Accounting service
PND.90/91 filing, Tax ID application, residency management, DTA credits, and offshore income planning.
We handle expats working in Thailand end-to-end: Tax ID issuance, 180-day residency assessment, PND.90/91 preparation and filing, treaty-based credit claims, and planning around the 2024 worldwide-income rule for tax residents. Request a quote from our staff; any audit support is scoped separately.
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 handle expats working in Thailand end-to-end: Tax ID issuance, 180-day residency assessment, PND.90/91 preparation and filing, treaty-based credit claims, and planning around the 2024 worldwide-income rule for tax residents. Request a quote from our staff; any audit support is scoped separately.
Quote-based — Quoted per engagement · Set in the quotation to meet the PND.90/91 deadline
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.
Anyone present 180+ days in a tax year is Thai tax resident, and Thai-source income is taxable regardless of days present.
How we prevent it: We count residence days and plan remittances in line with the current rules.
Double taxation despite an applicable treaty.
How we prevent it: We assemble the tax payment certificates and compute treaty credits.
How it works
Count days in Thailand and determine resident/non-resident status.
Submit the Tax ID application; timing depends on Revenue Department review.
Consolidate Thai + foreign income under the new remittance rules.
File PND.90/91 with foreign tax receipts to claim DTA credits.
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 (expat 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
Explain return items and assumptions in English within scope for the taxpayer to confirm before signing; engaging a preparer does not transfer taxpayer duties or exempt the preparer from their own responsibilities.
Let us handle it allTips you can apply today
FAQ
≥180 days in a calendar year triggers Thai tax on worldwide income remitted to Thailand.
Under Revenue Department Order Por.161/2566, foreign income arising from 1 Jan 2024 is taxable in the year it is brought into Thailand, whenever that is, if you are resident in that year.
Thailand has treaties with many countries, including the US, UK, Australia, Japan, Singapore and Hong Kong; check the current list on the Revenue Department site and read the specific article.
Yes — the US taxes citizens on worldwide income. A US tax preparer handles that return; we supply the Thai tax figures.
Yes — we prioritise unfiled years and compute tax, penalty and surcharge by law before filing under Revenue Department procedure.
180 days or more in a calendar year makes you a Thai tax resident, taxable on all Thai-sourced income and on foreign income remitted into Thailand under the guidance applying from 2024 onward. We track day counts, assemble evidence and plan remittance timing.
Often yes. Thailand has treaties with 60+ countries granting foreign tax credits or exempting certain income such as government pensions. You must produce a certificate of residence and foreign tax evidence. We obtain the R.O.22 certificate and prepare the credit file so the relief survives review.
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
Monthly and annual return preparation, filing-calendar checks and submission evidence.
View service detailsReview applicable tax relief, BOI conditions and treaty eligibility against the business facts.
View service detailsEnglish / Chinese support — BOI accounts, transfer pricing, treaty withholding.
View service detailsReal engagements
Spending a cumulative 180 days in Thailand within one calendar year creates tax residence. Pay for work performed in Thailand is taxable wherever it is paid, and employer-paid benefits such as housing count as income. Th
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. Act
Labour Protection Act B.E. 2541 (1998)Ministry of Labour
Wages, overtime, holidays, severance and the employer duties that drive payroll computation.
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.
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