REFUND CLAIM

Our refund claim service includes the following:

• Draft explanatory letter in English and Thai for requesting refund;
• Consulting on required supporting documents for requesting a refund;
• Translation of supporting documents from English to Thai;
• Submission of refund request forms to Revenue Department;
  
• Follow up of refund request with Revenue Department until decision.

REVENUE DEPARTMENT AUDIT & CORRESPONDENCE

Our Revenue Department audit and correspondence service includes the following:

• Advising on tax audit issues including claiming refunds, document retention and statute of limitations;
• Advising on how to prepare documents that will be requested by the Revenue Department prior to submission of the documents;
• Advising on how to make effective statements to the Revenue Department in accordance to the facts and relevant law;
• Representing and assisting in discussions with the Revenue Department;
  
• Drafting private letter ruling requests for submission to the Revenue Department.
  

TAX PLANNING

Our tax planning service includes the following:

• Review intended transactions and documents;
• Provide advice on tax implications;
• Provide recommendations to reduce tax exposure;
• Prepare supporting documents.
  

CUSTOMS PLANNING

Our customs planning service includes the following:

• Advising on customs issues including import / export clearance procedures, valuation, consignment, tariff code classification, samples, customs assessment;
• Advising on application of excise tax and compliance;
• Advising on structure for sale of goods transactions including commissionaire, stripped risk distributor and toll manufacturer structures, samples, rebates, discounts, inventory reports and destruction, and purchase / lease of automobiles;
• Advising on valued added tax including refund of input credits, zero rated export of goods and services, filing of monthly returns, tax invoice requirements, registration of branches; 
• Advising on BOI privileges including capital investment, allocation of expenses, tolling of privileges, import duty, and dividend exemptions.

EXPATRIATE EMPLOYMENT

Our expatriate employment service includes the following:

• Drafting or reviewing employment contracts for Thailand tax implications and application of double taxation agreement provisions;
• Advising on personal income tax compliance, payroll withholding tax and social security contributions;
• Offshore tax planning to reduce Thailand tax exposure;
  
• Advising on tax implications of employee stock plans including stock options, restricted units, phantom shares, dividend equivalents, recharges to local employers and SEC filing requirements;
• Advising on personal income tax compliance, payroll withholding tax and social security contributions.

SHARE TRANSFER & DIVIDENDS

Our share transfer and dividends service includes the following:

• Advising on Thailand tax implications of onshore and offshore share transfers and dividend transactions; and
• Recommendations and tax planning to reduce tax expsoure;
  

DEBT TRANSACTIONS

Our debt transactions service includes the following:

• Advising on tax implications of debt related issues including write offs, bankruptcy, conversions, waivers, netting, and settlements.

TAX & DUTY INCENTIVE SCHEMES

Our tax and duty incentive schemes services includes the following:

• Advising on Board of Investment (BOI) privileges including capital investment, allocation of expenses, tolling of privileges, and import duty and dividend exemptions;
• Advising on company limited, joint venture, consortium, Regional Operating Headquarters (ROH), branch, representative office, SME, and TISO;
• Advising on customs duty exemption schemes such as duty refund, free trade zone, and bonded warehouse;
  
• Advising on free trade agreements and double taxation agreements.

TAX COMPLIANCE

Our monthly tax compliance service includes the following:

• VAT returns; 
• VAT purchase & sales report; 
• Withholding tax returns;
  
• Social security contributions.
  

Our annual tax compliance service includes the following:

• Corporate income tax return (Form PND 50);
• Personal income tax return (Form PND 91);
• Corporate compliance with Ministry of Commerce (Forms SBC 3 & BOJ 5).