Businesses that want tax to be planned, not a surprise
Growing SMEs
Plan before the year-end and keep monthly and annual filings consistently right.
Groups with related-party transactions
Set a transfer pricing policy and documentation consistent with the arm’s-length principle.
BOI-promoted or applying companies
Use tax incentives correctly within their conditions and keep promoted activities clearly separated in the accounts.
BOI service →Owners & executives
Personal income tax planning, including remuneration and dividends from the company.
How MMN can help with tax
Corporate & personal income tax planning
Review income, expenses and available deductions to plan correctly before the filing deadlines.
Corporate income tax →VAT & withholding tax compliance review
Check output and input VAT and withholding, including double-tax-agreement points on payments abroad.
VAT →Tax health-check
Review filed returns against the accounting records to find exposures and items to correct, in priority order.
Transfer pricing
Prepare the annual Disclosure Form and the Local File showing the arm’s-length analysis of related-party transactions.
Transfer pricing →BOI tax incentives
Help compute and apply the tax incentives under your promotion certificate and keep promoted activities separated in the accounts.
BOI incentives →Revenue Department audits & enquiries
Help review the issues, prepare explanations and documents, and attend meetings with officers alongside you.
WHT & DTAs →The main transfer pricing duties
Related-party transactions should be on arm’s-length terms; the Revenue Department may adjust income or expenses where commercial or financial conditions differ from those between independent parties in circumstances indicating a transfer of profits (section 71 bis). Companies may also have reporting and documentation duties under section 71 ter.
- Disclosure Form: companies with revenue exceeding THB 200 million in the accounting period (Ministerial Regulation No. 370) that have related parties under section 71 bis file the report with PND.50 within 150 days of the year-end.
- Local File: prepared and provided on request — within 180 days for the first notice; subsequent notices within 60 days — the deadline may be extended, but not beyond 120 days from receipt of the notice (section 71 ter).
From data to a tax plan you can act on
Understand the business
Gather the business model, shareholding, key transactions and filed returns.
Assess risks & opportunities
Identify exposures and the reliefs the law provides, then prioritise them.
Recommend with reasoning
Present options with the legal basis and documents required, so management can decide clearly.
Implement & monitor
Help put the plan into practice, file on time and revisit it when the law or the business changes.
Frequently asked questions
How is tax planning different from tax avoidance schemes?
Tax planning means using the reliefs and choices the law provides, backed by business substance and documentation. MMN does not advise on arrangements that lack business substance or contravene the law.
Which companies must file the transfer pricing Disclosure Form?
Companies or juristic partnerships with revenue exceeding THB 200 million in the accounting period (Ministerial Regulation No. 370) that have related parties under section 71 bis must file the report with PND.50 within 150 days of the year-end.
Can MMN help if we receive a letter from the Revenue Department?
Yes. MMN can help review the issues, prepare explanations and supporting documents, and attend meetings with the officers alongside you. The outcome depends on the facts and the officers’ assessment in each case.
What is a tax health-check?
A review of recently filed returns — such as corporate income tax, VAT and withholding tax — against the accounting records, to identify exposures, items to correct and reliefs that may not yet be used, summarised as a prioritised list.
Estimate it yourself, then let us take it further
Talk to us about your tax position
Tell us what tax questions your business is facing and we will help you decide what to tackle first.
Book a meetingThis page is general information for education only — not tax or legal advice for any specific case. Tax law and Revenue Department practice may change. Please consult MMN before making decisions or acting.