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ตราสัญลักษณ์ Thai Notary Law & Service Co., Ltd. — สำนักงานกฎหมาย
Thai Notary Law & Service
สำนักงานกฎหมาย · รับรองเอกสารและนิติกรณ์
ทุกบริการภายใต้การดูแลของทีมทนายความ

Accounting, tax & payroll

Personal income tax and tax for expats and LTR visa holders

The office prepares and files personal income tax for individuals, expats and LTR visa holders under the Revenue Code. We review tax residency, remittance of foreign income and treaty relief, without guaranteeing the tax outcome, which the Revenue Department decides.

Work we accept

  • File annual personal income tax PND.90 and PND.91
  • Review Thai tax-residency status
  • Review remittance of foreign-source income
  • Apply tax-treaty (DTA) relief where eligible
  • Prepare documents for LTR visa holders meeting the exemption criteria
  • Advise on record-keeping for income and expenses

What we do not do

  • Guaranteeing the tax outcome
  • Tax planning with intent to evade tax
  • Investment advice

Documents to prepare

  • Salary certificate or income statement
  • Withholding tax slips (if any)
  • Foreign-income documents and remittance evidence
  • Deduction evidence: social security, provident fund, life insurance
  • LTR visa documents and condition evidence (if any)
  • ID card or passport

How the work proceeds

  1. 1.Review tax status and income

    We check Thai tax-residency, income sources and whether a tax treaty applies.

  2. 2.Gather evidence and compute tax

    We gather income and deduction documents and compute tax under the Revenue Code's progressive rates.

  3. 3.Review reliefs such as LTR or DTA

    We check whether the filer meets LTR exemption or treaty relief criteria.

  4. 4.File online

    We file PND.90/PND.91 via e-Filing within deadlines and keep proof.

  5. 5.Retain records and follow up

    We retain records for the statutory period and track any Revenue Department assessment.

Statutory deadlines

  • Personal income tax PND.90/PND.91 is due by 31 March of the following year.
  • Thai tax residents must file on foreign income remitted in the year.
  • Filing records must be kept for at least 5 years.

Before you decide

  • Thai tax residency depends on days in-country and must be reviewed yearly.
  • Remitting foreign income can have tax consequences; remittance evidence matters.
  • The LTR visa exemption is conditional; eligibility must be checked before claiming.
  • We do not guarantee the tax outcome — the Revenue Department decides.

Frequently asked questions

How many days make me a Thai tax resident?

Under the Revenue Code, staying more than 180 days in a tax year may make you a Thai tax resident. Review yearly.

Is foreign salary taxed in Thailand?

It depends on residency and remittance. We review the law and applicable treaties without guaranteeing the outcome.

How does the LTR visa tax exemption work?

Eligible LTR holders may be exempt from tax on foreign income remitted to Thailand; conditions must be verified.

How do tax treaties help?

They reduce double taxation with treaty countries. We check whether you are eligible.

What is the difference between PND.90 and PND.91?

PND.90 is the annual personal income tax return; PND.91 is for specific cases defined by law.

How long must tax records be kept?

At least 5 years under the Revenue Code. We advise on organising them for inspection.

Can excess withholding tax be refunded?

Yes, with evidence and timely filing. We prepare documents; the refund is the Revenue Department's decision.

How are personal-tax fees quoted?

In writing after surveying income and sources; no fixed price before seeing the work.

Other accounting areas

Next step

Send the documents you hold and the work type. The accounting team will survey scope, document volume and statutory deadlines, then quote in writing before work begins. We do not guarantee the tax outcome — the Revenue Department decides.

Contact the office

Checks before you submit

01

Align the company name and stated objectives with the real business before reserving the name with DBD.

02

Foreign shareholding ratios change which licences you need — settle the structure before filing.

03

Shareholder or director documents issued abroad usually need legalisation and translation before use in Thailand.

Attorney-supervised

The office checks purpose, legal scope, and certification sequence before work starts. Registered company 0405565001923.

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Real customer questions, answered by our attorneys

Selected from our knowledge base of 3,300+ real questions we have answered.

Are notarized documents from Thailand legally binding in foreign courts?

Notary Public

Per the Lawyers Council of Thailand's Notarial Services rules to "Are notarized documents from Thailand legally binding in foreign courts?" — Standard turnaround is 1 business day; same-day service is available by appointment for straightforward files. You must sign in front of the attorney with your original passport; the attorney affixes the notarial seal, signature, register number and date so the document is accepted abroad. Walk-in and mobile-notary appointments both available — call 094-895-8999 to confirm a slot.

Related service: MoJ & court translation

Are Notary Public fees tax-deductible for companies in Thailand?

Notary Public

Short answer to "Are Notary Public fees tax-deductible for companies in Thailand?" — You must sign in front of the attorney with your original passport; the attorney affixes the notarial seal, signature, register number and date so the document is accepted abroad. The notarised document remains valid indefinitely, but consulates and banks abroad usually accept it only within 3–6 months of issuance. Walk-in and mobile-notary appointments both available — call 094-895-8999 to confirm a slot.

