To claim a tax refund, the taxpayer must fill in the 'Request for Tax Refund' section in Form VAT 30. Otherwise, it will be deemed as a tax credit in the following month.

Last updated 29 February 2016

The law requires person who leases out land, or land and buildings, including condominiums, is subject to House and Land Tax at the rate of 12.5% of the actual or assessed rental value, whichever is higher at the municipal office of the area, which house or building is located within February every year. Owner occupied factories and commercial buildings are assessed for this tax at the same rate, according to the assessed rental value.

Annual value is the amount for which the property should be rented in one year. If the property is rented to assume that the rental fee is annual. But if that is the case, the officer has reasonable cause that the rent shall not take a reasonable amount of money to rent or as is the case for the rent of the property is not informed because the process itself, the authority has estimated annual value of assets into account the nature, location and size of the property is public benefit.

    1. The title deeds building house

    2. The sale contract, rental or land, and buildings land.

    3. Building Construct License Building permits

    4. The House Number 

    5. Copy of the House registration of the owners. Copy of house registration of greenhouses that tariff

    6. Identification card or official ID card or state enterprise employee card

    7. Tax Identification Number / Registration of Trade number

    8. Proof of business registration certificate, such as business registration, Registration of Trade, commercial registration

    9. Copy of the financial statement (in case of a legal entity)

    10. Document of revenue, such as PP 01, PP-09, PP 20

    11. License and / or operation of the plant

    12. License installation of machinery

    13. License of Environmental and Sanitary Section

    14. Install water supply and electric receive

    15. The tariff building lease

    16. Power of Attorney (in case can't be filed with the law stamp duty)

    17. Other document relating to the use of tariff building

Note to the recipient or the owner of building must copy the documents that relates to above with signature to obtain all documents to file at the Bangkok District Office 

For more information, please see further for Bangkok Area Tel. 1555 for area which outside Bangkok, please contact Local Administration at that area

Excise Tax is imposed on the sale of a selected range of commodities whether manufactured locally or imported. Tax rates are based on ad valorem or a specific rate, whichever is higher than normal intake may cause adverse effects on health and morality. Tax liabilities arise on locally manufactured goods when leaving the factory and at the time of importation for imported goods. As follow :

    1. Excise Tax Act, B.E.2527 (1984) : Electrical Appliance, Beverage, Yacht and boat, Automobile, Marble and Granite processing, Golf course, Nightclubs and Discotheques, Turkish bath or sauna and massage, Perfume and Cosmetics, Oil and Oil Products, Glass and Glassware, Carpet and other floor covering textile, Motorcycle, Battery, Horse Racing Course, Lottery/Tax exempted, Land line telephone service (currently exception) 

    2. Liquor Act, B.E.2493 (1950) : Steeped liquor, Distilled liquor, Ethanol

    3. Tobacco Act, B.E.2509 (1966) : Tobacco

    4. Playing Cards Act, B.E.2486 (1943) : Cards

    1. Industry entrepreneurs

    2. Entertainment service providers

    3. Product importers

    4. Other persons designated by Excise Tax Act, B.E.2527 (1984) as follow : 

          4.1 Vehicle modifiers (Section 144, fifth)

          4.2 Owners of bonded warehouses (Section 42)

          4.3 Industrial entrepreneurs or entertainment service providers newly established through mergers or industrial entrepreneurs or entertainment service providers established through transfers from the former entrepreneurs (Section 7)

          4.4 Persons receiving privileges in accordance with Section 102 (3) merchandise for which industry entrepreneurs receive tax refunds or exemptions (Section 12 subsection 2(2))

          4.5 Persons having the right for exemptions or reductions of tax rates for imported merchandise (Section 11, subsection 2(2), (3))

          4.6 Persons transferring and transferees receiving privileges in accordance with Section 102 (3) that industry entrepreneurs receiving tax refunds or exemptions (Section 12, subsection 2(1))

          4.7 Persons transferring and transferees of imported merchandise receiving tax exemptions or reductions (Section 11, subsection 2(1))

          4.8 The representative of the heir or the heir receiving an inheritance in the form of imported merchandise with tax exemptions or reductions (Section 11, subsection 2(4))

          4.9 The representative or the heir, the heir, the possessor of the inheritance or guardian (Section 56)

          4.10 The representatives of industrial and entertainment limited companies qua juristic persons who were liquidators, managing directors, or managers prior to the termination of said industrial and entertainment limited companies businesses (Section 58)

          4.11 Offenders in accordance with Sections 161, 162 (Section 163)

For more information, please see further at The Excise Department Tel. 1713 or 02-6686618

According to Land Transport Act, B.E. 2522 and other as amended impose the owners of the cars will be taxable for annual. The current tax rate is prescribed for each vehicle type.

Labels Tax is a tax collected from its various banners and advertising. 

Taxable Label, which label name, brand, mark, is making for merchant or other business or commercial, or advertising revenue to other parties in order to find revenue whether it's advertising or display any of the subjects with ideographic writing marks or inscriptions carved or made to appear in another way is taxable.

    1. The label shown at theaters and area of the theater to advertise.

    2. The label displayed on pallet or wrapped or packaged item.

    3. Signs displayed at the event held occasionally.

    4. Signs displayed on people or animals.

    5. Banners displayed on buildings used for commercial or other business or private spaces within the building, which is in order to earn money, and each label has size is not more than 3 square meters prescribed in the regulations. It does not include the law on commercial signage.    

