TIN’s  required support documents for Non Employment,  self employed, Freelancer.

1. Copy of Passport
2. Must sign application form in Thailand
3. Address – Rental agreement, if buying provide purchase agreement.
4. Address – Consent letter from the House or Building owner.
5. Address – House book registration
6. Address – ID card of house owner.
7. **Stay in Thailand for 180 days or more is required to prove copy of Passport and summarize of date in Thailand.
8. *** at Pattaya and Phuket will request further docs such as Statement of Income, Bank book or Resident Certificate from Immigration Bureau ( “Receipt of Notification” issued by Immigration Bureau).

<< We can confirm the required document after we can talk with tax officer at the tax district >>

Case of need our support for:

• item No. 3, 4, 5  and 6, we have “Registered Address Servoce” with the fee of Baht 12,000 per year.
• item No.7 we can find the solution if you stay in Thailand lower than 180 days.

Pleae full fill into this Enquiry Form (download click here).

And send back to us at: bkk@panwa.co.th or whatsapp : +66.81.919.6225   (Mr.Tana Sipa).

Q1:  I have my own condo/household registration book and recently paid building/land tax if that helps (don’t know if this means I already have tax id?)

Panwa:  Land and Building Tax is not a Personal Income Tax (PIT), this tax was collected by District Office in each area (it’s not the Revenue Department) so when you have income from Thailand (as Source Rule) or stay in Thailand reach 180 days as Residence Rule you have to apply TIN for your tax return (PIT) filing.

Q2: I will spend time in Thailand that will do 180 likely by November/ December. Do I apply TIN now or do I have to wait?

Panwa: Yes, you can apply now or later before filing tax return.

Q3: YOU: Do I need to become Thai tax resident to get TIN or can I just get TIN without it?

Panwa: Tax Identification Number (TIN) in required not only stay in Thailand for 180 days (Residence Rule) but also have to apply TIN when you have income from / generate from Thailand follow the Source Rule.

Q4: Since I am not earning / employed currently, I will have zero thai income but I have dividend income from UK – do I still have to do annual tax return? Do you help with that? If so how much? I assume I will be liable to zero Thai tax?

Panwa: Despite you have zero income or not earning from Thailand (Source Rule) when you stay reach 180 days a year you will be Thai tax payer (must have TIN) so you have liability to file tax return and Panwa also can support you for filing and tax return for personal income tax (PIT). 

Q5: If I become Thai tax resident I do not pay tax on income earned outside Thailand correct?

Panwa: If you become under Residence Rule or stay in Thailand 180 days a year and bring that income to Thailand in the same calendar year you must pay tax by filing tax return in Thailand too.

Q6: How long will the process to apply TIN take?

Panwa: If documents is completed step of applying will be finished within 1 working day.

Q7: Once have TIN number will I have to file the annual tax return? If so, can you help and how much is the annual fee?

Panwa: Yes, we can serve you for annual tax return and our service is Baht 10,000.

Q8: I don’t have an income in Thailand therefore do I declare zero every year or is it best to show some income?

Panwa: You have to declare based on income generate in this calendar year and bring to Thailand during this period. Bring is mean bring money, withdraw or spend via credit card and other that you spend money during stay in Thailand.

Q9: I believe that you would need to see my original passport with visas? In the first instance, I want to obtain a Thai TIN – please confirm cost, so that my Thai TIN could be available several days later.

• Panwa: Yes, we need your original passport and for the cost are consisted as below:
  Service fee for registration of TIN in Bangkok area is Baht 10,000.
• Our registered address service for application of TIN is Baht 12,000 per year, all documents related to the address will be provided by us such as copy of Blue Book, Consent letter signed by owner and personal document of owner.

Government fee is Baht 10.

*** Timeline, we can finish within 3 working days until you will obtain Tax ID card (yellow card).

Q10: How much minimum income that I have to file tax return in Thailand? And how much your service for file personal tax return?

