Summary of Criteria for Good Exporter of the Revenue Department
(According to Departmental Instructions No. Tor. 596/2545 dated 19 December B.E. 2545)
1. General Exporter
- Must be a limited company or public company who is a VAT registered
- Must have paid-up capital from 10 million Baht up
- Must have ratio of goods exported abroad not less than 70% of total sales in the last 12 months prior to submitting the Good Exporter Application Form and have proof of bringing foreign currency into Thailand or a proof that shows the transaction has been set-off
- Must have stability and continuity in operations and have ownership rights in immovable property e.g. land, building, factory, and etc.
- Must have net assets exceed net debt for the last accounting period prior to submitting the Good Exporter Application Form
- Must have good tax history, have paid taxes according to the real business situation, and have never avoid paying taxes
- Must be a member of commercial association (s) or private organization (s) e.g. Federation of Thai Industries, Thai Chamber of Commerce and etc. and such association (s) or organization (s) can verify the credibility and reliability of the company's financial status
2. Exporter with Customs Department's Gold Card
- Must be a limited company or public company who is a VAT registered and an exporter with Customs Department's Gold Card
- Must have ratio of goods exported abroad from 50% of total sales in the last 12 months prior to submitting the Good Exporter Application Form and have proof of bringing foreign currency into Thailand or a proof that shows the transaction has been set-off
- Must have the same qualifications as (4) - (7) in "General Exporter
Exporter who will be considered as Good Exporter must meet the following conditions:
- The exporter has VAT refund directly deposited into the bank account.
- If possessing branch office (s), the exporter must be authorized to file tax return and pay VAT in consolidation.
- The Certified Public Accountant, who will certify financial statement for the accounting period in which the company submits the Good Exporter Application Form, must be appointed by consent of the shareholders meeting and must follow the conditions in Section 3 septem of the Thai Revenue Code. The exporter must submit CPA's name and registration number, CPA office's name, an accountant's name and accounting office's name.
- In case of filing a VAT return via Internet, the exporter will receive VAT refund within 15 days from the date of filing the return.
- In case of filing a VAT return at Area Revenue Branch Office, the exporter will receive VAT refund within 45 days from the date of filing the return.
Exception In case there is a clear evidence or information that the Good Exporter has incorrectly filed the VAT return, and the Revenue Department considers there should be an audit before giving the refund, the Revenue Department will notify the Good Exporter the reasons for not being able to give refund within the designated period.
However, the mentioned privileges is valid for 2 years from the tax month in which the Director-General has approved the application. For exporter who had been approved to be Good Exporter prior to the effective of Departmental Instructions No. Tor. 596/2545 dated 19 December B.E. 2545 and the privilege period has not expired, the exporter may continue to receive the privileges until the expiration date.
Submit the Good Exporter Application Form (SorDor.1) with required documents to the following offices:
- A company under supervision of Bureau of Large Business Tax Administration can submit the application at Planning and Evaluation Division of the Bureau of Large Business Tax Administration.
- Other companies can submit the application at Area Revenue Office.
(1) In case the establishment, which is responsible for filing VAT return, is located in the jurisdiction of Area Revenue Office within Bangkok area, an exporter must submit the application at Withholding Tax and Refunds Sub-division.
(2) In case the establishment, which is responsible for filing VAT return, is located in the jurisdiction of Area Revenue Office outside Bangkok area, an exporter must submit the application at Tax Processing and Refunds Sub-division
In case the exporter's privileges are going to expire due to the completion of 2 years period, the exporter must submit a new application more than 3 months before the privileges expired if the exporter wishes to remain as "Good Exporter"
|Approval Process |
- Bureau of Large Business Tax Administration or Area Revenue Office verifies the credibility of the exporter and sends in an opinion to the Revenue Department.
- The Good Exporter Classification Committee of the Revenue Department sendsin the Committee's opinion to the Director-General of the Revenue Department for approval.
- Bureau of Large Business Tax Administration of Area Revenue Office notifies the result to the exporter.
For Additional Information
Please contact : Bureau of Large Business Tax Administration or Area Revenue Office or directly contact Bureau of Tax Supervision and Audit Standards (18th Floor), Revenue Department, tel : 0 - 2272 -8035, 0-2272-8924, 0-2272-8551 and 0-2617-3549 during office hours.
Last update :
Thursday, March 20, 2014