ทนายความ ภาษี ที่ดีที่สุดใน Phuket

1. About ภาษี Law in Phuket, Thailand

Thailand follows a nationwide tax system administered by the Revenue Department (RD) of Thailand. In Phuket, residents and businesses pay national taxes such as personal income tax, corporate income tax, value added tax (VAT), and other duties, alongside any local taxes that may apply. Local authorities in Phuket handle certain property and business-related levies as allowed by Thai law.

For individuals living in Phuket, tax obligations depend on your residency status, income sources, and company ownership. Expatriates with Thai-sourced income or rental income from Phuket properties must file returns with the RD. Local economic activity in Phuket, especially in tourism sectors, can influence how businesses structure their tax planning.

This guide explains common Phuket-specific scenarios, practical steps, and when you should consult a tax attorney or legal counsel. It reflects current Thai tax framework and recent developments affecting Phuket residents and businesses.

2. Why You May Need a Lawyer

• A Phuket business owner plans to register for VAT after surpassing the threshold and wants compliant bookkeeping. A tax lawyer can assess registration timing, invoicing rules, and cross-border transaction implications.

• You are buying beachfront property in Phuket and face transfer taxes, stamp duties, and the Land and Building Tax. A lawyer helps with due diligence, valuation disputes, and tax compliance during the transfer.

• Your Phuket company is selected for a tax audit by the RD. An attorney can prepare the company for inspection, challenge improper assessments, and manage settlement negotiations.

• You earn rental income from Phuket real estate as a resident or non resident. A tax advisor clarifies allowable deductions, filing deadlines, and withholding tax obligations.

• You are restructuring a Phuket business, merging entities, or relocating operations across provinces. A lawyer can ensure tax-efficient structuring and compliance with Thai corporate tax rules.

• You need help interpreting the Land and Building Tax rules applicable to Phuket’s urban and rural zones. A qualified attorney explains valuation schedules and exemptions that may apply locally.

3. Local Laws Overview

Phuket follows national Thai tax laws, but local administration and property rules intersect with tax matters in practice. Here are two to three key laws that govern ภาษี in Phuket, with notes on effective dates and changes.

Value Added Tax (VAT) Act B.E. 2535 and Amendments

VAT is a national levy on goods and services in Thailand, currently set at 7 percent for most transactions. Businesses meeting the threshold must register for VAT with the Revenue Department. Phuket-based merchants and service providers collect VAT on taxable supplies and file periodic VAT returns.

Recent context: Thailand has continued to refine VAT administration and compliance processes, including reporting requirements for large taxpayers and digital filing practices. For details, consult the Revenue Department guidance.

According to the Revenue Department of Thailand, Value Added Tax applies at 7 percent on most goods and services with standard registration and reporting requirements for businesses.

Revenue Department of Thailand

Land and Building Tax Act B.E. 2562 (2019) and Amendments

The Land and Building Tax Act introduced a land and buildings tax regime, replacing or supplementing older property taxes in many cases. The law applies to land and buildings nationwide, with Phuket properties subject to the same valuation and assessment rules. The regime began to take effect in 2020 with phased implementation and ongoing updates from the RD and local authorities.

In Phuket, property tax assessments can involve specific local valuations, exemptions, and payment schedules set by provincial and municipal authorities in line with the national framework.

Thailand's Land and Building Tax regime began phasing in from 2020, with new valuation and payment rules applicable to Phuket properties through local authorities in coordination with the central regime.

Revenue Department of Thailand

Personal Income Tax and Corporate Income Tax under the Revenue Code

Personal income tax for residents and certain non-residents is progressive, with rates applying to Thai-sourced income and certain foreign-sourced income under Thai rules. Corporate income tax generally applies to Thai corporations at standard rates, with exemptions and incentives available for specific activities in Phuket.

Tax planning for Phuket businesses should consider the interplay between personal and corporate tax, allowable deductions, and any sector-specific incentives that may affect cash flow.

4. Frequently Asked Questions

5. Additional Resources

These official resources provide authoritative guidance on ภาษี matters in Phuket and Thailand as a whole.

• Revenue Department of Thailand - Central agency for value added tax, personal income tax, corporate income tax, and tax administration guidance. https://www.rd.go.th

• Phuket Provincial Administrative Organization (Or Bor Jor Phuket) - Local government authority involved in regional administration and related tax matters under national law. https://www.phuket.go.th

• Department of Local Administration - National agency coordinating local governance and tax-related administrative functions. https://www.dla.go.th

Requests for official guidance should reference primary sources from the Revenue Department and local Phuket authorities.

6. Next Steps

1. Define your tax issue and collect all relevant documents, such as contracts, invoices, and receipts from Phuket operations. This establishes your starting point within 1 week.
2. Search for a Phuket-based tax lawyer or legal counsel with experience in Thai VAT, LAND and BUILDING Tax, and real estate transactions. Check credentials and client reviews within 2 weeks.
3. Schedule an initial consultation to outline your goals, expected timelines, and budget. Allow 1-2 weeks to arrange meetings with shortlisted lawyers.
4. Provide all documents to the chosen attorney and request a written engagement letter with scope, fees, and estimated timeline. Expect a 1-3 week drafting and review period.
5. Develop a detailed plan, including filings, deadlines, and potential disputes or audits. Set milestones and regular check-ins over the next 1-3 months.
6. Track progress through the attorney, verify filings with the Revenue Department, and adjust strategy as needed. Expect ongoing communication during the engagement.
7. Review cost structure and confirm fee arrangements, including hourly rates vs fixed fees, to avoid surprises. Complete the process with a formal closing summary after matters conclude.