Panwa: Please be informed that Personal Income came from Salary of exceeding Baht 120,000 per year or came from other kinds exceeding Baht 60,000 per years are subjuct to PIT (personal income tax) and its filing in Thailand.

For future reference, if need our service for fill up the tax return (PIT) and its filing is Baht 10,000.

Q11: My bank in Singapore is asking me to fill a document stating my residency and providing a Thai TIN which I do not have. In fact I did not know what was a TIN and they are insisting that I shall provide that information.

Panwa: TIN is a Tax Identification Number that currently all banks will ask when you transfer income to another country to ensure that your PIT will be paid in that country, thats why they ask you for TIN’s details but for some banks still further ask for a copy of TIN with authenticated by trustable person ( Notary Lawyer, Accountant, CPA).

If you need we can serve to apply TIN with its autentication (certification).

Q12:  As I have no income generated from Thailand, is a TIN mandatory or are there some exemptions.

Panwa: As long as you stay lower than 180 days a year, you no need to pay tax in Thailand (based on Residence Rule) and you don’t have income from Thailand so you also no need to pay tax in Thailand (based on source rule).

But under a new rule of the Tax Authority that just announced on September 15, 2023. Your income that brought to Thailand during the year may subject to your PIT (Personal Income Tax) in Thailand.

This rule will be enforced for next year 2024 and the Tax Office will announce related rules later for their practice.

Q13: Once have TIN number, will I have to file the annual tax return? If so, can you help and how much is the annual fee?

PANWA: Please note that after you have TIN number you have to file the annual tax (personal income tax), which we can also assist and our starting fee is Baht 10,700 (included vat7%) per year and it depends on the income and we have to check the document too.

Q14: I don’t have an income in Thailand therefore do I declare zero every year or is it best to show some income?

Panwa: First you should understand the meaning of this personal income tax for foreigners, “Income” for filing such personal income tax needs to have income earned in that year and brought into Thailand in the same year, or you have “Salary” and are working in Thailand with a work permit. This way, you could file your personal income tax of that year.

• The Thai Revenue Department issued Departmental Instruction No. Por 161/2566 last 15th September 2023 as criterion to guide tax officers in establishing the personal income tax implications for foreign-sourced income brought into Thailand by Thai tax residents.
• And on 20 November 2023, the Thai Revenue Department issued Department Instruction No. Por 162/2566, to postpone for the personal tax implication for foreign-sourced income bring into Thaialnd by Thai tax residents that not force for income before January 1, 2024 (2567).

That means this instruction will apply for income that will be generated start Jan 1, 2024 to file tax within March 31, 2025.

Q15: How much minimum income that I have to file the annual tax return in Thailand?

Panwa: If that income is not salary then the income lower than Baht 60,000 per year dont need to file personal income tax return and salary is lower than Baht120,000 there is no need too.

Q16: I have my own condo/household registration book and recently paid building/land tax if that helps (don’t know if this means I already have tax id?)

Panwa: Building and Land tax is not Personal Inocme Tax, this tax was collected by District Office in each area (it’s not the Revenue Department).

Q17: I currently have spent around 130 days this calendar year (from Jan 2023 so far) and will do 180 likely by November/ December. Do I apply TIN now or do I have to wait?

Panwa: Yes, you can apply and also wait until reach.

Q18: Do I need to become Thai tax resident to get TIN or can I just get TIN without it?

Panwa: Source Rule and Residence Rule is related to Thai TIN, your case you don’t have income from Thailand but you will become Residence Rule so you have to apply Thai TIN.

Q19: Since I am not earning / employed currently, I will have zero thai income – do I still have to do annual tax return? Do you help with that? If so how much? I assume I will be liable to zero thai tax?

Panwa: Despite you have zero income or not earning from Thailand (Source Rule) but when you stay reach 180 days a year you will be Thai tax payer (must have TIN) so you have liability to file tax return and Panwa also can support you for filing tax return for personal income tax (PIT).

