Sunbelt provides tax and accounting services to foreign investors who desire personalized attention and prompt professional results.
Tax Services
Preparation of annual tax returns (PND 91/ PND 90)
Tax ID number application (personal and commercial)
Filing all registration forms with taxing authorities
Monthly Withholding Tax (Payroll, Filing and Payment)
Half Year Corporate Tax Report
Accounting Services
Complete financial accounting for foreigners who are actively investing in Thailand
Annual Audit (Profit/Loss and Balance Sheet)
Review of Company Accounting and Internal Cost Recording Systems
Other Services
Social Security Registration and Return (filed monthly)
All companies registered under Thai law are subject to taxation as stipulated in the Revenue Code and are subject to income tax on income earned from sources within and out-side of Thailand. Foreign companies not registered or not residing in Thailand are subject to tax only on income derived from sources within Thailand.
Taxes are due on a semi-annual basis within 150 days of the close of a six-month accounting period, and employers are required to withhold personal income tax from their employees except for newly incorporated companies. Returns must be accompanied by audited financial statements. A corporate taxpayer must file a half-year return and pay 50 percent of the estimated annual income tax by the end of the eighth month of the accounting period. Failure to pay the estimated tax or under-payment by more than 25 percent may subject the taxpayer to a fine amounting to 20 percent of the amount in deficit.
Failure to file a tax return, late filing or filing a return containing false or inadequate information may subject the taxpayer to various penalties. Failure to file a return, and subsequent non-compliance with an order to pay the tax assessed, may result in a penalty equal to twice the amount of tax due. Penalties are due within 30 days of assessment.
Personal income taxes and tax returns must be filed prior to the end of March.
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