each trade before filing.
These original sources address the issues described under each reference; they do not certify every statement or a service outcome. Check amendments and the conditions applicable to the entity's actual circumstances.
1. Code
The Revenue CodeThe Revenue Department
The governing text for income tax, VAT, specific business tax and stamp duty, together with the ministerial regulations and departmental instructions issued under it.
2. Official system or form
Revenue Department e-Filing systemThe Revenue Department
The online filing and payment channel, including the extra days granted to electronic filers.
Scoped source check, not whole-page certification:
Deep-dive knowledge on this subject
The questions clients actually raise on this kind of engagement, answered with the deadlines, paperwork and penalty figures attached.
Related services
Real engagements
Revenue Code s.40(4)(i)-(j) treats gains from holding or transferring cryptocurrency and digital tokens as assessable income. Sales through SEC-licensed providers have same-year loss-offset rules and a temporary exemptio
Written by the people who do the work
Every article states its author, its reviewer, and when it was last revised, so you can check who is accountable for the advice and what qualifies them.
ภาษี / Tax
An SME document checklist covering VAT, withholding tax and corporate income tax issues, not a report of actual client cases.
Head of Tax
Tax subject area —
6 min
Accounting
The sequence from pre-year-end reconciliations to the shareholder meeting and filings, with deadlines under the Civil and Commercial Code and Revenue Code.
Head of Accounting
Financial statements and TFRS for NPAEs specialist —
5 min
ช่วยด่วน / Emergency
Work out which section the summons cites, what it asks for and by when, then answer in writing before meeting the officer.
Head of Tax
Tax subject area —
7 min
What owners ask before deciding
Continue by what you need to do next
Open a filing guide if you are submitting yourself, or a definition if a document name is still unclear.
Related topic map
Authorities and terminology behind this page
These original sources address the issues described under each reference; they do not certify every statement or a service outcome. Check amendments and the conditions applicable to the entity's actual circumstances.
1. Code
The Revenue CodeThe Revenue Department
The governing text for income tax, VAT, specific business tax and stamp duty, together with the ministerial regulations and departmental instructions issued under it.
2. Notification
Royal Thai Government GazetteRoyal Thai Government Gazette
Where the authentic text of every act, decree, ministerial regulation and notification is published.
Related subject area Head of Accounting · Financial statements and TFRS for NPAEs specialist · not evidence of a page-specific reviewer or review date
Initial consultation for a quotation via LINE, phone, or email.
Contact us