Q20: If I become Thai tax resident I do not pay tax on income earned outside Thailand correct?

Panwa: If you become under Residence Rule or stay in Thailand 180 days a year and bring that income to Thailand in the same calendar year you mush pay tax by filing tax return in Thailand too.

Q22: Possible assessable income: income from letting of property that I’ve owned one condo in Bankgok.

Panwa: Yes, you can delare your assessable income from letting of property, but step of applying TIN you may have to prove that Rental Agreement. Anyway we recommend step of applying you should declare interest income or dividend income.

Q23A: If a TIN is issued to a non-resident, but there is no assessable income to declare within the tax year, does a tax return need to be filed anyway? or once issued, can the TIN be utilized just only when required?

Panwa: Normally a non-resident must pay tax based on kind of income,

• income came from Salary must start at Baht 120,000 per year,
• income came from other kids must start at Baht 60,000 per year.

Q23B: Is there a rule that I must do a tax return (filing) if I do not have to pay tax, because my income is tax free under consideration of all allowances?

Panwa: You have to file a tax return (personal Income Tax) if your salary reaches Baht 120,000 per year or other kind if income reaches Baht 60,000, allowance is not a criteria for filing.

Q24: If I have the Identification card that is issued for the people who do not have Thai nationality (pink card) so that means I already have the Tax ID number right?

Panwa: Please note that the identification card of people who do not have Thai nationality or pink card issued by the Department of Provincial Administration. It is an identification card issued in accordance with the regulations of the Central Registration Office. To allow people without nationality, such as aliens, who are allowed to stay in the Kingdom temporarily according to immigration law. This document is used to show your identity while staying in Thailand only which it’s not related to Tax ID number, in case you need the tax id number you must apply with the Revenue department again.

Q25: I am Thai and will get some income from company registered in Canada, how I get the TIN number.

Panwa: For Thai citizen and have Thai ID card so your ID number is a TIN nunber, it’s 13 digits.

Q26:My husband and I have been living in Thailand since June 1st, 2022. As both of ua is a former bank officer, our pension are transferred to our account in a German bank. We live here with our Visa card, so our income does not appear on our Bangkok Bank account. Our question relates to the country in which we ultimately have to pay taxes. Our tax advisor in German said she would then want to deregister us from the tax office at the beginning of February at the latest. In order to make the right decision, we kindly ask you to give us a clear statement. We thank you very much in advance for your efforts.

Panwa: ou must start to apply TIN (Tax ID) in Thailand first.  We can serve for this applying and also for tax filing of ever year.

Basically you must pay tax based on your income that brought to Thailand, your case the amount from “Credit Card” that you withdraw or amount that you had spent during stay in Thailand (only the portion that came form your pension). For your case, you can start to apply TIN then and start to pay tax from year 2022 or start from year 2023 is fine. Anyway Tax Authority Thailand may issue some rule during this year for it’s criteria of tax filing.

Q27: I am Canadian but live in Thailand. I am going to open a new bank account in Canada and then I need a 13-digit tax identification number. (TIN) . Or a confirmation from the tax authorities in Thailand that I do not pay tax.

Panwa: Tax Authority here in Thailand can’t issue the confirmation letter or any certificate for non tax payer who don’t have TIN in Thailand. Anyway we have experience to serve one customer that issued by Thai Certified Public Accountant (CPA). if you are interested please let me know and you can learn roughly via this website: https://www.companythailand.net/tax-certification-service/

Anyway if you prefer to apply TIN, we also can serve but you have to give us the information as much as you can by fill up the form (on requirements above) then we can issue the quotation with timeline. Enquiry Form is attached.

Q28: Can I apply Tax ID Number without having a work permit and I am a non-residence or stay in Thailand lower than 180 days?

