Summary of Criteria for Registered Exporter of the Revenue Department
(According to Departmental Instruction No. Tor. 597/2545 dated 19 December B.E. 2545)
Exporter who will be considered as Registered Exporter must have the following qualifications:
- Must be a juristic company or partnership or an individual who is a VAT registered
- Must have carried on business not less than 12 months and have ratio of goods exported abroad not less than 50% of total sales in the last 12 months prior to submitting the Registered 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 Registered Exporter Application Form for a limited company or partnership
- 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. Thai Chamber of Commerce, Provincial Chamber of Commerce etc. and such association (s) or organization (s) can verify the credibility and reliability of the company's financial status
Exporter who will be approved as Registered Exporter must follow 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.
- In case an exporter is a juristic company or partnership, the Certified Public Accountant or Tax Auditor, who will verify and certify financial statement for the accounting period in which the company submits the Registered 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 30 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 60 days from the date of filing the return.
Exception In case there is a clear evidence or information that the Registered 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 Registered Exporter the reasons for not being able to give refund within the designated period.
However, the mentioned privileges are valid for 2 years from the tax month in which
the exporter is approved to be Registered Exporter.
Submit the Registered Exporter Application Form (SorTor. 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 Branch 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 "Registered Exporter"
|Approval Process |
- Bureau of Large Business Tax Administration or Area Revenue Office, depending on the case, will verify the credibility of the exporter who submits the Registered Exporter Application Form. Then the opinion will be sent to the Registered Exporter Classification Committee to review and send to the Director of Bureau of Large Business Tax Administration or the Director of Area Revenue Office for approval.
- Bureau of Large Business Tax Administration or Area Revenue Office, depending on the case, will notify the result to the exporter.
For Additional Information
Please contact : Bureau of Large Business Tax Administration and Area Revenue Office or directly contact Bureau of Tax Supervision and Audit Standards (18th Floor), Revenue Department, tel : 0-2272-8830, 0-2272-8924, 0-2272-8551 and 0-2617-3549 everyday during office hours.
Last update :
Thursday, March 20, 2014