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Accounting service

Crypto & Digital-Asset Tax Accounting

Consolidate on-chain + exchange data, compute gain/loss, and file under the Revenue Department notices in force for that tax year.

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.

Steps at a glance

  1. Wallet & exchange discovery
  2. Ingest and normalise
  3. Compute gains in THB
  4. Prepare and file

What to prepare

  • CSV or read-only API keys from each exchange
  • All public wallet addresses
  • Mining or staking reward logs

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
Investor reviewing crypto trading history on a laptop to prepare tax figures
Investor reviewing crypto trading history on a laptop to prepare tax figures

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

Service overview

Who is this for

  • Individual traders with >100 transactions/year
  • Companies holding crypto on the balance sheet
  • Miners, stakers, and node operators
  • NFT, GameFi, and DeFi operators in Thailand

What you receive

  • Unified trade ledger across wallets + exchanges
  • Realized / unrealized gain report in THB
  • Prepared PND.90/91 or PND.50 filing
  • Cost-basis reconciliation for up to 5 prior years
  • Disclosure note ready for the CPA auditor

Documents to prepare

  • CSV or read-only API keys from each exchange
  • All public wallet addresses
  • Mining or staking reward logs

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 scope

If you handle it yourself

Crypto & Digital-Asset Tax Accounting costs more time and risk than it looks

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.

  • Assuming crypto gains need no filing because nothing was withdrawn to baht

    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.

  • Keeping no evidence of acquisition cost

    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

4-step process

  1. 1

    Wallet & exchange discovery

    Identify every wallet, exchange, and DEX used during the tax year.

  2. 2

    Ingest and normalise

    Import all transactions and normalise symbols, decimals, and timezones.

  3. 3

    Compute gains in THB

    Use BOT/exchange reference prices and compute via FIFO or moving average.

  4. 4

    Prepare and file

    File personal or corporate returns and retain a 5-year audit trail.

Compare your options

AspectDo it yourselfIn-house staffWork with us
Total annual costLooks free, but costs the owner's time and carries penalty riskAssess actual payroll, employer contributions, software and cover arrangements rather than assuming one annual costRequest a staff quotation that identifies scope and any additional items before agreement
ContinuityStops the moment the owner gets busyStaff turnover takes the institutional knowledge with themAgree engagement owners, handover arrangements and traceable document storage
Review layerNobody double-checksSelf-review only, rarely an outside perspectivePreparer and reviewer within scope; audit work separately assigned to a CPA Partner (crypto tax)
When the Revenue Department callsYou attend and answer aloneIn-house staff rarely have hearing experiencePrepare 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 all

Tips you can apply today

  • Export exchange history every year-end; some platforms retain limited history.

FAQ

Frequently asked questions

Only when the gain is realized (sale, swap, spend). Holding is not taxable until disposal.

Was this answer helpful?

Verifiable sources

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. 1. Code

    The Revenue Code

    The 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. 2. Official system or form

    Revenue Department e-Filing system

    The Revenue Department

    The online filing and payment channel, including the extra days granted to electronic filers.

Scoped source check, not whole-page certification:

Real engagements

Case studies from our own files

Crypto trader on several exchanges: organising trade history for the PND.90 return

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

  • Check first: Own-wallet transfers
  • Tax effect: Gains split by source before aggregation
Read the full case

What owners ask before deciding

Can Crypto & Digital-Asset Tax Accounting really be handled fully online?
Crypto & Digital-Asset Tax Accounting can start with files shared through agreed channels. Online submission depends on the return and filer status; originals, site visits or direct explanations may still be needed. Agree document handling and responsibilities before engagement.
How is the fee for Crypto & Digital-Asset Tax Accounting decided?
On measured workload: monthly document count, headcount on payroll, VAT status, and any backlog. We review a sample of your paperwork before quoting rather than publishing a headline rate, because a single published number rarely matches the file it is applied to.
Who is accountable for Crypto & Digital-Asset Tax Accounting, and who signs?
Agree the preparer, reviewer and authorized approver for the scope. The taxpayer remains responsible for information and payment. Where an audit is needed, a CPA Partner has a separate role and independence must be checked; not every tax return requires a CPA signature.
How does a mid-year switch to Crypto & Digital-Asset Tax Accounting work?
We request the ledger file, trial balance, and filed returns from the outgoing accountant, reconcile them against bank statements and the tax record, then flag whatever is unfiled or unmatched before taking over the next month. You do not have to wait for the year-end.

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.

Authorities and terminology behind this page

Who sets the rule, and the words worth understanding first

Verifiable sources

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. 1. Code

    The Revenue Code

    The 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. 2. Notification

    Royal Thai Government Gazette

    Royal 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

Start Crypto & Digital-Asset Tax Accounting today

Initial consultation for a quotation via LINE, phone, or email.

Contact us