Tax Identification Number Thailand

Tax Identification Number Thailand

If you are not a Thai citizen but are required to pay Thai income tax, one essential thing you need is a Tax Identification Number (TIN). Without one, you are unable to properly pay your taxes and may face prosecution from the government.

This page explains what a TIN is, which foreigners need to have it, and how to get one for yourself if you require it.

What is a Thai TIN or Tax Identification Number Thailand?

TIN stands for Tax Identification Number. It is a unique number assigned to natural and juridical persons for tax collection purposes. It is used by the Revenue Department (RD) to identify taxpayers and track their income and tax liabilities. Organizations and individuals who are payers of income, mostly employers, use it for withholding tax.

The TIN is largely used by companies, non-profit or non-government organizations, and non-Thai citizens who earn income in Thailand. Thai citizens do not need a TIN for their personal income tax, as their assigned national ID number performs the same function.

Who Needs a Thai TIN?

Only those obligated to pay income tax in Thailand need a TIN. You are required to pay Thai income tax if you meet one of the following conditions:

• You are a tax resident of Thailand and earn foreign-sourced income that is brought into Thailand.
• You are not a tax resident of Thailand but earn Thai-sourced income.

A "tax resident" is any foreign citizen who spends 180 days or more out of a calendar year in Thailand. If you meet one of the above conditions, you may be liable to pay Thai income tax, and therefore, will need to apply for a TIN.

Do all Foreigners in Thailand Need a TIN?

Not all foreigners need a TIN. According to the Revenue Code, only people who have assessable income must obtain a TIN. If your income comes from a non-taxable source or it is insufficient to meet the minimum threshold for taxation, you do not need a TIN.

However, if your income is assessable, you must obtain a TIN within 60 days from the date you derive the assessable income if it is from a Thai source. For example, if you work a job at a Thai company for the first time, you must get a TIN within 60 days of receiving your first paycheck.

Meanwhile, foreigners who bring foreign-sourced income into Thailand must get a TIN within 60 days from the date they become a tax resident (i.e. spend 180 days in Thailand). If you are already a tax resident and then bring foreign income into Thailand, you must get a TIN within 60 days of the money arriving in Thailand.

Penalties for Not Having a TIN

Any person who fails to obtain a TIN within the time frame shall be subject to a fine not exceeding 2,000 THB. This fine is in addition to any penalties you might face for failing to file your Thai income tax returns or doing it late past the deadline. The good news is that you only need to apply for a TIN once. After you have your TIN, it stays the same even if you change jobs or cease being a Thai tax resident temporarily.

How to Get a Tax Identification Number Thailand

The government agency that is responsible for issuing Tax Identification Numbers (TINs) is the Thai Revenue Department, AKA the TRD or just RD. To get a TIN, you must submit an application in person to the RD branch office that has jurisdiction over the area where your residence is.

You will need to bring and submit additional documents for the application. These supporting documents include:

1. Valid Passport
2. A valid visa or visa exemption stamp
3. Proof of address – A house registration book or lease/rental agreement accompanied by a copy of the landlord’s ID card
4. Copies of the above

If you work for a Thai company, your employer may assist you with the TIN application, otherwise, you will have to complete this task by yourself. Be aware that if you don’t speak Thai, you will face a language barrier at most offices, especially at RD offices that are not in large cities. If you bring the wrong documents or they are improperly prepared, your application could be rejected, leading to delays which may then incur penalties.

Professional Tax Identification Number Application Services in Thailand

If you want to eliminate this uncertainty, get a TIN quickly, and get a better understanding of your tax obligations, partner with our experienced Thai tax consultants at Siam Legal. We employ tax advisors knowledgeable in both Thai and international tax law, and they are able to acquire a TIN on your behalf. This saves you a trip and minimizes your chances of issues with the RD.

Our process is swift and simple, and we can get your TIN in less than a day in most cases. If you apply during the peak tax season (January to March) you may experience minor delays due to the RD being over capacity.

Applying for a Tax Identification Number Thailand with Siam Legal

1. Contact Siam Legal and schedule a consultation with our tax specialists to discuss your current situation. This meeting will give us (and you) a better idea of your tax obligations, and whether you actually need a TIN or not.
2. Prior to the consultation, we will request some documentation and information regarding your income and residence for our initial review to make the process faster.
3. After you attend the consultation, you will know if you are obligated to pay tax in Thailand and if so, which of your income streams are taxable. You will also know if you are required to have a TIN.
4. If you do need a TIN, we will help you fill out the relevant forms as well as gather and prepare all the documents required for us to apply for it on your behalf.
5. Depending on the time of day and the RD’s caseload, we should be able to get your TIN on the same day of your consultation. You will receive a unique 10-digit number that you must use for all personal income tax filing.

If at that time you require professional assistance with filing your Thai personal income tax return, our tax consultants can provide this as well.

Contact Siam Legal today and get total peace of mind knowing you are in full compliance with Thai tax law and in no danger of legal issues.