Related service: Notary Public Thailand

What cross-border translation coordination services operate between Thailand and Laos?

Certified translation

How we handle this in practice to "What cross-border translation coordination services operate between Thailand and Laos?" — Every translation ships with a Certificate of Accuracy carrying the translator's name, a job reference number and the company seal — the format Thai ministries, embassies and universities expect. MFA Thailand only certifies the Thai–English pair, so a third-language original is either relayed through English or translated directly into Thai with a signed translator declaration attached to every page. Free consultation on LINE @Thainotary or call 094-895-8999 (Mon–Sun 08:00–20:00 ICT).

Related service: All-language translation

How to translate corporate due diligence and business transparency audit files?

Certified translation

Per the Legalization Division, Department of Consular Affairs (MFA Thailand) to "How to translate corporate due diligence and business transparency audit files?" — Multi-language certified translation for use in Thailand runs in three layers: translation by a native/MFA-recognised translator, a certificate of accuracy sealed by the translation company or a Notary Public lawyer, then MFA legalisation of that translation. Government fees are THB 200 per stamp for the normal service (2–3 business days) and THB 400 per stamp for same-day express (filed before 11:30); translation itself is priced per page/word and by language rarity. Door-to-door pickup in Bangkok and DHL dispatch worldwide — call 094-895-8999.

Related service: All-language translation

Does your agency offer online e-Visa application assistance for Australia and New Zealand for clients unfamiliar with the system?

One-stop legal

For expats, HR teams and in-house counsel to "Does your agency offer online e-Visa application assistance for Australia and New Zealand for clients unfamiliar with the system?" — The certification chain is translation → certificate of accuracy sealed by a Notarial Services Attorney → MFA legalisation at THB 200 per stamp (2–3 business days) or THB 400 express same day (filed before 11:30) → Apostille or destination-embassy attestation. Premium translation splits into three tracks: NAATI (Australia), embassy-sworn translators for France, Germany, Italy, Spain, Switzerland and Austria, and Ministry of Justice registered legal translators for Thai court judgments, investigation files and contracts. Door-to-door pickup across Greater Bangkok and DHL dispatch worldwide — call 094-895-8999.

Related service: NAATI translation

Can a Thai Notary certify Proof of Funds documents for foreign investment?

Notary Public

Quick summary for expats to "Can a Thai Notary certify Proof of Funds documents for foreign investment?" — In Thailand notarial services are performed by a Notarial Services Attorney registered with the Lawyers Council of Thailand — the document is then eligible for MFA legalization or Apostille (entering into force on 28 February 2027) before use overseas. Standard turnaround is 1 business day; same-day service is available by appointment for straightforward files. Send a photo of your document to LINE @Thainotary and we'll quote and schedule within 15 minutes.

Related service: Notary Public Thailand

How to translate civil papers for international marriage registration procedures?

Certified translation

Quick summary for expats, HR teams and law firms to "How to translate civil papers for international marriage registration procedures?" — We cover English, Chinese (Simplified/Traditional), Japanese, Korean, German, French, Spanish, Portuguese, Russian, Italian, Arabic, Persian, Turkish, Hindi, Vietnamese, Myanmar, Lao, Khmer, Indonesian, Malay, Tagalog, Dutch, Swedish, Danish, Finnish and Eastern European languages. Inbound chain for foreign documents: notarisation or Apostille in the country of origin → that country's embassy in Bangkok (non-Apostille states only) → Thai translation → MFA certification, after which DBD, district offices, Immigration and the Thai courts accept the file. Free consultation on LINE @Thainotary or call 094-895-8999 (Mon–Sun 08:00–20:00 ICT).

Related service: All-language translation

What fuel regulations govern Thai petroleum storage and distribution license translations?

Certified translation

Quick summary for expats, HR teams and law firms to "What fuel regulations govern Thai petroleum storage and distribution license translations?" — Inbound chain for foreign documents: notarisation or Apostille in the country of origin → that country's embassy in Bangkok (non-Apostille states only) → Thai translation → MFA certification, after which DBD, district offices, Immigration and the Thai courts accept the file. Multi-language certified translation for use in Thailand runs in three layers: translation by a native/MFA-recognised translator, a certificate of accuracy sealed by the translation company or a Notary Public lawyer, then MFA legalisation of that translation. Free consultation on LINE @Thainotary or call 094-895-8999 (Mon–Sun 08:00–20:00 ICT).

Related service: All-language translation

Key facts at a glanceEnd-to-end certification and translation

Indicative price
Contact us for a quote — a firm quote is always given before work starts
Turnaround
1–7 business days by document type and receiving authority
What you receive
Properly certified documents plus guidance on the next filing step
Service coverage
Nationwide Thailand — courier and fully online intake, no in-person visit required.

Figures above are indicative ranges; the final quote depends on page count, language pair and receiving authority.

Ask us or request a quote right away

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