A: Kindly note that if you don’t work in Thailand and also need to apply Tax ID Number, it will have the conditions as following;
1. You must stay in Thailand over than 180 days.
2. You need to bring the income to Thailand.
3. You must have the address in Thailand.

Moreover, if you do not have the qualification as above, we can help to negotiate with the tax officer to find the way out and you can get the Tax ID Number.

Q29. I have been worked in Thailand 10 years ago and I thought that the company applied the tax ID number for me already but I don’t have such document with me and now l resigns from that company already which I cannot remember my tax ID number Thus, can you help me to check for this matter?

Panwa: Let’s you start with our package SA1 (secretary and assistant) service with fee of Baht 1,800 for 2 hrs assistance first, due to we have to check with Tax Authority Office that we have connection with, if you have been worked here and ever had a TIN before we belive that is available, later we can propose you the service for option of re-issue a TIN (replacement) card and of course this SA1 (Baht 1,800) will be off-set with the later charging.

In order to start to check your available TIN, please provide us for;

1. Your passport number
2. Your full name as stated on your passport
3. Your date of birth
4. Your name in Thai language.

Click here for package SA1 ( 2 hrs assistant)

Q30: YOU: Is there any possibility to have issued a TIN number with 10 digits for private individuals? Is the format for legal entities of 13 digits?

Panwa: The Director of Revenue Department had announced on dated Jan 11, 2012 (refer Annoucement No. 3/2555) to force Tax Payer (Individual and Juristic person) to use TIN of 13 digits (replace 10 digits) effective since February 1, 2012.

Refer to.

https://www.rd.go.th/31768.html
https://www.rd.go.th/31768.html

Q31: My questions are whether it is possible to get a Thai tax ID even if I don’t have any rental income for now (but might in future)?

Panwa: Yes, you are eligible to apply for Tax ID number in Thailand even though you don’t have any income now, but in this case you have to prove that you have stay longer 180 days a year and having address in Thailand.

** Case of you reside lower 180 days and/or don’t have address (with Rental agreement + consent letter + Registration book) in Thailand we are also can serve too but we have to discuss case by case.

Q32: Would I need to be physically present in Bangkok?

Panwa: Yes, you have to signa and prove your passport in Thailand.

Q33: I just wanted to know whether the tax number for someone staying less than 180 days in Thailand is similar to that for tax residents?

Panwa: Yes, it’s same tax id number.

Normally foreinger can apply the Tax ID number in Thailand when they reside for more than 180 days or become a Resident – as Resident Rule.

Anyway in case of lower than 180 days but they have income generated from source in Thailand  – as Source Rule, they also can apply Tax ID number too (the criteria may be different in each Tax District).

Anyway If someone (your friend) need to apply TIN for the case of lower than 180 days we are happy to serve your friend too.

Q34: I am in Phuket and need Tax ID number for filing tax return this year in Thailand, actually stay here over 180 days a year but the owner of our address is not allowed by owner for this, so if possible to use address in Bangkok to declare tax even I am residing in apartment in Phuket.

Panwa: Yes, you can use our address in Bangkok then you stay in Phuket and file tax return there or via online. I understood on the owner’s issue that they don’t like to involve on tax issue.

Our service fee for an address is Baht 12,000 per year.

Q35: What does it cost to get a Thai TIN without having been resident in Thailand for at least 180 days, please?

Panwa: And depend on most of Tax Authority District also require for staying 180 days a year, If you have an exact address (District) we can discuss with the officer in your District first then confirm to you;

• If they allow there is no charge but before starting to discuss with the officer you must pay some advance that this advance will be off-set or being part of the service fee.
• If not be allowed or you don’t have an address we can provide our address in some District that allow to apply TIN despite you stay lower than 180 days a year but we have extra charge as below:
  • Our address for TIN application and mailing support only relate to Personal Income Tax and TIN purposes, is Baht 12,000 per year.
  • For lower than 180 days, to apply in our district is charged Baht 3,000.