I was working for a Thai company and recently resigned. Do I have to file an Annual Income Tax Return before leaving the country? I heard contradicting information so far, someone telling me the company would do it for you as they already kept part of the monthly salary for income tax.

In case I have to file Annual Income Tax Return:

- When do I have to do it?

- Is there any information available how to do it or do I have to engage an expensive accountant for that?

- What can happen if I fail to do it?

Termination of residence

Are there any tax compliance requirements when leaving Thailand?

Tax returns must be filed. The only special formalities relating to the termination of residence relate to the individual having to obtain a tax clearance certificate in the following circumstances:

• aliens who are liable to pay or remit tax which is due or overdue at the time of departure
  
• aliens who are liable to pay tax on behalf of foreign companies doing business in Thailand
  
• aliens who receive income from being public entertainers in Thailand.
  

What if the assignee comes back for a trip after residency has terminated?

Provided assignees no longer work for Thailand, there should be no tax and immigration issues.

Communication between immigration and taxation authorities

Do the immigration authorities in Thailand provide information to the local taxation authorities regarding when a person enters or leaves Thailand?

No. (The immigration authorities will provide information to local taxation authorities upon request only.)

Filing requirements

Will an assignee have a filing requirement in the host country after they leave the country and repatriate?

Filing a tax return for the year of departure is still required. The tax return shall be filed after December but before March of the following year.

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Visit the revenue department's website www.rd.go.th. Click English. You will get most of the information you need (forms to complete, translations, etc.)

What can happen if you fail to file a return?

Probably nothing if you don't plan to ever come and work in Thailand again.

Thanks, good info! So I guess I better file an Annual Tax Return if I want to come back to Thailand for vacation again ;-)

A few questions:

1. I will be going back home before December, but it is mentioned that you have to file Tax Return between January-March 2013. How can I do it?
   
2. Where can I find the tax rates to fill out these forms, or the tax calculator that is mentioned?
   
3. Which is the correct form, "Personal Income Tax Return for taxpayers with Income from Employment under Section 40 (1) of the Revenue Code Only" (PD91) or "Personal Income Tax Return for Taxpayers with Income in General Cases" (PND90)?
   
4. Are there any allowances for e.g. education in case I do not have any supporting documents (in my home country, for example, there exists an allowance for education if you do not submit supporting documents that show that you spend more on education)?
   
5. In general, what supporting documents have to be submitted?
   

One of the great things about the Thai tax system is that it is pretty simple.

Odds are, you'll be owed a tax return of some sort, so it is in your interests to file one. Now, here is the good bit, if you go to the Tax office their staff there will often just do the return for you while you wait and process the refund/tax you owe.

Now, I am not sure early returns are possible, but it is always worth going there to explain your circumstances and seeing what they say. If they say it is possible to do an early return, they might do it then and there for you.

At worse, they may ask you to assign proxy to handle your affairs after 1 Jan 2013, whether that be a person you trust, or a tax agent. But my guess is a local tax agent won't be expensive at all. You just have to ask around.

All the best.

Edited November 6, 201213 yr by samran

You could do it online, the revenue department have such an application.