TAX certificate
What is a tax certificate? A tax certificate is a document issued by the Director-General of the Revenue Department, the provincial governor, or an authorized agency in Thailand to a foreigner leaving the country. It confirms that the person has either fulfilled their tax obligations or provided sufficient guarantees or securities for any outstanding tax debts.
Who needs a tax certificate?
According to Section 4, Quarter of the Tax Code, a foreigner leaving Thailand is required to apply for a tax certificate within 15 days prior to departure, regardless of whether taxes are owed or not. A foreigner leaving Thailand must submit an application for a tax certificate (Form P.1) along with the necessary documents if:
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They are required to pay taxes or settle tax debts before departing Thailand.
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They are obligated to file a tax return and pay taxes on behalf of a company or legal partnership established under foreign law and operating in Thailand.
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They have taxable income, whether earned in Thailand or not, by working as a public performer in Thailand.
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The term "public performer" includes an actor in a play, film, radio or television personality, singer, musician, professional athlete, or any artist involved in entertainment.
Who does not need a tax certificate?
According to Section 4, Quarter of the Tax Code, a foreigner who is merely passing through Thailand or staying for a total period of no more than 90 days per tax year without earning taxable income in Thailand, or a foreigner as specified by the Director-General with the Minister's approval, is not required to apply for a tax certificate.
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Additionally, the Revenue Department issued a notice on May 7, 1991, from the Director-General, stating that foreigners leaving Thailand do not need to apply for a tax certificate unless they fall into the three cases mentioned above.
There are various types of tax certificate certificates, including:
There are two types of tax certificate certificates: P.3 and P.3.1.
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4.1 P.3 Tax Certificate:
Issued to a foreigner temporarily leaving Thailand. It is valid for a single departure and must be used within 15 days from the date of issuance. If the foreigner does not leave Thailand within the specified period, the tax certificate becomes invalid unless extended before the expiration date. -
4.2 P.3.1 Tax Certificate:
Issued to a foreigner who regularly enters and exits Thailand due to business or professional reasons. It is valid for multiple departures within the period specified on the tax certificate, but not longer than 180 days from the date of issuance. Extension of the P.3.1 form is not possible.
How to apply for a tax certificate:
A foreigner who is required to obtain a tax certificate must submit an application for the tax certificate (Form P.1) along with the following documents:
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Tax Certificate Form P.3
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Passport
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Alien Registration Certificate (if available)
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Residence Certificate (if available)
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Work Permit or Relevant Application (if available)
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Tax Identification Card
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Guarantee Letter (if there are outstanding tax debts or payments) issued by:
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A bank with a guaranteed sum exceeding the tax debt or payment, or at least 50,000 Baht; or
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A person whose securities exceed their tax debts or payments, and whose reputation is acceptable to the Director-General of the Revenue Department, the provincial governor, the authorized representative, or a government official of level 6 or higher.
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Tax Payment Documents for the Last Three Years of the company or legal entity represented by the applicant for the tax certificate, including withholding tax certificates or tax receipts
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Other required evidence as specified by the Director-General of the Revenue Department.
A foreigner who requires a Tax Certificate Form P.3.1 must submit the above-mentioned documents (1-7) along with the following additional evidence:
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Proof of the reasons for regular departures from Thailand related to the foreigner's business or profession.
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Proof that the foreigner's assets in Thailand exceed their tax debts or payments.
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A foreigner applying for a tax certificate is required to submit the application to the following individuals within 15 days prior to their departure from Thailand:
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The Director of the local Revenue Department responsible for the foreigner's residence area, if the foreigner resides in Bangkok or has a residence or office in Bangkok.
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The Provincial Governor at the local Revenue Department, if the foreigner resides in a province outside Bangkok or has a residence or office in a province outside Bangkok.
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The District Chief authorized by the Provincial Governor at the local Revenue Department, if the foreigner resides in a province outside Bangkok or has a residence or office in a province outside Bangkok.
What must an applicant with outstanding tax debts do?
If the applicant for the tax certificate fails to make any payment or only makes a partial payment of their tax debt or obligation after the departure date, they are required to provide a guarantor or guarantee to the Director-General of the Revenue Department, the Provincial Governor, or the authorized agency.
Loss of Tax Certificate
If the tax certificate is lost, the foreigner is obligated to contact the office where the application was submitted to request a replacement. The new tax certificate remains valid only until the expiration date of the previous tax certificate.
Submission of the Tax Certificate
A foreigner leaving Thailand must present the tax certificate to the immigration office on the day of departure.
Penalty
A foreigner who leaves or attempts to leave Thailand without a tax certificate must pay a surcharge of 20% of the tax amount. In addition, they are subject to a fine of up to 1,000 Baht, imprisonment for no more than one month, or both.
For More Information
If you have questions about the tax certificate, please contact the local tax office responsible for the foreigner's area of residence.
Do you have any questions?
We would be happy to answer them during a consultation with our Thai tax advisor.