Skip to main content

Accounting service

RD Tax Audit Defence & Assessment Appeal

Read the summons, assemble evidence, explain the figures and prepare the appeal on time.

Quick answer

When a summons or assessment notice arrives, our accounting and tax team reviews it, assembles the evidence, explains the figures alongside you, and prepares the appeal within 30 days (Section 30). Fees are quoted before work starts; Tax Court litigation is referred to the legal team at tla.co.th.

Steps at a glance

  1. Read the notice and diarise dates
  2. Assemble evidence and reply
  3. Review the assessment
  4. Appeal within 30 days

What to prepare

  • The summons or assessment notice
  • Financial statements, returns and working papers for the year
  • Bank statements and related tax invoices

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
Tax adviser sitting beside a business owner during a meeting with a revenue assessment officer
Tax adviser sitting beside a business owner during a meeting with a revenue assessment officer

AI Quick Answer

When a summons or assessment notice arrives, our accounting and tax team reviews it, assembles the evidence, explains the figures alongside you, and prepares the appeal within 30 days (Section 30). Fees are quoted before work starts; Tax Court litigation is referred to the legal team at tla.co.th.

Quote-based — Quoted before work starts · Per the deadline stated in the RD notice

Service overview

Who is this for

  • Companies summoned to meet an officer or produce records
  • Taxpayers assessed for prior-year VAT or income tax
  • Businesses whose refund claim is under extended review
  • Taxpayers who disagree with an assessment and want to appeal

What you receive

  • A memo of each issue raised and its risk
  • A reply letter with supporting documents
  • Attending meetings with the officer under your authorisation
  • A draft appeal to the Board of Appeals
  • Post-audit fixes so the same issue does not recur

Documents to prepare

  • The summons or assessment notice
  • Financial statements, returns and working papers for the year
  • Bank statements and related tax invoices

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

RD Tax Audit Defence & Assessment Appeal 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.

  • Answering a Revenue Department summons verbally with no document pack

    Statements are recorded and used at assessment stage; they are hard to walk back.

    How we prevent it: We prepare a written submission and attend with you every time.

  • Letting the appeal deadline lapse

    An assessment appeal must be lodged within 30 days of receiving the notice; after that the right to contest is lost.

    How we prevent it: Provide notice receipt and response dates for staff to assess before accepting the engagement; start time is not guaranteed. Appeals and litigation require a separate scope with tla.co.th.

How it works

4-step process

  1. 1

    Read the notice and diarise dates

    Confirm what is requested, by when, and under which section.

  2. 2

    Assemble evidence and reply

    Reply on time: ignoring a summons without good reason lets the officer assess at discretion (Section 71).

  3. 3

    Review the assessment

    Check assessed figures against evidence and consider a penalty-reduction request under current rules.

  4. 4

    Appeal within 30 days

    File within 30 days of receiving the notice; if a Tax Court case is needed we refer to the legal team at tla.co.th.

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 (tax audit defence)
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

Review the notice and assemble evidence against the officer's requests, identifying missing records and response dates. This scope supports figures and explanations, without assured assessment outcomes or litigation.

Let us handle it all

Tips you can apply today

  • Never hand over originals — submit indexed copies and log every submission.

FAQ

Frequently asked questions

Check exactly what is requested and the deadline, gather that year's statements, returns and bank records, and bring someone who knows the numbers. The RD may summon within 2 years of filing, extendable to 5 years in some cases (Section 19).

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.

Scoped source check, not whole-page certification:

Real engagements

Case studies from our own files

Trading company invited to explain revenue: what to prepare before the meeting

Read the letter for the tax year, documents and deadline, then reconcile revenue monthly across four sources: P.P.30, financial statements, PND.50 and bank deposits. Every gap needs a reason and evidence, such as directo

  • Check first: Four revenue sources agree monthly
  • Accounting effect: Every gap explained and evidenced
Read the full case

What owners ask before deciding

Can RD Tax Audit Defence & Assessment Appeal really be handled fully online?
RD Tax Audit Defence & Assessment Appeal 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 RD Tax Audit Defence & Assessment Appeal 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 RD Tax Audit Defence & Assessment Appeal, 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 RD Tax Audit Defence & Assessment Appeal 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.

  3. 3. Code

    Civil and Commercial Code

    Office of the Council of State

    The provisions on partnerships and companies, shareholder meetings, dividends and the statutory reserve.

Related subject area Head of Accounting · Financial statements and TFRS for NPAEs specialist · not evidence of a page-specific reviewer or review date

Start RD Tax Audit Defence & Assessment Appeal today

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

Contact us