Tax Audit

The Revenue Department performs tax audits of companies doing business in Thailand.  The tax audit can be random, but more often is a result of a company claiming a tax refund.  The Revenue Department will look at all areas of taxation in performing their audit including corporate income tax, withholding taxes, VAT and stamp duty.  

The tax audit does not usually include an inspection of the company's business premises.  Instead, the Revenue Department will summons you to their office and request a company to provide specific tax, accounting and contract documents.  The Revenue Department will review the information and documents provided over a period of weeks or months.  

Often the Revenue Department will summons the company management to their office to answer questions.  The Revenue Department will then notify the company of their assessment and ordering the company to take action or pay tax.  If the company does not agree with the assessment of the Revenue Department, they can appeal the decision.  

The Revenue Department is not aggressive in nature and can often be negotiated with to reduce tax liabilities, fines and penalties.  It is very important to have an experienced and knowledgable tax consultant during a tax audit to help answer and negotiate with the Revenue Department.        

Our Revenue Department audit service includes the following:

• Advising on tax audit issues including claiming refunds, document retention, penalties, fines 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.
• Correspondence by email, telephone and in person meetings when necessary.