Thai Person Registering A Business As Sole Proprietor

[keestha]

This question has been raised here before, but using the search function and digging through old threads some as far back as 2005 didn't result in finding a definite answer.

So here it comes:

If a Thai natural person wants to legally start a business as the sole proprietor (so we are not talking about a company limited) at which government office does he/she have to register the business? What documents will have to be submitted in order to register? How high are the government fees that will probably have to be paid? Is there an obligation to do proper bookkeeping and file tax returns? Are there any other legal obligations the person in question should be aware of?

It might be useful to know the business would be a small tourcounter (travel agency). Almost certainly the turnover would be below the threshold above which VAT has to be paid. I am aware of the fact that a travel agency needs a TAT licence.

There must be a lot of guys in here who have financed a business for their Thai wife or girlfriend, and they should be able to answer most of my questions.

Thanks a lot in advance for any useful input.