::Tax Agent::

Tax Agent

In this section, you will learn about the definition, roles and responsibilities of a tax agent of the Revenue Department and how to register as one. For full details, please refer to the Notification of the Revenue Department.

1 Who is a Tax Agent?

2 Who Can Be a Tax Agent?

3 How to Apply to be a Tax Agent?

4 Roles and Responsibilities of a Tax Agent

5 How to Renew a Tax Agent License

6 How to Get a Replaced Tax Agent License

7 List of All Tax Agent Electronic Forms

8 Contact Us

1. WHO IS A TAX AGENT?

A tax agent is a person representing taxpayers to file online tax returns, pay the tax due (if any) at the time of filing, or perform any other duties as prescribed by law.

2. WHO CAN BE A TAX AGENT?

A tax agent can be an individual or a juristic person registered under the Thai law that meets the criteria of a "tax agent" under the Notification of the Revenue Department summarised as follows:

	Criteria	Individual	Juristic person
1.	Meets the definition of a “bookkeeper” under the Accounting Act, B.E. 2543 (A.D. 2000) and passes Thai tax law training courses as prescribed by law
2.	Has at least 5 years’ experience in accounting and acts as a tax agent of 30 or more taxpayers
3.	Is not a financial auditor of a taxpayer of which a person would like to act as a tax agent
4.	Is not notified of a suspension or revocation of a tax agent license
5.	Has a good compliance history
6.	The most recent financial statement showing net asset exceeding net liability

3. HOW TO APPLY TO BE A TAX AGENT

            Any individual or juristic person that is eligible to be a tax agent can complete an electronic application form (T.T.01) and a list of current tax agent clients (T.T.02). The Revenue Department shall issue a successful applicant a tax agent license valid for two years since the date of issuance.

            Any taxpayer willing to engage a licensed tax agent shall make an electronic appointment and engagement contract (T.T.03), which contains basic principles, agreements between a taxpayer and a tax agent, responsibilities of each party, and authorisation to act on a client’s behalf. A taxpayer can only engage one licensed tax agent.

            The figure below illustrates the application of a tax agent and engagement procedures.

             Tax Agent Flow

4. ROLES AND RESPONSIBILITIES OF A TAX AGENT

A licensed tax agent is responsible for the followings:

Prepare tax returns and file them online at the Revenue Department official website - www.rd.go.th with a tax agent’s username and password;
Pay the tax due (if any) through electronic payments or Pay at Post;
Submit an electronic amendment form to the list of current tax agent clients (T.T.04) within 15 days since any change in the list is occurred, i.e. getting a new client or removing a client;
Update any changes in the registration information of a tax agent to the Revenue Department, e.g. office address, new branches, registered capital, paid up capital or any other similar changes;
Enroll in tax seminars, workshops or training courses as specified in the law.

5. HOW TO RENEW A TAX AGENT LICENSE

A tax agent license must be renewed every two years within two months before the license will be expired (T.T.05). At the time of the renewal, a tax agent must maintain a list of current tax agent clients of 30 or more taxpayers. If the normal deadline of renewal could not be met, a tax agent must apply for an extension (T.T.05) and complete the renewal process within 2 months since approval. Otherwise, the license will be officially expired.

6. HOW TO GET A REPLACED TAX AGENT LICENSE

In case that a license is lost, stolen, defaced or destroyed, a tax agent can request a replaced one using an electronic form (T.T.06).

7. LIST OF ALL TAX AGENT ELECTRONIC FORMS

		Form	Download
1.	T.T.01	Tax Agent Application Form
		Detail of Branch Office (if applicable) (Attachment to Form T.T.01)
2.	T.T.02	List of Current Tax Agent Clients
3.	T.T.03	Appointment and Engagement Contract between A Tax Agent and A Client
4.	T.T.04	Amendment Form to the List of Current Tax Agent Clients
5.	T.T.05	Application for Renewing/Extending the Tax Agent License
6.	T.T.06	Application for Tax Agent Replacement License

8. CONTACT US

Any further inquiry about tax agents, please consult any of the following contacts:

		RD call centre
		1161
		Bureau of Tax Auditing Standards
		Call: +66 (2) 272 – 9099
		Fax: +66 (2) 619 – 8250
		email: morbor@rd.go.th
		Address:The Revenue Department Head Quarter
		17th Fl. Bureau of Tax Auditing Standards
		90 Soi Phaholyothin 7
		Phaholyothin Rd.
		Bangkok 10400

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Last update : Tuesday, September 17, 2013

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