    6. Signs of central government Provincial or local government according to Government Administration Regulations

    7. Signs of organizations established under the Law on the Organization of the government or the law on the other. And agencies that bring revenue to the state.

    8. Signs of the Bank of Thailand, Government Savings Bank, Government Housing Bank. Cooperative Bank and the Industrial Finance Corporation of Thailand.

    9. Signs of private schools According to the law on private schools or private higher education institutions. Under the Private Higher Education Institutions listed as a building or area of private schools or private institutions.

    10. Signs of enterprises which trade and agricultural productivity caused by its agriculture.

    11. Signs of a measure or operation for the benefit of religious, charitable or public purpose.

    12. Signs of association or foundation    

    13. Label as defined in the regulations.

        The current Regulation No. 2 (2535), the owner signs a tax badge.

        13.1 signage installation or to a private car. Rollers motorcycle or tractor. Under the car    

        13.2 signage installed or listed under the scroll wheel.

        13.3 signage installation or to a vehicle other than (13.1) and (13.2), with an area less than five square centimeters.

Tax payer is an owner of the label, but in the case that no one filed label tax and the officer could not find the owner sign it shall be deemed occupiers therefore has a duty to tax the label labels. If can’t find a person who is a badge, an owner or occupant of a building or land on which the label is installed, is a tax payer and the officer will report in letter of assessment to that person.

If the owner of label is outside the country, the representative or agent inside the country is responsible to fil a tax instead of the owner. If the owner of label is pass away, a missing person, disable person or etc., Executors and administrators, trustee, inheritor or other is a representative of the owner of label.

The owner who are label tax payer is filed label tax form to Revenue Section of District Office where the label is installed within March of every year. Newly Label or has changed, the owner has payment during March or 15 days every year after label installation or has changed is date for submitting document except the label was installed or filed tax in the first year or until the end of the year in period within each of 3 months of the year by starting with the tax period since the signage until the last period of the year.

• New installed advertisement label is to file tax form (Pho. Por. 1) within 15 days
• Label which pay annual tax is to file tax form (Pho. Por. 1) from January to Mach every year
• Label which pay annual tax that want to change the label has inform within 15 days
• If you want to take label off because of insolvency, please inform in December every year

Label Tax Base is calculated from label’s area (square centimeter) and tax rate is calculated from type of label such as Thai Language Label, Foreign Language label or Picture

In the case of label which defined frame, tax rate is calculated from label’s area (multiplied by widest and longest of frame)

In the case of label which not defined frame, tax rate is calculated from characters, picture or symbol which is at edge of frame to define the widest and longest part, then calculate following:

Local maintenance tax is tax charged from land use such as land for housing, agriculture, and wasteland.

    1. The land of Royal  palace     

    2. The land for public utility

    3. Land of local government used in the affairs of the local government or public.

    4. The land used for public nursing, education or public charities.

    5. The land used for religious practices.

    6. The land used as a public cemetery without benefit.

    7. Land that used in railway, water, electricity, airport or the port of the state.

    8. Land that used for taxable real estate.

    9. Private land that donated for public utility.

    10. The land for the United Nations, the specialized agencies of the United Nations or another international organization 

    11. The land for the embassy office or consulate 

    12. Land that prescribed in ministerial regulations.

Tax Base is the average price of land that set up by the board appointed by the Governor of Bangkok. Normally, has to pay tax in accordance with the local maintenance tax act which specifies by the location of the land. The current average price that used to assess the local maintenance tax has been used since B.E. 2521-2524.  The minimum price is the average price 1,600 Baht per Rai, Tax rate is 8 Baht/Rai. The maximum is the average price 9,000,000 Baht per Rai, Tax rate is 22,495 Baht/Rai. The agricultural land that is used to plant only herbaceous plant has to pay half of tax rate. If the land owner does planting on their own, the tax rate that has to be paid is not over 5 Baht/Rai. The land that is left empty or is not used for any benefit as it should be used, the tax rate that has to be paid is double. Apart from this, there is the abatement of tax, in the case that the land owner uses the land for living, raising animals and farming, the land owner will have the right to apply for abatement of local maintenance tax in different rate depending on the area. For the land located in Bangkok, could download more documents here [Thai only]. For the land located in the area outside Bangkok, please contact local administrative organization. 

 

On the 1st of January of any year, the land owner has a duty to pay local maintenance tax in that year and has to submit land list declaration form (Por.Bor.Tor.5) to assessment officer at the district office that the land is located. 

In the case of the new land or the year that calculated as median land price, The land owner has to submit tax payment form within January of the year that median land price is calculated or every 4 years or within 30 days in the case of receiving the proprietary rights or changing the usage of the land. Por.Bor.Tor. 5 form has to be submitted with the copies of documents as follow:

    1. Title deed

    2. House registration

    3. Personal Identification Card / Official Identification Card / State Enterprise Officer Identification Card / Taxpayer Identification Card

    4. In the case that the land owner is juristic person, certificate of the Company Limited and Partnership Registration has to be attached.

    5. Letter of power of attorney with stamp duty (in the case that the land owner could not submit) 

In the case of the old land, The land owner has to pay the tax within April of every year and has to bring the receipt of the latest tax payment for indicating too.

If there is any change in the land or change the owner and it is affect the rate of local maintenance tax, the land owner has to inform the officers within 30 days from the date of changing.