‘How to Apply for a Tax Identification Number in Thailand’ provides detailed information for expats in Thailand. It explains the purpose of Tax ID numbers and the process for applying for a TIN following the tax changes that came into effect in January 2024. For expats who want to avoid the hassle of dealing directly with the Revenue Department, Expat Tax Thailand offers an easy online process for obtaining a Tai ID Number on your behalf. You can find out details of our service here.
TL;DR Key Takeaways – Applying for a Thailand Expat Tax Identification Number (TIN)
- TIN Requirement for Expats:
From January 1, 2024, expatriates in Thailand will need a Tax Identification Number (TIN) due to new tax regulations on foreign-sourced income. - TIN Role and Global Context:
TINs are unique identifiers for tax purposes, aligning with global standards like the OECD’s Common Reporting Standard to facilitate transparent financial information exchange. - Eligibility Criteria:
Expatriates need a TIN if they are Thai tax residents (residing in Thailand for 180 days or more) and have assessable income in Thailand. - Application Process:
To apply for a TIN, expatriates must complete Form L.P. 10.1 and provide a valid passport, visa, and proof of address at their local tax office.
What is a Tax Identification Number in Thailand?
Tax Identification Numbers (TINs) are critical components of modern financial systems, serving as unique identifiers for tax purposes. Internationally, TINs are used to facilitate the management and tracking of tax-related activities, particularly in cross-border contexts.
The Common Reporting Standard (CRS), developed by the Organisation for Economic Co-operation and Development (OECD) in 2014, marked a significant step in the standardising tax information exchange. It was influenced by the U.S. Foreign Account Tax Compliance Act (FATCA) and built on the Convention on Mutual Administrative Assistance in Tax Matters. Not only does the CRS aim to combat tax evasion, but it also fosters transparent financial account information exchange globally
Subsequently, in May 2014, 47 countries, including all OECD countries and major economies like Argentina, Brazil, and China, agreed to adopt this standard. By September 2014, the G-20 major economies had issued a CRS implementation plan.
Thailand became the 95th country to sign the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MAA) on 9th December 2022. On 15th August 2023, a Thailand Ministerial Regulation was published in the Royal Gazette. This enactment brought into effect the Automatic Exchange of Information Common Reporting Standard laws.
In light of these developments, expatriates in Thailand will now need to apply for a TIN. The TIN in Thailand not only aligns with the CRS but also helps fulfil the country’s commitment to global tax transparency and combating tax evasion. This has made it essential for expatriates engaging in financial activities within Thailand to obtain a TIN, ensuring compliance with both local and international tax laws.
Do expats need a Tax Identification Number (TIN)?
These three questions will help you determine whether you require a TIN.
Do you have a Thai Personal Identification Number (PIN)
A PIN is a 13-digit number issued to all Thai citizens. Thais can use their PIN as an alternative to a TIN. Except in rare circumstances this will not apply to expats.
Are you a Thai Tax Resident?
Taxpayers are classified into resident and non-resident. You are classified as a resident if you reside in Thailand for a period or periods aggregating 180 days or more in any tax year. In Thailand the tax year follows the calendar year.
Do you have Assessable Income?
Income liable for personal income tax is termed ‘assessable income’.
Assessable Income in Thailand includes:
- Income from Employment: This includes salary, wage, per diem, bonus, pension, house rent allowance, the value of rent-free residence provided by an employer, and any other benefit derived from employment.
- Income from Work Performance:This encompasses fees, commissions, subsidies, gratuities, bonuses and other benefits derived from a post or performance of work.
- Fees and Annuities:Income from goodwill, copyrights or any other rights, annuities and annual payments derived from wills, juristic acts, or court decisions.
- Income from Financial Instruments: This includes interest on bonds, deposits, debentures, loans, dividends, and gains from financial institutions or companies.
- Other Financial Gains:These include bonuses to shareholders, changes in capital holdings of a company, and gains from the amalgamation, acquisition, or dissolution of a company or partnership.
- Income from Property and Contracts:Rent from property, gains from the breach of hire-purchase or instalment sale contracts.
- Income from Liberal Professions:This covers professions like law, medicine, engineering, architecture, accounting, and fine arts.
If you receive or remit assessable income in Thailand and reside in Thailand for 180 days or more, you need a Tax Identification Number (TIN).
How to Apply for a Tax Identification Number (TIN) in Thailand
In Thailand, the Revenue Department issues Tax Identification Numbers (TINs).
Application Form
To apply for a TIN, expats will need to complete Form L.P. 10.1.
Supporting Documents
- Valid Passport with a valid visa or visa exemption
- Proof of address – A house registration book, lease or rental agreement accompanied by a copy of the landlord’s ID card.
- Copies of the above
Where to Apply
Once the documents are assembled, expats should apply for their TIN at their local tax office. Many foreigners have reported language issues at some offices, so if you are going to tackle applying yourself and cannot speak Thai, it might be useful to take along a friend who can assist you.
Thailand Expat Tax Identification Number Guidance and Support
Navigating Thailand’s bureaucracy can be confusing and complex for expats. The tax system and the nuances of obtaining a Tax Identification Number (TIN) can be daunting. This is especially true as it will be a first-time experience for thousands of expats. If you’re seeking clarity and peace of mind in this intricate process, we are here to help.
Our Online TIN Application Service makes the process effortless. Simply fill out our form, send your documents via email, and we’ll take care of everything for you. It’s quick, easy, and hassle-free. Start your application today!
