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.
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.
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:
|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|
|2.||Has at least 5 years experience in accounting and acts as a tax agent of 30 or more taxpayers|
|3.||Is not a financial auditor of a taxpayer of which a person would like to act as a tax agent|
|4.||Is not notified of a suspension or revocation of a tax agent license|
|5.||Has a good compliance history|
|6.||The most recent financial statement showing net asset exceeding net liability|
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.
A licensed tax agent is responsible for the followings:
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.
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).
|1.||T.T.01||Tax Agent Application Form|
|Detail of Branch Office (if applicable) (Attachment to Form T.T.01)|
|2.||T.T.02||List of Current Tax Agent Clients|
|3.||T.T.03||Appointment and Engagement Contract between A Tax Agent and A Client|
|4.||T.T.04||Amendment Form to the List of Current Tax Agent Clients|
|5.||T.T.05||Application for Renewing/Extending the Tax Agent License|
|6.||T.T.06||Application for Tax Agent Replacement License|
Any further inquiry about tax agents, please consult any of the following contacts:
|RD call centre|
|Bureau of Tax Auditing Standards|
|Call: +66 (2) 272 - 9099|
|Fax: +66 (2) 619 - 8250|
|Address:The Revenue Department Head Quarter|
17th Fl. Bureau of Tax Auditing Standards 90 Soi Phaholyothin 7 Phaholyothin Rd. Bangkok 10400