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Three Focused Advisory Services

Chai Compass concentrates on the three areas of Thai tax advisory where specialist knowledge creates the most meaningful difference for clients — personal tax, corporate structuring, and audit proceedings.

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Methodology

How We Approach Every Engagement

Regardless of the service type, every engagement follows the same structured process. This consistency is what allows us to deliver documented, defensible advisory rather than informal opinions.

01

Fact Gathering

We begin with a structured review of your circumstances — documentation, prior filings, entity structure, and the specific question at hand.

02

Legal Analysis

We apply the relevant Revenue Code provisions, administrative directives, and treaty articles to your facts — with current references, not generalised principles.

03

Documentation

Our findings and recommendations are prepared in writing with statutory references, alternative scenarios where relevant, and a clear statement of the position taken.

04

Communication

We walk through the deliverable with you, answer questions, and confirm that the analysis is fully understood before you act on it.

Personal income tax advisory
Service 01
฿7,800
Personal Advisory

Personal Income Tax Advisory

Consultation on personal tax obligations under Thailand's Revenue Code — covering residency status determination, assessable income categorisation, deduction and allowance optimisation, and withholding tax reconciliation. Applicable to both Thai nationals and expatriates with Thailand-sourced or remitted income.

The service includes preparation guidance for the PND.91 annual filing and a review of double taxation treaty applicability for foreign-sourced income where relevant.

What the Engagement Covers

Residency classification under the 180-day rule
Assessable vs. excluded income determination
Personal allowances and deduction review
Withholding tax credit reconciliation
PND.91 filing preparation guidance
DTA treaty applicability assessment

Typical Timeline

5–7 working days from receipt of complete documentation.

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Corporate Advisory

Corporate Tax Structuring

Design of tax-considerate corporate structures addressing Corporate Income Tax, Value Added Tax, Specific Business Tax, and withholding tax implications of inter-company and cross-border transactions. Includes transfer pricing documentation guidance, BOI tax privilege utilisation review, and Regional Operating Headquarters (ROH) or International Headquarters (IHQ) regime assessment.

Delivered as a written position paper with alternative scenario modelling — so you can compare structural options and their tax implications before making decisions.

What the Engagement Covers

CIT, VAT, SBT, WHT mapping
Inter-company transaction analysis
Transfer pricing documentation guidance
BOI privilege utilisation review
ROH / IHQ regime eligibility assessment
Written position paper with scenarios

Typical Timeline

3–5 weeks depending on transaction complexity and completeness of information provided.

Corporate tax structuring Thailand
Service 02
Revenue Department audit support
Service 03
฿37,500
Audit Support

Revenue Department Audit Support

Representation and advisory during Revenue Department tax audits and assessments — including document preparation, examiner meeting attendance, response drafting to preliminary findings, and appeal filing where assessment results warrant challenge. Covers all major tax types.

The engagement includes penalty mitigation strategies and voluntary disclosure advisory where appropriate. Post-audit compliance recommendations are provided to strengthen future filing positions and reduce the likelihood of repeat findings.

What the Engagement Covers

Document preparation and organisation
RD examiner meeting attendance
Preliminary findings response drafting
Appeal filing and management
Penalty mitigation advisory
Post-audit compliance recommendations

Timeline

We begin document review and preparation within 2 working days of instruction. Full timelines are governed by Revenue Department schedules.

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Compare Services

Which Service Is Right for You?

Use this matrix to identify the service that fits your situation. Many clients use more than one over time.

Your Situation Personal Tax Corporate Structuring Audit Support
Expatriate working in Thailand, unsure of filing obligations
Company with inter-company transactions across borders
Received a Revenue Department assessment letter
Reviewing DTA treaty relief for foreign dividend or salary income
Company planning to apply for BOI promotion or IHQ status
Prior filing error identified, considering voluntary disclosure

Not sure which service applies? Contact us and describe your situation — we'll clarify which engagement type suits it.

Standards

Professional Protocols Across All Services

Confidentiality

All client documents and engagement findings are held in strict confidence. Information is not shared with third parties outside the engagement scope.

Statutory Referencing

Every recommendation references the specific Revenue Code section, ministerial regulation, or RD directive on which it is based.

Regulatory Currency

Advisory reflects current Revenue Department practice. Regulatory changes affecting prior advice are flagged to affected clients proactively.

Professional Indemnity

All advisory engagements are covered by professional indemnity insurance maintained at levels appropriate to the engagement scope.

Bilingual Delivery

Client deliverables in English, official RD correspondence in Thai. No ambiguity in either direction.

Conflict Screening

Each engagement is screened for potential conflicts of interest before commencement. Disclosed and managed transparently where identified.

Pricing

Fixed Engagement Fees

All fees are fixed and agreed before an engagement begins. Prices are inclusive of the service scope described for each advisory type.

Personal Advisory

Personal Income Tax

฿7,800
Per engagement
  • Residency and income analysis
  • Deduction and allowance review
  • PND.91 preparation guidance
  • DTA treaty review
  • Written position summary
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Corporate Advisory

Corporate Tax Structuring

฿28,000
Per engagement
  • Full tax-type analysis (CIT, VAT, SBT, WHT)
  • Transfer pricing documentation guidance
  • BOI / ROH / IHQ assessment
  • Scenario modelling (2+ alternatives)
  • Full position paper with statutory refs
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Audit Representation

RD Audit Support

฿37,500
Per audit engagement
  • Document preparation and review
  • Examiner meeting representation
  • Findings response drafting
  • Appeal filing support
  • Post-audit compliance guidance
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All prices in Thai Baht (฿). Fees are per engagement as scoped. Multi-engagement arrangements and ongoing advisory retainers available on request.

Ready to Discuss Your Tax Situation?

Tell us what you're dealing with and we'll clarify which service applies and how we can help.

Contact Chai Compass