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Tax Agent



Tax Agent



            In this section, you will learn about the definition, roles and responsibilities of a tax agent of the Revenue Department and how to register as one. For full details, please refer to the Notification of the Revenue Department.

            1  Who is a Tax Agent?

            2  Who Can Be a Tax Agent?

            3  How to Apply to be a Tax Agent?

            4  Roles and Responsibilities of a Tax Agent

            5  How to Renew a Tax Agent License

            6  How to Get a Replaced Tax Agent License

            7  List of All Tax Agent Electronic Forms

            8  Contact Us


1. WHO IS A TAX AGENT?


            A tax agent is a person representing taxpayers to file online tax returns, pay the tax due (if any) at the time of filing, or perform any other duties as prescribed by law.


2. WHO CAN BE A TAX AGENT?


A tax agent can be an individual or a juristic person registered under the Thai law that meets the criteria of a "tax agent" under the Notification of the Revenue Department summarised as follows:

  Criteria Individual Juristic person
1. Meets the definition of a bookkeeper under the Accounting Act, B.E. 2543 (A.D. 2000) and passes Thai tax law training courses as prescribed by law True True
2. Has at least 5 years experience in accounting and acts as a tax agent of 30 or more taxpayers True True
3. Is not a financial auditor of a taxpayer of which a person would like to act as a tax agent True True
4. Is not notified of a suspension or revocation of a tax agent license True True
5. Has a good compliance history True True
6. The most recent financial statement showing net asset exceeding net liability   True


3. HOW TO APPLY TO BE A TAX AGENT



            Any individual or juristic person that is eligible to be a tax agent can complete an electronic application form (T.T.01) and a list of current tax agent clients (T.T.02). The Revenue Department shall issue a successful applicant a tax agent license valid for two years since the date of issuance.

            Any taxpayer willing to engage a licensed tax agent shall make an electronic appointment and engagement contract (T.T.03), which contains basic principles, agreements between a taxpayer and a tax agent, responsibilities of each party, and authorisation to act on a clients behalf. A taxpayer can only engage one licensed tax agent.

            The figure below illustrates the application of a tax agent and engagement procedures.

            Tax Agent Flow

4. ROLES AND RESPONSIBILITIES OF A TAX AGENT



            A licensed tax agent is responsible for the followings:

  1. Prepare tax returns and file them online at the Revenue Department official website - www.rd.go.th with a tax agents username and password;
  2. Pay the tax due (if any) through electronic payments or Pay at Post;
  3. Submit an electronic amendment form to the list of current tax agent clients (T.T.04) within 15 days since any change in the list is occurred, i.e. getting a new client or removing a client;
  4. Update any changes in the registration information of a tax agent to the Revenue Department, e.g. office address, new branches, registered capital, paid up capital or any other similar changes;
  5. Enroll in tax seminars, workshops or training courses as specified in the law.


5. HOW TO RENEW A TAX AGENT LICENSE



            A tax agent license must be renewed every two years within two months before the license will be expired (T.T.05). At the time of the renewal, a tax agent must maintain a list of current tax agent clients of 30 or more taxpayers. If the normal deadline of renewal could not be met, a tax agent must apply for an extension (T.T.05) and complete the renewal process within 2 months since approval. Otherwise, the license will be officially expired.


6. HOW TO GET A REPLACED TAX AGENT LICENSE



            In case that a license is lost, stolen, defaced or destroyed, a tax agent can request a replaced one using an electronic form (T.T.06).


7. LIST OF ALL TAX AGENT ELECTRONIC FORMS



    Form Download
1. T.T.01 Tax Agent Application Form Download
    Detail of Branch Office (if applicable) (Attachment to Form T.T.01) Download
2. T.T.02 List of Current Tax Agent Clients Download
3. T.T.03 Appointment and Engagement Contract between A Tax Agent and A Client Download
4. T.T.04 Amendment Form to the List of Current Tax Agent Clients Download
5. T.T.05 Application for Renewing/Extending the Tax Agent License Download
6. T.T.06 Application for Tax Agent Replacement License Download


8. CONTACT US



            Any further inquiry about tax agents, please consult any of the following contacts:

 
  RD call centre
  RD call centre Phone 1161
    Bureau of Tax Auditing Standards
  Bureau of Tax Auditing Standards Phone Call: +66 (2) 272 9099
  Fax Fax: +66 (2) 619 8250
  Email email: morbor@rd.go.th
  The Revenue Department Head Quarter Address Address:The Revenue Department Head Quarter
    17th Fl. Bureau of Tax Auditing Standards
    90 Soi Phaholyothin 7
    Phaholyothin Rd.
    Bangkok 10400
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Last update : Tuesday, September 17, 2013
Navigator : Other TAX >Tax Agent    

 
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